Georgia R&D Tax Credit Summary

R&D Tax Credit Available:


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

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.
Research Tax Credit
Important Links and Forms

Georgia R&D
Form IT-RD

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