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Rhode Island Research & Development Expense Tax Credit

Funds the Rhode Island Expense Credit allows corporations to claim a credit against RI corporate income tax on qualified research.

Rhode Island Division of TaxationUnited StatesTax credit

The Rhode Island R&D Expense Credit (§ 44-32-3) allows corporations to claim a credit against RI corporate income tax on qualified research expenses incurred in Rhode Island. The credit rate is 22.5% on the first $111,111 of excess R&D expenses over the federal base period amount, and 16.9% on amounts above $111,111. The credit is non-refundable and cannot reduce the taxpayer's liability below the…

AIBiotechHardwareAdvanced ManufacturingAdvanced MaterialsMedtech

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 31 May 2026Source: tax.ri.gov