Funding sources for UK studios in 2026: what's on offer, and the requirements developers need to be aware of

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GamesIndustry.biz · 8 min read · top_stories

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UK studios can access Video Games Expenditure Credit (VGEC), which provides a 34% tax credit on qualifying development costs—roughly 25.5% of eligible expenses annually. To qualify, studios need a UK-registered company leading development and must pass a cultural test requiring 16 points through UK spending, personnel, or British/EU-created material. Credits are non-repayable if projects are cancelled and can be spent freely or converted to cash payments or loan collateral.

Appeared in 2026-05-26.