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Chartered Accountant for Video Game Studios
Chartered accounting firm for video game studios in Paris: video game tax credit (CIJV), CNC approval, FAJV grant, structuring and financing of your studio.
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Quick answer: why does a video game studio need a specialised accountant?#
A video game accountant secures the levers specific to your studio: the video game tax credit (CIJV) at 30% with CNC approval, the video game support fund (FAJV) and the structuring of your financing. Where a tech start-up mainly targets the research tax credit, a studio falls under a distinct cultural scheme that must be framed from the very first project.
The challenges of a video game studio#
The studio business imposes a particular economic cycle: you invest heavily in creation and development well before the first revenue. Between design, production, publishing and commercialisation, several financial years may pass. This concentration of costs upstream makes cash flow management central, and turns every public or private financing lever into a structuring decision.
Three subjects come up in every studio file we support: securing the video game tax credit, the right articulation with CNC aid, and the accounting readability of development costs for investors and publishers. Per-project cost tracking, from the outset, determines the strength of the whole.
Our reading. The right reflex is not to optimise after the fact, but to frame upstream. Choosing early between the CIJV and the CIR, requesting provisional approval at the right time, and isolating each project in the accounts: these choices made from launch avoid forced arbitrations and clawbacks at the end of the journey.
The video game tax credit (CIJV) and CNC approval#
The video game tax credit is set out in article 220 terdecies of the French tax code. It reimburses 30% of eligible creation and development expenses, within a limit of 6 million euros per company and per financial year. The game's development cost must reach at least 100,000 euros, and subcontracting expenses entrusted to European companies are counted within a limit of 2 million euros per year. The scheme applies to expenses incurred up to 31 December 2031.
Access to the credit requires CNC approval. The game must pass a cultural test: criteria of quality, originality or innovative character, and a level of artistic spending assessed by a scale. Specific rules govern games aimed at an adult audience that contain violence.
| CIJV parameter | 2026 value |
|---|---|
| Tax credit rate | 30% of eligible expenses |
| Cap per company and per financial year | 6 million euros |
| Minimum development cost | 100,000 euros |
| European subcontracting counted | 2 million euros per year |
| Scheme deadline | 31 December 2031 |
| Deadline for final approval after provisional | 36 months |
In practice. Approval happens in two stages. Provisional approval is requested before the game is completed: it is from this request that the benefit of the tax credit runs. Final approval, after commercialisation, must be obtained within 36 months of the provisional approval, failing which the credit received is clawed back. We align this timeline with your production schedule to avoid any break.
The FAJV: a selective CNC grant#
The video game support fund (FAJV), managed and financed by the CNC, complements the tax credit with selective grants covering writing, pre-production and production. The intellectual property creation grant is conditional on the studio keeping its IP rights, which makes it a lever of sovereignty over your catalogue.
The FAJV grant is capped at 50% of production expenses, and total public aid cannot exceed 50% of the final production cost. This articulation between grants, tax credit and various aids is calculated project by project: it is one of the points where rigorous tracking saves time and avoids unpleasant surprises at the final settlement.
Structuring and financing a studio#
Financing a studio combines several sources: publishers, advances on revenue, FAJV grants, the video game tax credit and fundraising. A studio's valuation rests largely on its intellectual property and its catalogue, more than on recurring revenue. This changes how the accounts are presented to an investor.
The choice of structure (most often a SAS) and the accounting treatment of development costs determine the readability of your financial statements. To prepare a round, we work on valuation and reporting with you; our start-up valuation simulator (DCF and comparables) and our director remuneration tool serve as a first benchmark before detailed analysis.
On corporate and director taxation, our tax advisory service and our outsourced CFO offer for start-ups and SMEs cover cash flow management and the preparation of funding rounds.
