Texas R&D Tax Credit Summary

R&D Tax Credit Available:


Eligible Entities:

C-Corporation, S-Corporations, LLCs, Partnerships

Deadline for Tax Filing:

Due with Texas Tax Return

Data Required to Compute Credit:

  • Claim Period Texas Qualified R&D Expenses (QREs)
  • Texas QREs for Prior 3 Years

Credit Carryforward:

20 Years

R&D Credit Summary:

The R&D tax credit equals:

  • 5% of the excess amount of Texas Qualified Research Expenses (QREs) in the current period over the base amount (50% of the average of the three preceding taxable years)
  • If there are no qualified research expenses in one or more of the three preceding tax years, the credit equals 3.125% of all qualified research expenses incurred during that period.
Research Tax Credit
Important Links and Forms

TX Form 05-178
TX Credit Info

Contact Us for a No-Cost Assessment of your Federal and State Research Credit Estimate

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