# Regular research credit

> Regular research credit — The research credit computed as 20% of QREs above a base amount — a fixed-base percentage (3% for a start-up's first five years with QREs, never more than 16%) times average gross receipts of the four prior years, and never less than 50% of current QREs.

Source: https://lopifi.com/glossary/regular-research-credit
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is regular research credit?** In accounting, regular research credit means the research credit computed as 20% of QREs above a base amount — a fixed-base percentage (3% for a start-up's first five years with QREs, never more than 16%) times average gross receipts of the four prior years, and never less than 50% of current QREs.

## Also known as

- Regular credit

## Words this system refuses for it

- alternative simplified credit

- **Category:** Research credit
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** research-credit, credit, qualified-research-expenses