TXtax_creditpct_of_investment

R&D Franchise Tax Credit

TX-RD-CREDIT · Texas

Summary

Franchise tax credit for qualifying research and development expenditures. One of Texas's flagship non-CIT tax incentives.

Benefit

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

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (1)

seed_pending_subpage_pull: true

Source

https://comptroller.texas.gov/taxes/franchise/credits/

Texas Tax Code §171.651; Texas Comptroller

Last verified: 2026-04-22

Deferred: full mechanics on Comptroller sub-page. Non-CIT base: franchise_tax.