Michigan tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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Michigan research and development credit
Tax credit
Below 250 employees: 3% of expenses up to the base plus 15% above it, capped at $250,000; a separate university-collaboration credit may apply. [Michigan Form 6133 instructions]
Published 2025-expense application deadline passed [Michigan Form 6133 instructions]
Eligibility, claim steps and deadlines for Michigan research and development credit
- Who qualifies
- Corporate Income Tax filers and eligible withholding-tax flow-through employers with qualifying Michigan research; Michigan Business Tax filers are excluded. [Michigan Form 6133 instructions]
- What it’s worth
- Below 250 employees: 3% of expenses up to the base plus 15% above it, capped at $250,000; a separate university-collaboration credit may apply. [Michigan Form 6133 instructions]
- How to claim
- Use Form 6133 to apply for the unadjusted credit; the final credit is subject to Treasury allocation. [Michigan Form 6133 instructions]
- Deadlines and application windows
- The opened 2025-expense application instructions set April 1, 2026 as the deadline. That round has ended; confirm the next expense-year instructions. [Michigan Form 6133 instructions]
Sources reviewed
Full details and sources for Michigan research and development credit