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Video Game Production Tax Credit (VGP)

Pennsylvania Community & Economic Development

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Posted
Feb 21, 2026
Closes
Rolling, no fixed deadline
Last verified
Aug 24, 2026

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Amount

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Who can apply

Video Game Production…

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..Applicants should read and understand the requirements of the statute prior to submitting an application. Applicants are also strongly advised to consult with their legal and financial advisors prior to submitting an application. Please refer to the program guidelines for additional information on eligibility.Applicants for a Video Game Production Tax Credit must provide a complete application package consisting of the following to the Department. See Guidelines for complete list of required rules and documentation…

About this opportunity

The Commonwealth of Pennsylvania (the “commonwealth”), through the Department of Community and Economic Development (the “Department”), administers the Video Game Production Tax Credit Program (the “Program”) authorized by Article XVII-D-Subarticle D of the Tax Reform Code of 1971 (P.L. 6, No.2) (the “Act”), a copy of which is attached as Appendix A of the Guidelines

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