The underestimated risk. Many studios reason like a tech start-up and open a CIR file by default. Yet the CIJV and the CIR cannot be combined on the same expenses: choosing the wrong scheme at the start locks in a sometimes less favourable base, with no simple way back. This arbitration deserves to be quantified before it is settled. If your activity relates more to pure research than to game creation, our page dedicated to tech start-ups and our innovation financing service (CIR, CII, JEI) clarify the framework of the research tax credit.
Case study (representative example)#
Take an independent studio set up as a SAS, developing its first console game over two financial years. The founders hesitate: should they aim for the CIR, like their former colleagues at an IT services company, or the video game tax credit?
In this type of file, we first reconstruct the base eligible for the CIJV: salaries of creative teams, artistic services, European subcontracting within the 2 million euros per year limit. The development cost exceeds the 100,000 euros threshold, and the project has the characteristics expected by the CNC cultural test. The credit then represents 30% of this base.
We support the provisional approval request before the game is completed, then secure the timeline for final approval within 36 months of commercialisation. In parallel, we quantify a CIR scenario to check that no base is more advantageous, and we combine the whole with an FAJV request capped at 50% of production expenses. The result: a clear cash flow plan, a tax credit documented project by project, and accounts that are readable for the future round. This example is representative of the situations encountered and does not describe any identifiable client.
Common mistakes we correct#
In studio files, the most frequent points of blockage often recur:
- Requesting provisional approval too late, or even after the game is completed, when the benefit of the tax credit runs from that request.
- Confusing the CIJV and the CIR and opening a research tax credit file by default, without quantifying the arbitration, which locks in a less favourable base.
- Overlooking the 36-month deadline for final approval, with a risk of clawing back the tax credit already received.
- Failing to isolate costs by project, which complicates the justification of the eligible base and the readability of accounts for investors.
- Forgetting the IP retention condition for the FAJV intellectual property creation grant.
- Unknowingly exceeding the 50% public aid cap on the final production cost, which can lead to returning part of the grants.
2026 points of vigilance. The video game tax credit scheme has been extended to 31 December 2031: the 31 December 2026 deadline sometimes cited is out of date. We nevertheless check, for each file, the text in force and the applicable CNC scale, because the conditions and the documents expected evolve.
Why Hayot Expertise#
Our firm, located at 58 rue de Monceau in the 8th arrondissement of Paris, supports innovative and cultural companies, including studios and audiovisual sector firms. Samuel Hayot is a chartered accountant and statutory auditor, registered with the Order of Chartered Accountants of Île-de-France and the CNCC.
We work on bookkeeping and accounts review, securing the video game tax credit and its articulation with the FAJV, the arbitration with the research tax credit, as well as the structuring and financing of your studio. Our chartered accounting team in Paris 8 works closely with studios on their closings, their fundraising and their management. For studios close to audiovisual production, we also draw on our knowledge of the other CNC schemes.
This page informs you about the applicable schemes; it does not replace a review of your situation. Let us discuss your studio to secure your choices of tax credit, approval and financing.
Sector Ecosystem
A video game studio is not run like an ordinary tech start-up. The production cycle is long, development costs are concentrated upstream of the first revenue, and cash flow depends on levers specific to the sector: the video game tax credit (CIJV), CNC approval, the video game support fund (FAJV) and publisher advances. The dividing line is simple: a studio falls under the CIJV with CNC approval, whereas a generic tech start-up tends to fall under the research tax credit (CIR). Our role is to frame the eligible base, the approval timeline and the accounting treatment of production costs from the outset, so that your tax credit is secured and your accounts stay readable for investors and publishers.
