The development & marketing budget for GTA5 is estimated at $265 million

"The budget for Grand Theft Auto V is the highest of any video game, it has been revealed ahead of the keenly-awaited title’s release next week.
It is also is more than any movie bar Pirates of the Caribbean 3, with the game expected to make $1.57 billion in just one year.
Although games with a budget of around $100 million are becoming relatively commonplace, the $265 million (£170 million) budget of Grand Theft Auto V is more than double that of 2008’s Grand Theft Auto IV.
A number of movies hover around the same mark, including famous flop John Carter, but the only film that cost more to make than Grand Theft Auto V is 2007’s Pirates of the Caribbean: At World’s End.
Despite this colossal investment newspaper The Scotsman reports that Grand Theft Auto V is likely to sell 25 million copies in its first year alone, generating sales of £1 billion ($1.57 billion)."

Source:  Metro, 9th September 2013