Georgia R&D Tax Credit Summary
GA R&D Tax Credit Available

Yes


Eligible Entities

C-Corporation, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing

Due with Georgia Tax Return


Data Required to Compute Credit
  • Claim Period Georgia Qualified R&D Expenses (QREs)
  • Claim Period Georgia Gross Receipts
  • QREs for Prior 3 Years
  • Gross Receipts for Prior 3 Years

Credit Carryforward

10 Years


GA R&D Credit Summary

The R&D tax credit equals:

  • 10% of the amount claim period QREs exceeds the base amount

Special Notes
  • The R&D credit can be used to offset up to 50% of the income tax liability, after all other credits have been applied.
  • Excess R&D tax credits can be used against state payroll withholding.

GA Research Tax Credit

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