30%
Video game tax credit (CIJV) rate
6 million euros
CIJV cap per company and per financial year
100,000 euros
Minimum eligible development cost
2 million euros per year
Cap on European subcontracting expenses
36 months
Deadline for final approval after provisional approval
50% of production expenses
FAJV grant capped at
Independent studios (first project, publisher financing or self-funding)Studios under a publishing contract (advances on revenue, IP sharing)Mobile and free-to-play studios (in-app purchase and advertising model)Console and PC studios (long production, CNC approval, CIJV)Studios making games for an adult audience (specific scale rules)Studios creating intellectual property (FAJV IP creation grant)Service providers and subcontractors (art, audio, porting, quality assurance)Studios in a fundraising round (valuation based on IP and catalogue)
Practical framework
Securing your studio's tax credit and financing
01
Frame the video game tax credit base from launch
We identify the creation and development expenses eligible for the CIJV (salaries, artistic services, European subcontracting within the 2 million euros per year limit) and check the minimum threshold of 100,000 euros of development cost. The credit represents 30% of this base, capped at 6 million euros per year. A clean per-project cost accounting avoids disputes and smooths the justification.
02
Manage the CNC approval timeline
Provisional approval is requested before the game is completed and triggers the benefit of the tax credit. Final approval must follow within 36 months after commercialisation, failing which the tax credit received is clawed back. We keep this timeline, prepare the cultural test documents and anticipate the specific rules for games aimed at an adult audience containing violence.
03
Arbitrate between CIJV and CIR
The video game tax credit cannot be combined with the research tax credit on the same expenses. Depending on the nature of your work (creation and development with CNC approval, or research within the meaning of article 244 quater B), one base may be more favourable than the other. We quantify both scenarios before locking in your choice, because it directly affects your cash flow.
04
Mobilise the FAJV and structure financing
The video game support fund pays selective grants (writing, pre-production, production), capped at 50% of production expenses, with total public aid limited to 50% of the final cost. The intellectual property creation grant requires you to keep your rights. We combine the FAJV, the tax credit, publisher advances and fundraising into a coherent cash flow plan.
Your guarantees
National coverage, Parisian expertise
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
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FAQ
Frequently Asked Questions
What is the video game tax credit (CIJV) and what is its rate in 2026?
The video game tax credit, set out in article 220 terdecies of the French tax code, reimburses 30% of eligible creation and development expenses for a game. It is capped at 6 million euros per company and per financial year. The scheme has been extended for expenses incurred up to 31 December 2031. It requires approval from the CNC.
What conditions must my studio meet to qualify for the CIJV?
The game's development cost must reach at least 100,000 euros. The game must pass a cultural test assessed by the CNC: criteria of quality, originality or innovative character, and a level of artistic spending measured by a scale. Specific rules apply to games aimed at an adult audience that contain violence.
How does CNC approval work, provisional then final?
You first request provisional approval, before the game is completed: the benefit of the tax credit runs from that request. After commercialisation, you obtain final approval. It must be granted within 36 months of the provisional approval, failing which the tax credit received is clawed back. We align this timeline with you.
Can I combine the video game tax credit with the research tax credit (CIR)?
No, not on the same expenses. A studio must choose: the CIJV (article 220 terdecies), focused on creation and development with CNC approval, or the CIR (article 244 quater B), focused on research work. We compare your eligible base in each scheme before deciding, because the choice drives your cash flow.
What is the FAJV and is it combinable with the CIJV?
The video game support fund (FAJV), managed and financed by the CNC, pays selective grants covering writing, pre-production and production. The intellectual property creation grant requires the studio to keep its rights. The grant is capped at 50% of production expenses, and total public aid at 50% of the final production cost.
How do you structure and finance a video game studio?
Financing combines publishers, advances on revenue, FAJV grants, the video game tax credit and fundraising. Valuation rests largely on intellectual property and the catalogue. The choice of structure (most often a SAS) and the accounting treatment of development costs determine how readable your accounts are for an investor or a publisher.
Does this page replace tailored advice on my studio?
No. This page informs you about the schemes applicable to video game studios. An arbitration between CIJV and CIR, the assembly of a CNC approval file or the accounting treatment of a project require a review of your situation, your documents and the law in force. Let us discuss your studio to secure your choices.
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French firmUpdated 19 June 20264 sources cited
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.