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Research Expense Credit

An individual, estate, trust, partnership, corporation, or limited liability company is allowed an income tax credit for conducting research in North Dakota. The credit is equal to a percentage of the excess of qualified research expenses in North Dakota over the base period research expenses.

For more details see N.D.C.C. 57-38-30.5.

A business must be certified as a "qualified research and development company" before a taxpayer can elect to sell, transfer, or assign all or part of its unused Research and Experimental Expenditure Tax Credit. To apply for certification please complete the application for Research and Development Company Certification.

Research & Development Company Certification
File Size: 49 kb

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