Oregon R&D Tax Credit Summary

R&D Tax Credit Available

No – Expired 12/31/2017

Eligible Entities

C-Corporations, S-Corporations, LLCs, Partnerships

Deadline for Tax Filing

Due with Oregon Tax Returns

Data Required to Compute Credit


Claim Period Oregon Qualified R&D Expenses (QREs)

Gross Receipts for Prior 4 Years

Claim Period Oregon Sales Amount

Credit Carryforward

5 years

R&D Credit Summary

There are two methods to calculate credit:

Method 1 – Credit based on federal computation: 5% of the excess of the taxpayer’s total Oregon QREs for the taxable year over the base amount

Method 2 – Credit Based on Oregon Sales: 5% of the amount of expenses that exceed 10% of Oregon sales.

Special Notes

The ASC method is available for OR credit

Credit is offered for tax years beginning on or after January 1, 1989 and before January 1, 2018.