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Idaho R&D Tax Credit

Idaho R&D Tax Credit

Supports Idaho entrepreneurs with innovation tax relief for qualifying in-state innovation activities.

Between cyclesIdaho State Tax CommissionUnited StatesEligible in Idaho
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About

The Idaho R&D Tax Credit (Credit for Idaho Research Activities) is a state income tax credit authorized under Idaho Code §63-3029G and administered by the Idaho State Tax Commission. The credit is calculated at 5% of the excess of a taxpayer's qualified research expenses (QREs) incurred in Idaho over the taxpayer's Idaho base amount, using a base-amount methodology that mirrors the federal IRC §41…

What this grant funds

Nonrefundable Idaho income tax credit equal to 5% of qualifying research expenses incurred in Idaho above the base amount, with a 14-year carryforward, available to businesses across all technology sectors.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
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.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Application process

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What you have to submit

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Last verified: 22 Jul 2026Source: tax.idaho.gov