Oregon R&D Tax Credit Summary
OR R&D Tax Credit Available


Eligible Entities

C-Corporations, S-Corporations, LLCs, Partnerships

Deadline for Tax Filing

Due with Oregon Tax Return

Data Required to Compute Credit
  • Claim Period Oregon Qualified R&D Expenses (QREs)
  • Gross Receipts for Prior 4 Years
  • Claim Period Oregon Sales Amount

Credit Carryforward

5 Years

OR R&D Credit Summary

There are two methods to calculate credit:

  • Method 1 - Credit based on federal computation: 5% of the excess of the taxpayer’s total Oregon QREs for the taxable year over the base amount
  • Method 2 - Credit Based on Oregon Sales: 5% of the amount of expenses that exceed 10% of Oregon sales.

Special Notes

Each Oregon R&D credit claim is limited to $2 million per tax year.

OR Research Tax Credit

Important Links and Forms:

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Assessment of your Federal
and OR Research Credit

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