Maryland research and development credit
Tax credit
Agency: Maryland Department of Commerce. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Published 2026 application window [Maryland Commerce research credit]
- Who qualifies
- Businesses with qualified Maryland research expenses; special refund rules apply to eligible small businesses. [Maryland Commerce research credit]
- What it’s worth
- 10% of qualifying expenses above the Maryland base, up to $250,000 per applicant and subject to proration; eligible small businesses may receive excess credit as a refund. [Maryland Commerce research credit]
- How to claim
- Apply through the Commerce portal. Attach certification to an amended expense-year return or a return for one of the following seven tax years; the guide does not name a return schedule. [Maryland Commerce research credit]
- Deadlines and application windows
- 2025 expense-year applications: June 1–November 15, 2026. Commerce notes portal access through November 16; use the statutory November 15 deadline. [Maryland Commerce research credit]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed