Manitoba Interactive Digital Media Tax Credit (IDMTC)
Refundable 40% provincial tax credit on eligible labour costs for Manitoba companies developing video games, animation, and interactive digital media.
About this program
The Manitoba Interactive Digital Media Tax Credit (IDMTC) is a refundable corporate income tax credit equal to 40% of eligible labour expenditures paid to Manitoba employees engaged in producing interactive digital media products such as video games, AR/VR experiences, mobile/tablet apps, and educational media. The credit has a maximum of $500,000 per corporation per year. Eligible products must be developed by an eligible corporation with permanent establishment in Manitoba and meet specific content and interactivity requirements. The IDMTC is administered by Manitoba Film & Music in conjunction with the Manitoba Department of Finance.
Eligibility
Corporations with permanent establishment in Manitoba developing eligible interactive digital media products; primary business is interactive digital media development; eligible labour expenditures on Manitoba-resident employees; products meet content and interactivity criteria.
Requirements
- Manitoba permanent establishment
- Eligible interactive digital media product development
- Manitoba-resident employees on eligible work