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MD

Maryland R&D Tax Credit – Manufacturing Innovation

Maryland income tax credit for businesses investing in R&D in Maryland; in FY2025 the R&D Tax Credit provided the most awards to recipients of any Maryland Commerce program; Basic credit capped at $5.5M annually; Growth credit capped at $6.5M; manufacturers investing in process improvement, product development, or advanced manufacturing R&D are primary applicants; annual application deadline.

About this program

Visit the program website for full details.

Eligibility

Maryland businesses including manufacturers with qualified R&D expenses in Maryland; must have Maryland-based R&D activities.

Requirements

  • Maryland-based manufacturer with qualified R&D expenses
  • File annual R&D Tax Credit application with Maryland Department of Commerce
  • Applications typically due September 15 annually