Headquarters Relocation Tax Credit (HRTC)


Headquarters is defined as the building or buildings where one or more of the following are located:

  • The principal offices of the principal executive officers of an eligible business

  • The principal offices of a division or similar subdivision of an eligible business

  • A research and development center of an eligible business

An “eligible business” is one that:

  • Is engaged in either interstate or intrastate commerce

  • Maintains a corporate headquarters at a location outside Indiana

  • Has not previously maintained a corporate headquarters at a location in Indiana

  • Had annual worldwide revenues of at least $50 million for the taxable year immediately preceding the business’s application for this tax credit

  • Commits contractually to relocating its corporate headquarters to Indiana

  • Company must employ at least 75 employees in Indiana

For more information, please download the HQRTC Facts.