Digital Games Tax Offset

Digital Games Tax Offset

digital games

The Digital Games Tax Offset (DGTO) provides eligible game developers a 30% refundable tax offset for qualifying Australian development expenditures from 1 July 2022.

It will be available for completion, ongoing development, or porting of digital games, subject to the following:

  • eligibility criteria set out in Division 378 of the Income Tax Assessment Act 1997, including certification by the Arts Minister
  • at least $500,000 of qualifying expenditure.

The offset is capped at $20 million per company (or group of connected or affiliated companies) per income year. Reaching this cap would require approximately $66.7 million in eligible expenditure.

Applicants must be companies that are either:

  • Australian tax residents, or
  • foreign tax residents with a permanent establishment in Australia.
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