Video Game Production Tax Credit (VGPTC)
Pennsylvania Department of Community & Economic Development
Who can apply
It is restricted to Video Game Production Company and designed to attract investment in the commonwealth by awarding tax credits for production expenses incurred by video game production companies. Credits may be awarded for up to 25 percent of qualified expenses in the first four years of production and 10 percent for each year thereafter per taxpayer per fiscal year. The budget allocation is $1 million a year beginning in the 2017-18 fiscal year. Please refer to the program guidelines for additional information on eligibility.
About this opportunity
Article Act 84 of 2016 (Article XVII-D, the Entertainment Production Tax Credit) authorizes the issuances of Video Game Production Tax Credit to expand the video gaming production in Pennsylvania. Recipients of an Video Game Production Tax Credit may use the tax credit to offset their Pennsylvania state liability or sell, assign, or transfer the credits to another entity.