North Carolina State Tax Credits
State Tax Credit Investments

North Carolina

North Carolina Historic Rehabilitation Tax Credit Summary

  • Applicable against income, franchise, insurance gross premiums taxes and bank income taxes.
  • May offset 100% of taxpayer’s liability.
  • Excess credits carry forward for nine years.
  • No recapture unless ownership changes within five years of receiving the credit.
  • One-year credits taxed as transferrable credits.


Interested in investing to preserve historic buildings in North Carolina?


Interested in monetizing your North Carolina historic tax credits?

Contact us for more information about impact investing, federal and state tax credits.