North Carolina Ports Tax Credits
The North Carolina Department of Revenue maintains authority to determine eligibility for this and other tax programs. For detailed information please contact the Corporate Tax Division at 919-733-8510.
Information published by the Department of Revenue concerning the
Ports Tax Credits can be reviewed by following this link.
North Carolina operates a modern port system that connects businesses in the state to the global economy.
Businesses who pay North Carolina state income tax and use North Carolina ports can qualify for tax credits on both inbound and outbound cargo.
The credit is earned on cargo wharfage and handling fees paid to the N.C. State Ports Authority which exceed the average for over three tax years. The credit applies to taxes due to the state - up to 50% of the total tax liability for each tax year. Any unused credit may be carried forwarded up to five years for a total credit of up to $2 million.
Helpful Resources | N.C. Ports Tax Credits
For more information on ports tax credit or services, visit the N.C. State Ports website or call 1-800-334-0682.