State Credit Name: IT-RD Research Tax Credit

Expiration Date: Indefinite

Who Can Apply? Corporations and flow-through entities

Credit Carry Forward: Unused credits can be carried forward 10 years. There is no carry back.

About the Credit: The credit rate is 10%, but cannot exceed 50% of the tax liability.  Tax years after 2009, the base amount is calculated using Georgia Gross Receipts. Prior to 2009, Georgia Taxable Income was used to compute the base.

Notes: To qualify for the Georgia state research tax credit, the taxpayer must have claimed and received a federal research tax credit for that specific tax year.

Click here to find out if you qualify for the federal research tax credit.

Georgia State Incentives

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Why Swanson Reed

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Are You Eligible?

Take our eligibility wizard to find out if you qualify for a tax credit.

Calculate Your Benefit

Use our quick calculator to determine your R&D tax credit benefit.

Know Your Deadline

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For Accountants

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Industry Case Studies

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