With deep roots in Armenia and a full suite of services – from audit and assurance, tax and legal advisory, to outsourcing and business consulting – Moore Armenia brings a compelling blend of local insight and global capability.

By joining Moore, Moore Armenia is uniquely positioned to connect local clients to international opportunities, combining technical excellence with a deep understanding of their local business environment. Their addition further strengthens Moore’s reach and reflects our continued commitment to helping clients thrive wherever they do business.

We look forward to seeing them thrive as part of our global network.

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Chapter 1: Finding Purpose is now available.

Chapter 2: Working Hard is now available.

Join the conversation on LinkedIn.

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As global competition for video game production intensifies, studios are under increasing pressure to make smart, strategic decisions about where to develop, structure, and scale their operations. With over $200 billion in annual value and a growing emphasis on cross-border IP strategy, understanding international tax incentives has become a board-level priority.

Based on our experience advising clients in the gaming sector, Moore Global’s analysis suggests that the most effective location strategies are tailored to a studio’s structure, IP ambitions, and operational model. Optimisation is key, rather than a one-size-fits-all approach.

This global analysis outlines the structural, fiscal and operational features that define the world’s most competitive locations for video game development — enabling decision-makers to align incentive strategies with commercial growth.

Comparative Landscape of Game Development Incentives

Tier 1: Cashflow-Optimised Jurisdictions

Canada
Québec, Canada remains the benchmark jurisdiction for immediate liquidity support in the game development sector. However, recent structural changes to its flagship programme require close attention.

The Tax Credit for E-Business Integrating Artificial Intelligence (TCEB) maintains a 30% total rate, but the composition is shifting. From 2025, the refundable portion will gradually decrease from 23% to 20% by 2028, while the non-refundable portion increases from 7% to 10%.

Additionally, a major recalibration affects eligible payroll costs. The previous salary cap of CAD $83,333 has been replaced by a lower exclusion threshold of CAD $18,054, aligned with the basic personal tax credit. This policy change materially adjusts the benefit distribution: higher-compensated roles now attract proportionally greater relief, while entry-level and support roles receive reduced incentives.

United Kingdom
The United Kingdom’s Video Games Expenditure Credit (VGEC) offers a 34% credit on UK development spend, delivering a net 25.5% benefit after corporation tax. The transition from VGTR creates both opportunities and timing considerations—games in production before April 2025 can continue claiming VGTR until March 2027, while new productions must use VGEC from April 2025. The cultural test remains mandatory, requiring 16 of 31 points, but the minimum UK spend requirement has dropped to just 10%.

Australia
Australia’s Digital Games Tax Offset provides a 30% refundable credit with a $20 million cap, stackable with state incentives. New South Wales offers an additional 10% rebate, while Queensland provides a 15% rebate, creating effective rates of 40-45% for qualifying projects.

Tier 2: Strategic Trade-offs Between Rate and Reliability

Ireland
Ireland’s Digital Games Tax Credit offers a 32% refundable credit, capped at €25 million per project — one of the highest thresholds globally. The cultural test and interim certification process support steady cash flow, while Ireland’s EU membership ensures treaty access for international expansion.

New Zealand
New Zealand’s Game Development Sector Rebate provides a 20% rebate, capped at NZ$3 million per studio annually. In 2025, 40 studios shared NZ$22.44 million in relief. While the rate is modest, the programme’s reliability and the government’s commitment to supporting local IP development offer a stable foundation for long-term growth.

Tier 3: Jurisdictions Focused on Long-Term Tax Efficiency

Cyprus
Cyprus offers one of the most favourable regimes for IP income extraction. Its IP Box framework enables an effective tax rate of 2.5% on qualifying IP income, supported by an 80% deduction on IP profits. Combined with a full exemption on capital gains and amortisation periods of up to 20 years, the regime presents strong long-term value for studios managing valuable IP portfolios.

Malta
Malta combines development-stage incentives with advantageous profit repatriation tools. An effective corporate tax rate of as low as 5% is achievable through investment tax credits and a refund mechanism, while a flat 15% tax rate for qualifying gaming professionals enhances Malta’s ability to attract global talent.

