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Rhode Island Research & Development Expense Tax Credit

RI R&D Expense Tax Credit

Supports Rhode Island companies with tax credit access for eligible innovation spending through state filing mechanisms.

OpenRhode Island Division of TaxationUnited States

The Rhode Island R&D Expense Tax Credit, authorized under R.I. Gen. Laws § 44-32-3 and administered by the Rhode Island Division of Taxation, allows qualifying corporations to claim a non-refundable state tax credit against Rhode Island corporate income tax for qualified research expenses incurred within the state. For Tax Year 2026 (January 1 through December 31, 2026), the credit is calculated a…

Rhode Island corporate tax credit of 22.5% on the first $111,111 and 16.9% on amounts above $111,111 of qualifying in-state R&D expenses, with a 15-year carryforward starting Tax Year 2026.

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: tax.ri.gov