Governments around the world are competing for jobs in the video game industry. In order to retain and attract talent in their jurisdictions, they are offering lucrative tax incentives that directly reduce development costs. Tax incentives for video games are now offered in 19 US States, 6 Provinces, Singapore, Australia, France, UK and other jurisdictions. British Columbia and UK have recently announced new tax incentives. How do tax incentives work and what are the differences in the various programs? What other factors do I need to consider when evaluating where to grow or locate? How much can I reduce my development costs and is it worth it? Are their costs and risks associated with adopting these programs? What steps do I need to take to start benefiting from these incentives.