Rockstar North has pad no corproation tax over the past ten years, according to a report from investigative think tank, TaxWatch UK.
While the company has paid tax in some years, overall it has received more money back than it is paid out. According to Rockstar North's account filings on Companies House, in 2018 it recieved over £26.9 million in tax credit, up from £13.1 million the year prior.
Released over the weekend, the TaxWatch report also states the game giant has issued claims for £42 million in Video Game Tax Relief between 2015 and 2017; the figure accounts for 19% of all tax credits granted to the British games industry since the relief was introduced in 2014.
Video Game Tax Relief is available for games that pass a British "cultural test" which considers content, cultural contribution, development hubs, and personnel.
While published by US-based Rockstar Games, Grand Theft Auto V was developed by Rockstar North in Edinburgh, Scotland.
Since launching in 2013, Grand Theft Auto V has become the most profitable entertainment product of all time.
Between 2013 and 2018, TaxWatch estimates total sales of the game at $6 billion, with the developer's estimated operating profit reaching $5 billion, and total bonus pool of $3.4 billion available for top managers for the period.
The also report found that the seven UK-based Take-Two and Rockstar companies declared a total pre-tax profit of just £47.3 million between 2013 and 2018.

https://www.gamesindustry.biz/articl...ive-think-tank