Assisting business expansion and relocation in Wisconsin

The Business Development Tax Credit Program supports job creation, capital investment, training, and the location or retention of corporate headquarters by providing companies with refundable tax credits.

How It Works

A business located in, or relocating to, Wisconsin may be eligible for tax credits if the business’s net employment in the state increases each year for which the business claims tax credits. Tax credits are subject to maintenance requirements; the full program guidelines are available at

Eligibility Factors

Evaluation of all BTC applications will include, but is not limited to, the following factors:


  • Whether the project might not occur without the allocation of tax credits
  • The extent to which the project will increase employment in this state
  • The extent to which the project will contribute to the economic growth of this state
  • The extent to which the project will increase geographic diversity of available tax credits throughout this state
  • The financial soundness of the business
  • Any previous financial assistance that the business received from the Department of Commerce or the Wisconsin Economic Development Corporation (WEDC)

Ineligible Businesses

Businesses not eligible, except in extraordinary circumstances, include but are not limited to: payday loan and title loan companies; telemarketing, other than inbound call centers; pawn shops; media outlets; retail; farms; primary care medical facilities; financial institutions; and businesses in the hospitality industry.

Companies and communities are finding success in Wisconsin.