Ireland's Department of Finance announced on 28 July 2026 that the European Commission has approved an expansion of the 32% Digital Games Tax Credit, now extending to post-release content development through 31 December 2031.
Ireland’s Department of Finance has announced on 28 July 2026 that the European Commission has approved the expansion of the Digital Games Tax Credit.
As announced in Budget 2026, the 32% tax credit has been extended until 31 December 2031 and expanded to cover eligible post-release content development, subject to specified conditions.
The approval marks another significant step in strengthening Ireland’s digital games sector.
Announced in Budget 2026, the extension recognises that our games products continue to evolve long after their launch, with new levels, features, updates and downloadable content forming an essential part of modern game development.
By supporting eligible post-release development for up to three years, the expanded tax credit will help studios invest for longer, create more high-quality content and support increased expression of Irish and European culture in the world of digital games.
The extended credit covers eligible expenditure for up to three years post-release and is granted at a rate of 32%Â of the lowest of: eligible expenditure, 80% of qualifying expenditure, or EUR 25 million (for the game as a whole, including both pre- and post-release expenditure). The minimum amount that must be spent on the development of a game remains EUR 100,000.
Regulations to support the measure are in development with input from industry stakeholders and, once completed, the extension of the credit to Post-Release Content will be commenced.
Access to the credit for post-release content will be available to digital games development companies that have obtained an interim cultural certificate from the Department of Culture, Communications and Sport following commencement of the section. Only digital games companies that qualify for and claim the credit in respect of pre-release costs may apply for a post-release extension.
Work has commenced on drafting the regulations necessary to underpin the new post-release provisions, a process which will involve engagement with the industry to ensure the regulations are clear and operate as intended. The provision will then be commenced.
