Digital Games Tax Offset (DGTO): Who Qualifies and What You Get
Learn how Australian digital game developers can access a 30% refundable tax offset if they meet specific spending requirements.
The Digital Games Tax Offset (DGTO) is a government program designed to provide financial support to the digital games industry by helping developers manage the high costs associated with game creation.
Who it's for
This scheme is specifically intended for game developers working within Australia. To qualify for the program, you must be developing a digital game and have reached a specific level of investment. Specifically, you must demonstrate that you have spent over $500,000 on the development of your game.
What you get
If you meet the eligibility requirements, you can receive a 30% refundable tax offset. This means that a portion of your development costs can be recovered, providing a significant financial buffer that helps bridge the gap between the initial prototype phase and the final release of your digital game.
What it costs you
Accessing this benefit is not simply a matter of filing a standard tax return. It requires a formal process to prove the nature of your work. You will need to provide documentation and undergo a certification process to prove that your game is officially recognized as an Australian project. This involves administrative effort and time spent gathering the necessary evidence of your development activities and expenditures.
The catch to know
The most important thing to keep in mind is the strict nature of the spending threshold. The $500,000 requirement is a hard floor, meaning there is no sliding scale or partial support if your spending is lower. If your project does not meet or exceed this specific amount, you will not be eligible for the offset.
How to apply
- Confirm that your total spending on the digital game exceeds the required $500,000 threshold.
- Gather all necessary documentation to prove the game is an Australian project.
- Complete the certification process required by the issuing body.
- Submit your application through the official government portal.