Video Game Production Tax Credit (VGP)
🏛 Pennsylvania Department of Community & Economic Development
✓ Free, no account · Source: Pennsylvania Grants (CODE PA) · Last verified May 31, 2026
Can you apply?
This grant is for video game developers and studios operating in Pennsylvania. Applicants must meet production and employment criteria set by the Pennsylvania Department of Community and Economic Development. The tax credit applies to qualified video game production expenses incurred within the state. Activities include game development, design, animation, programming, and related production work conducted in Pennsylvania.
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Program description
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
Who can apply
Eligible applicants
How to apply
Application links
Required documents
- Business registration and tax status documentation
- Detailed production budget and expense tracking
- Payroll records for Pennsylvania-based employees
- Proof of video game development activities
- Pennsylvania residency or business location verification
FAQ
Who is eligible for this tax credit?
Video game development companies and studios meeting Pennsylvania's production criteria. Check the Program Guidelines for specific employment and spending thresholds.
What expenses qualify for the credit?
Qualified production expenses for video game development conducted in Pennsylvania. This typically includes wages, production costs, and related development expenses.
What is the application process timeline?
The Program has specific deadlines for submissions. Contact the Department of Community and Economic Development for current application windows.
How much funding can I receive?
Award amounts vary by project. Contact the Department directly for guidance on your specific project's credit amount.
Can I apply if my company is located outside Pennsylvania?
You must conduct qualifying production activities in Pennsylvania. Out-of-state companies can apply if they have Pennsylvania-based operations meeting program requirements.
💡 Tips for applicants
- Verify your production expenses are eligible before applying. Keep detailed documentation of all qualified costs incurred in Pennsylvania.
- Ensure your video game project meets the minimum production and employment thresholds required by the program.
- Submit complete documentation of your company registration and tax status with your application materials.
- Track Pennsylvania-based payroll and production costs separately from out-of-state work.
- Consult the full Program Guidelines for detailed definitions of qualifying activities and expense categories.
⚠️ Common mistakes
Failing to document Pennsylvania-based production costs separately from out-of-state work. Underestimating administrative burden of tracking qualified expenses throughout development. Not reviewing eligibility thresholds for company size or minimum production spending before applying.
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