Indiana DOR Offers R&D Tax Credits, 100 Percent Sales Tax Exemption

The Indiana Department of Revenue (DOR) has released a document detailing the state’s tax incentives designed to promote investments in research and development (R&D) activities. Taxpayers may be eligible for a tax credit against their Indiana income tax liability, which is calculated based on a percentage of qualified R&D expenses, as defined by the Internal Revenue Code. For expenses incurred after Dec. 31, 2009, an alternative calculation method is available. Additionally, there is a 100 percent sales tax exemption for the purchase of qualified R&D equipment and property. [Ind. Dep’t of Revenue, Qualified Research Expense, 10/24/25]

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