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Qualified Research Facility Tax Credit – KRS 141.395


  • A credit of 5 percent (5%) of the qualified costs of construction, remodeling, expanding and equipping facilities in Kentucky for "qualified research."


  • A nonrefundable credit is permitted against the tax assessed by both KRS 141.020 or 141.040 and 141.0401, with the ordering of credits as provided in KRS 141.0205.


  • Any unused credit may be carried forward 10 years.



Use Form: Schedule QR

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.