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California Research Credit

  • Available to taxpayers engaged in qualified research activities in California.
  • There are several differences between federal and California law. Therefore, you must be familiar with the California provisions for the year you are claiming the research credit.
  • Complete FTB 3523 to claim the research credit.

References

Rates

This table shows the changes in research credit rates since 1987:

Tax Years Beginning Qualified Research Basic Research Alternative Incremental
2000 - Current 15% 24% 1.49%, 1.98%, 2.48%
1999 12% 24% 1.32%, 1.76%, 2.20%
1998 11% 24% 1.32%, 1.76%, 2.20%
1997 11% 24% 1.65%, 2.20%, 2.75%
1987 - 1996 8% 12% N/A

FTB Forms and Publications

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