From:Department of Finance;Department of Culture, Communications and Sport

The Tánaiste and Minister for Finance, Simon Harris T.D., and the Minister for Culture, Communications and Sport, Patrick O’Donovan T.D., have welcomed the European Commission's approval of the extension of Ireland’sSection 481A Digital Games Tax Creditto include Post-Release Content.

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 per cent of the lowest of: eligible expenditure, 80 per cent of qualifying expenditure, or €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 €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.

Speaking today, the Tánaiste said:

“I welcome the European Commission’s approval of this important expansion of the Digital Games Tax Credit.

“Modern games don’t stop evolving on launch day, and it’s important our tax system keeps pace with the way the industry works today.

“Extending the credit to eligible post-release development means we are supporting studios through the life of a game, not just until its initial release.

“This is another practical step the Government is taking to back Ireland’s creative industries.

“It builds on the recent commencement of the enhanced VFX tax credit and reflects our commitment to creating the right environment for creative businesses to invest, innovate, create high-quality jobs and bring Irish creativity to audiences around the world.”

Speaking recently, Minister O’Donovan said:

“I welcome the European Commission’s decision to approve the extension of the Digital Games Tax Credit to include post-release content.

“This measure recognises and supports the considerable creative work that continues long after a game’s release. This is a significant indicator of this government’s support for the digital games industry in Ireland.

“It shows our ambition to strengthen Ireland’s place in the global digital games industry and adds to the suite of incentives already in place for Ireland’s screen Industry.”

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.