Singapore
Singapore supports early-stage development through targeted IMDA grants of up to $50,000 for prototypes, particularly those that reflect local culture. Although not offering a broad-based tax credit regime, its digital economy focus, strong IP protections and strategic location provide clear benefits for regional scaling.

Compliance Realities: Hidden Costs, Traps and Critical Timelines

Compliance obligations across jurisdictions differ not only in complexity but also in their potential to delay or derail access to incentives. For example, the UK and Ireland’s cultural tests require detailed advance planning and evidence, with failure to meet minimum criteria — such as the UK’s 16-point threshold — resulting in complete ineligibility.

Timing risks are equally significant. In Australia, the Digital Games Tax Offset (DGTO) must be claimed with the initial corporate tax return; no amendments are allowed post-submission, making precise coordination essential. This has already led to missed opportunities for several studios.

Transfer pricing rules and substance requirements present further challenges for companies with cross-border structures. The UK’s VGEC explicitly excludes connected party profits, while Cyprus’ IP Box regime mandates genuine R&D activity to meet OECD nexus standards.

In this environment, professional guidance is not optional—it is essential to ensure full compliance, maintain eligibility, and avoid unexpected tax exposures or regulatory scrutiny.

Best-Fit Jurisdictions Based on Studio Profile

Cash-Constrained Start-ups
Québec and Australia stand out for their generous and accessible liquidity support. Québec’s revised salary threshold now offers enhanced benefits for higher-compensated roles, while Australia’s inclusive eligibility framework accommodates a broad range of development models—particularly beneficial for early-stage studios seeking predictable cash inflows.

Growth-Stage Studios
The UK’s Video Games Expenditure Credit (VGEC) combines operational flexibility with a low minimum spend requirement, ideal for scaling teams. Ireland complements this with one of the world’s highest project caps and an efficient interim certification process—supporting both domestic development and international co-productions.

IP-Driven Companies
Cyprus and Malta provide structurally advantageous environments for studios focused on IP commercialisation. Cyprus offers a 2.5% effective tax rate on qualifying IP income, capital gains exemptions, and long amortisation periods, while Malta combines development support with favourable post-profit tax treatment through its credit and refund regime.

Firms Targeting Regional Expansion
Singapore offers targeted prototype grants and serves as a strategic hub for accessing the broader Asia-Pacific market. New Zealand, while modest in rate, provides a consistent and transparent incentive framework—making it an attractive platform for studios aiming to scale original IP with long-term global ambitions.

Jurisdiction Comparison Table: Rates, Requirements and Key Dates

What’s Next: Strategic Choices in a Shifting Incentives Landscape

Game development is no longer bound by geography — but incentive regimes still are. As studios scale across borders, the challenge is no longer just finding generous tax credits, but building a strategy that aligns relief opportunities with creative, financial, and IP goals.

From our work across Moore Global’s international network, we see that the most effective studios:

• Integrate incentive strategy into their early-stage planning.
• Tailor IP structures to support future monetisation and exits.
• Use cross-jurisdictional optimisation to align cashflow and compliance.
• Adapt quickly as programmes evolve, without losing benefits.

Across markets and mandates, Moore serves as a trusted partner — helping studios align financial incentives with creative ambition and commercial strategy.

Key Contacts

Robert Husband

Esther Carder

Leon Dutkevich

Danie Dorfling

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Established in 2002 as an independent accounting firm originating from leading Korean law firm Shin & Kim, Moore Sejong specialises in audit & assurance, tax, and advisory services, with deep expertise in IFRS standards, international tax, cross-border transactions and business consulting services. Sejong has strong capabilities in high-growth sectors such as ESG, manufacturing and IT.

Sejong’s close strategic alliance with Shin & Kim enables it to offer clients a unique combination of integrated legal and financial solutions, making it a trusted partner for complex engagements including M&A, IPO, business restructuring and forensic investigations.

