North Carolina is consistently ranked among the best business climates in the nation by Forbes, CNBC, Chief Executive and Site Selection. Several tax credit programs contribute to this business environment that makes North Carolina a place where companies Thrive.
Article 3J Tax Credits – Provide tax credits to qualifying businesses for job creation, investment in business property and in some cases investment in real property.
Interactive Digital Media Tax Credit – Provides tax credit for developing interactive digital media.
N.C. Ports Tax Credits – Provide tax credits toward income taxes paid by businesses or individuals using North Carolina Ports facilities at Morehead City and Wilmington.
Renewable Energy Tax Credits – Provide a tax credit of 35% of the cost of renewable energy property.
Technology Development (Article 3F) Tax Credits – Provide tax credits for qualified North Carolina research expenses during a taxable year.

