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Research and Development (R&D) Tax Credit

Research and Development (R&D) Tax Credit

R&D Tax Credit — Live January 1, 2026

The R&D Tax Credit applies to tax years beginning on or after January 1, 2025. Businesses will not be able to submit a claim or take action until the credit becomes available for use starting January 1, 2026. This includes submitting the required R&D Credit Application in Michigan Treasury Online (MTO).

What is the R&D Tax Credit?

The Research and Development (R&D) Tax Credit is available to eligible businesses with Michigan Qualified R&D Expenses (MQREs) greater than their base amount during the calendar year being claimed.

The credit applies to tax years beginning on or after January 1, 2025.

Which Businesses Can Claim the Credit?

Select a filing type to learn how your business’s tax type impacts the R&D Tax Credit.

Corporate Income Tax (CIT) Filers

Withholding Tax Filers

Calculate Credit

Proration Notice

Michigan Treasury Online

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