North Carolina Historic Tax Credits

A Summary of North Carolina HTC’s

  • North Carolina Credit for Rehabilitating Income-Producing Historic Structure
  • 15% or 20% credit for certified historic properties
  • 30% or 40% credit for projects that qualify for the Mill Credit
  • Annual Cap: N/A
  • Transaction Cap: $4.5 million; by right
  • Sunset Date: December 31, 2030