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Minnesota R&D Tax Credit

Minnesota R&D Tax Credit

Funds Minnesota companies through innovation tax credits that reward innovation investment and talent expansion.

Between cyclesMinnesota Department of RevenueUnited StatesEligible in Minnesota

The Minnesota Credit for Increasing Research Activities is a state income and franchise tax credit administered by the Minnesota Department of Revenue under Minn. Stat. §290.068. The credit is calculated at 10% of qualified research expenses (QREs) up to a base amount of $2 million, and 4% on QREs exceeding that $2 million threshold. Minnesota's base amount uses a ratio of state gross receipts to …

Minnesota income tax credit for qualifying in-state research expenses, calculated at 10% up to a $2 million base and 4% above, with up to 25% of the credit refundable beginning in tax year 2025.

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.—

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Last verified: 24 Jul 2026Source: www.revenue.state.mn.us