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New Jersey Business Credits and Incentives

Research and Development Tax Credit

Funds qualified scientific and engineering research performed in New Jersey through an incremental tax credit.

Between cyclesNew Jersey Division of TaxationUnited StatesDeep-tech · core fit

Eligibility · New Jersey taxpayers and qualifying New Jersey project activity

The New Jersey Division of Taxation administers the Research and Development Tax Credit for taxpayers carrying out qualified research activities in the state. The benefit equals 10 percent of qualified research expenses above the applicable base amount, plus 10 percent of basic research payments. Eligible work is scientific experimentation or engineering directed toward a new or improved product, …

New Jersey scientific experimentation and engineering used to develop or improve products, processes, techniques, formulas, inventions or software.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Rolling
Next deadlineiThe next date applications are due. Rolling means you can apply any time.Rolling
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.—
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 4 Aug 2026Source: www.nj.gov