For the latest updates to tax credits, visit our What's New for Tax Credits page.

To learn more about the Land Preservation Tax Credit, please see our Land Preservation Tax Credit page.

Except where noted, use Schedule CR to claim any of these credits and attach it, with required documentation, to your return. Please Note: You must use the most current version of your credit form, available in the forms section of this website, when you file your return. All Virginia credit forms are available in fill-in PDF format.

Business Development Credits

  • Enterprise Zone Act Credit
  • Major Business Facility Job Credit
  • Major Research and Development Tax Credit
  • Qualified Equity and Subordinated Debt Investments Credit
  • Telework Expenses Tax Credit
  • Worker Retraining Credit

Environmental Credits

  • Biodiesel Fuels Credit
  • Green Job Creation Tax Credit
  • Recyclable Materials Processing Equipment Tax Credit
  • Vehicle Emissions Testing Equipment, Clean Fuel Vehicle and Certain Refueling Property Credit
  • Waste Motor Oil Burning Equipment Credit

Port Credits

  • Barge and Rail Usage Tax Credit
  • International Trade Facility Tax Credit
  • Port Volume Increase Tax Credit

Refundable Credits

  • Agricultural Best Management Practices Credit
  • Motion Picture Production Tax Credit
  • Research and Development Tax Credit

Other Credits

  • Communities of Opportunity Tax Credit
  • Conservation Tillage Equipment Credit
  • Education Improvement Scholarships Tax Credit
  • Farm Wineries and Vineyards Tax Credit
  • Fertilizer and Pesticide Application Equipment Credit
  • Food Crop Donation Tax Credit
  • Foreign Source Retirement Income Credit
  • Historic Rehabilitation Credit
  • Livable Home Tax Credit
  • Neighborhood Assistance Act Credit
  • Riparian Waterway Buffer Credit
  • Trust Beneficiary Accumulation Distribution Credit

Expired or Repealed Credits

  • Clean Fuel Vehicle and Advanced Cellulosic Biofuels Job Creation Tax Credit
  • Coalfield Employment Enhancement Credit
  • Day-Care Facility Investment Credit
  • Long-Term Care Insurance Credit
  • Low Income Housing Credit
  • Rent Reduction Program Credit

Common Individual Credits

  • Credit for Taxes Paid to Another State - see Schedule OSC
  • Low Income Individuals Credit - see Schedule ADJ