Digital Interactive Tax Credit

Overview

The Digital Interactive Media Tax Credit program provides a tax credit of 25% of qualified production expenditures for state-certified digital interactive productions in Louisiana and an additional 10% tax credit for payroll expenditures for Louisiana residents.

Benefits

25% tax credit for digital interactive media expenditures made in Louisiana
10% additional tax credit on payroll expenditures for Louisiana residents (effective total tax credit rate of 35%)
No annual cap on tax credits
The tax credit can be sold or applied against Louisiana tax liability

Eligibility

Louisiana's Digital Interactive Media Tax Credit is available to businesses in the digital media industry that develop products including video games, simulation/training software and social media applications.

This tax credit does not apply to software developed for institutional, private or internal purposes, or largely static Internet sites designed to provide information about a person, business, company or firm. The tax credit does not apply to products regulated under the Louisiana Gaming Control Law.

For comprehensive rules and details on eligibility, please review Related Content below and contact the appropriate administrator.

How to Apply

To apply for this tax credit program, you must complete and submit the Digital Interactive Media Tax Credit Program Application in the Related Content section.

Also, please have the following materials ready to submit with the program application:

Detailed distribution plan
Preliminary budget
A statement that the project meets the definition of state-certified production

Administration

For more information on the digital interactive industry, contact the program administrator:

Elliott Adams
Director, Digital Media Industry
225.342.5403
Elliott.Adams@la.gov