The tax credits announced for the video game industry for 2022 have yet to receive any applications.
This comes after a number of video game developers applied for certification to qualify for tax credits.
However, there is no trace of any reporting on the corporate tax return.
The Digital Games Tax Credit offers companies developing digital games a tax credit of up to 32%, or €25 million, per eligible game.
To qualify, companies must develop games for public release, meet the content conditions of the Video Recordings Act 1989, and not produce games purely for advertising or gambling purposes.
Ireland's digital games sector is estimated to be worth around €250 million, although only a small proportion of this comes from locally developed games.
A Treasury spokesman said: “Digital games can take several years to develop, which means that invoices may not be received until the project is completed.”
They added that the situation is not unusual when it comes to the introduction of new tax breaks in the scheme.
The games industry is currently said to employ around 2,000 people in Ireland.
Around 6,000 people are expected to attend GamerFest, which takes place at Dublin's RDS this weekend.
