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Franchise Tax Information

NOTICE: The information included on this website is to be used only as a guide in the preparation of a North Carolina corporate income and franchise tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

Filing Requirements

Tax Base

Tax Credits

Tax Incentives for New & Expanding Businesses (Article 3A)

Business and Energy Tax Credits (Article 3B)

Tax Incentives for Recycling Facilities (Article 3C)

Low-Income Housing Tax Credits (Article 3E)

Research and Development Tax Credit (Article 3F)

Tax Incentives for Major Computer Manufacturing Facilities (Article 3G)

Mill Rehabilitation Tax Credit (Article 3H)

Tax Credits for Growing Businesses (Article 3J)

Article 3J was originally codified as Article 3I; however, the section was recodified as Article 3J to avoid confusion with Article 31

Tax Incentive for Railroad Intermodal Facility (Article 3K)

General Information