We are delighted to welcome Sejong into the Moore family and look forward to seeing them thrive as part of our global network.

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Moore Global, the global accounting, audit, and advisory network, has launched the Thrive Index, a unique insight into the concerns and strategic thinking of leaders of ambitious businesses across the world.

This first edition of the Thrive Index revealed that the mid-market companies that form the backbone of the global economy are generally upbeat about the future, despite confusion over tariffs and ongoing geopolitical tensions.

Moore Global surveyed more than 2,000 business leaders across 14 of the world’s most important economies on five key areas: general sentiment about the business environment; revenue; costs; the labour market; investment.

The Thrive Index scores capture the balance of positive responses minus the balance of negative responses. It is scored on a scale from -100, representing unanimous negativity, to +100, representing unanimous positivity.

The score for the first Thrive Index is +35.1, indicating positivity among the leaders of mid-market businesses. Almost 75% of those surveyed improved business performance last year.

The highest score was recorded in India, at +48.7, driven by particularly strong reports of revenue, headcount and investment growth. By contrast, four of the five lowest scores were in the European Union, reflecting the slow growth outlook for the bloc.

In terms of business sectors, IT showed the highest score (+44.2) while the wholesale trade was the laggard at +17.6. However, when wholesalers look ahead over the coming year their sentiment is much more positive, particularly on revenue and employment expectations.

Anton Colella, Moore Global CEO, said: “Our findings are fascinating and illustrate the agility of ambitious mid-market business leaders. They are investing more in people and technology to gain an advantage in challenging economic conditions.”

You can download the full report here: https://www.moore-global.com/intelligence/the-key-strategies-that-make-mid-market-businesses-thrive/

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Vivienne Muir, Moore Global Chief Operating Officer, was presented the prestigious award on June 28 at the IAFA 25 ceremony in London.

Vivienne said: “This award is recognition of the quality, dedication, and collaboration that defines our global network. It reflects the outstanding work of our member firms and our people around the world. A heartfelt thank you—and congratulations—to everyone across Moore who made this possible.”  

The judges reached their unanimous decision after considering a broad range of milestones and accolades achieved last year by the Moore Global network.

In 2024 Moore Global recorded 13 per cent growth, making it the only top 20 network to have a fourth consecutive year of double-digit growth. At the same time 83 per cent of member firms grew in 2024, with 44 per cent of the network recording growth above 10 per cent.

Anton Colella, Moore Global Chief Executive Officer, said: “We have always known we are building something very special here at Moore. To have that confirmed by no less an organisation than IAFA is gratifying indeed. This recognition belongs to every single one of our 37,000 people. Congratulations to all.”

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The partnership forms a key part of Moore Global’s strategy to support member firms in their digital transformation journeys—connecting them with innovative tools and forward-thinking technology providers.

“This partnership is about putting the right tools in the hands of our firms to drive smarter decision-making and better outcomes for clients,” said Anton Colella, CEO of Moore Global. “Beeye’s platform is a strong fit for our network and our ambition to lead in digital excellence.”

Adrien Sicard, CEO and co-founder of Beeye added: “Resource management touches everything that matters to firm leadership; profitability, capacity, client experience, and talent retention. We’re excited to work alongside Moore Global to share what we’re doing with Moore DRV to help more of the network plan and adapt with confidence.” 

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Now operating as Moore JFC Group, the firm was established in 1977 by its current Group Managing Partner, Mago JB Singh. With offices across the United Arab Emirates, the Kingdom of Saudi Arabia, the State of Qatar, the Kingdom of Bahrain, and the Republic of Seychelles, Moore JFC significantly enhances Moore Global’s capabilities in the region.

The firm’s core practice areas include Audit, Assurance, and Tax, and it is also strong in Advisory and Consulting, offering in-depth expertise across key industries such as Manufacturing, Healthcare, Education, Logistics, Financial Services, Hospitality, Media, and Industrial Engineering.

