Wisconsin 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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Wisconsin research credit
Tax credit
General rate: 5.75% of qualifying expenses above half the prior-three-year average, or 2.875% of current expenses if a prior year had none. [Wisconsin 2025 Schedule R][Wisconsin 2025 Schedule R instructions]
Check program requirements [Wisconsin 2025 Schedule R][Wisconsin 2025 Schedule R instructions]
Eligibility, claim steps and deadlines for Wisconsin research credit
- Who qualifies
- Taxpayers incurring qualifying Wisconsin research expenses. Different rates apply to certain engine and energy-product research. [Wisconsin 2025 Schedule R][Wisconsin 2025 Schedule R instructions]
- What it’s worth
- General rate: 5.75% of qualifying expenses above half the prior-three-year average, or 2.875% of current expenses if a prior year had none. [Wisconsin 2025 Schedule R][Wisconsin 2025 Schedule R instructions]
- How to claim
- File Schedule R with the applicable Wisconsin income or franchise-tax return. [Wisconsin 2025 Schedule R][Wisconsin 2025 Schedule R instructions]
- Deadlines and application windows
- Annual return claim. Up to 25% of the research credit is refundable; unused nonrefundable credit may carry forward 15 years. [Wisconsin 2025 Schedule R instructions]
Sources reviewed