Assemblée nationale

Rapport d'information sur le crédit d'impôt en faveur des entreprises de jeux vidéo

This 2024 French National Assembly information report, prepared by the Finance Committee's rapporteur spécial Denis Masséglia and registered on 21 May 2024, evaluates the crédit d'impôt jeux vidéo (CIJV), a tax credit for French video game companies created in 2007 and reformed in 2017.

• The tax credit grew from 13 million euros in 2016 to 66 million euros in 2023 after the 2017 reform.
• The number of video games supported by the credit reached 144 in 2023, almost four times the 2016 count.
• The report says the 2017 reform created or preserved about 2,500 jobs in France, according to a study commissioned by the SNJV and SELL.