LAtax_creditpct_of_investment

Research & Development Tax Credit

RDC · Louisiana

Summary

Up to 30% credit on qualifying R&D expenditures. Rate varies by company size: 30% for ≤50 employees, lower rates for larger companies. See benefit_tiers.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Tiers (3)

#	Name	Benefit	Min jobs	Min investment	Min wage	Max annual
1	Small R&D (≤50 employees)	—	—	—	—	—
2	Medium R&D (51–99 employees)	—	—	—	—	—
3	Large R&D (≥100 employees)	—	—	—	—	—

Hard requirements (1)

production_incrementQualifying R&D activities must satisfy Louisiana definition of experimental development or applied research

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

statewide — · Statewide (qualifying R&D activities)

Tags (3)

requires_application: true
tiered_by_company_size: true
stacks_with: ITEP,QJ

Tax bases

corporate_income_taxprimary

Source

https://www.opportunitylouisiana.gov/incentives

LA RS 47:6006

Last verified: 2026-04-22

Tiered by employee count; higher rate for smaller companies.