Moore JFC’s consulting capabilities cover a broad range, including Management and Strategic Consulting, GRC (Governance, Risk, and Compliance) and ESG (Environmental, Social, and Governance), Corporate, Structured, and Project Finance, Information Technology and Cybersecurity, Industrial and Manufacturing Consulting, and Legal Services (solicitors, lawyers, and legal consulting).

Anton Colella, Moore Global Chief Executive, said:

“We are delighted to welcome Moore JFC Group into our growing global family. Mago and his team will strengthen our Middle Eastern and global networks, offering greater opportunities for our firms and their clients, and expanding the services we offer.”

Mago JB Singh, Group Managing Partner of Moore JFC Group, added:

“We are delighted to be part of the Moore family as the newest member of the Moore Global Network. Our endeavour is to contribute to Moore’s growth story and add to the success of Moore globally, by becoming the single largest firm in the region.

By aligning our resources and capabilities with existing Moore members, we will add value to our global, regional, and local clients—who will be the greatest beneficiaries of this new relationship.

This development marks a significant opportunity for our team members across the Middle East, as well as for our colleagues and their clients worldwide. We eagerly anticipate this exciting new chapter of growth”.

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A leading professional services firm since 1999, Moore Mozambique brings deep local expertise and a team of over 100 highly specialised professionals. 
 
From audit and accounting to financial, IT advisory, and tax services, the firm supports many of Mozambique’s largest companies and critical public institutions—including key government ministries, the stock exchange, and the central bank.  
 
The Moore Global community has approximately 37,000 people in 563 offices across 116 countries. Moore Mozambique will allow the network to strengthen capabilities across the African region and beyond. 
 
CEO of Moore Global, Anton Colella, said: “We are delighted to welcome Moore Mozambique to the Moore network. This is a well-established, respected firm, in a dynamic region and we look forward to supporting them as they achieve their growth ambitions.” 
 
Ernesto Lopes Ferreira, Partner at Moore Mozambique, said: “We are pleased to be joining Moore Global and believe it offers a great opportunity for our firm. Not only is there a strong cultural and strategic fit but it will also give our clients, and our people access to Moore’s significant breadth and depth of international expertise and experience as one of the leading accounting networks in the world”.
 

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Moore Global brings decades of expertise in financial advisory, investment facilitation and strategic consulting across key markets, including Africa. With a strong presence in the region, the firm has played a pivotal role in guiding energy and natural resource investments, helping stakeholders navigate regulatory environments and optimizing project financing. Given Africa’s vast reserves of critical minerals essential for clean energy and industrial applications – estimated to hold approximately 30% of the world’s proven volumes – Moore Global’s involvement in USEF will enhance discussions on sustainable extraction, value chain development and the continent’s positioning in global markets.

As part of the forum, Moore Global will lead a dedicated private equity session on financing African energy projects, featuring in-depth discussions on deal structuring, risk mitigation and capital deployment. As a premier platform for U.S.-Africa energy cooperation, USAEF brings together investors, policymakers and industry leaders to catalyze deals and partnerships across the energy value chain.

Through this collaboration, Moore Global will provide thought leadership, financial expertise and strategic insights – reinforcing USAEF’s mission to accelerate investment in Africa’s oil, gas and critical minerals sectors. With energy security and resource independence high on the global agenda, the partnership aims to shape impactful investment strategies and policy frameworks that support Africa’s long-term growth.

“We are delighted to be a key part of this forum. Our global expertise, coupled with our sector knowledge and global relationships, means we can add real value to these conversations and ongoing energy projects. Moore has a wealth of knowledge and insight to share, and l look forward to working closely with all of those involved,” said Candice Czeremuskin, Moore Global Leader, Private Equity.

“Moore Global’s partnership with USAEF marks a crucial step in advancing Africa’s energy and critical minerals sectors. With their deep understanding of financial structures and investment landscapes, they bring valuable expertise that will help bridge the gap between African resource holders and global capital markets. We look forward to working together to drive meaningful engagement and sustainable investment in Africa’s future,” said James Chester, CEO of Energy Capital & Power.

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