North Carolina R&D Tax Credit Summary
NC R&D Tax Credit Available

No - Expired on 12/31/2015


Eligible Entities

C-Corporations, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing

Due with North Carolina Tax Return


Data Required to Compute Credit

Claim Period NC Qualified R&D Expenses (QREs)


Credit Carryforward

15 Years


NC R&D Credit Summary

NC R&D credit is equal to a percentage of the R&D expenses as follows:

  • Small businesses: 3.25%
  • Research performed in a development Tier 1 area: 3.25%
  • North Carolina research university expenses: 20%
  • Eco-industrial park: 35%

NC Research Tax Credit

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