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Virginia R&D Expenses + Major R&D Tax Credit

Virginia R&D Expenses + Major R&D Tax Credit

Funds Virginia companies through income tax credits for qualifying innovation as a legacy incentive.

ClosedVirginia Department of TaxationUnited States

Virginia's Research and Development Tax Credit program comprised two separate income-tax credits: the refundable R&D Expenses Tax Credit, which offered 15% of the first $300,000 in qualifying Virginia R&D expenses per year and was subject to a $7.77 million annual statewide cap, and the non-refundable Major Research and Development Credit, which offered 10% of qualifying R&D expenses exceeding a $…

Virginia's R&D income tax credits — the refundable R&D Expenses Tax Credit and the Major R&D Credit — have both expired and are no longer available to new applicants as of December 31, 2024.

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.$7.8M

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Last verified: 1 Jun 2026Source: www.tax.virginia.gov