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The videogame development industry is fast becoming a major component of the entertainment mix in Georgia. The Georgia Film, Video and Music Office, a division of the Georgia Department of Economic Development, is leading the way and becoming a “hot spot” in the thriving and powerful video game development industry.

The Georgia Entertainment Industry Investment Act provides digital entertainment producers, including video game companies based outside of the state, tax credits on products developed here. Qualifying game developers or publishers are eligible to receive a 9 percent base tax credit on all expenditures within Georgia, such as labor, materials, and services, as well as a 3 percent credit on single, project specific employee salaries within Georgia facilities. Should the company locate in an underdeveloped Georgia county, the state will grant an additional 3 percent base tax credit toward qualifying production expenditures. An additional incentive provides for a sales and use tax exemption of up to 8 percent on all qualified expenses.