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AR

Research and Development Tax Credits

Provides Arkansas income tax credits for qualified in-house, university-based, and strategic research and development expenditures.

About this program

Arkansas Research and Development Tax Credits encourage companies to conduct qualified research in the state. Incentives may support ongoing in-house research, targeted business R&D, strategic value research, and university-based research, with credit percentages and limits varying by program type and AEDC approval requirements.

Eligibility

Eligible applicants are Arkansas businesses conducting qualified research activities or contracting with Arkansas colleges or universities for eligible research and development work.

Requirements

  • Research activity must qualify under the selected Arkansas R&D incentive category.
  • Applicant must apply to AEDC before claiming credits when required by the program.
  • In-house research must generally qualify for federal research and development tax credit treatment.