Colorado: tax incentives, credits and advisors
Colorado offers a state income tax credit for donating a conservation easement on Colorado land, and the credit can be transferred (sold) to other taxpayers. The credit percentage steps down for donations starting in 2027.
Facts checked 2026-10-26 against the official sources linked below.
State incentives
Renewable energy items we cover in depth; the full catalog by category follows.
Conservation easement income tax credit
For qualifying donations made on or after January 1, 2021 and before January 1, 2027, the credit is generally 90% of the donation's fair market value. For donations made on or after January 1, 2027 and before January 1, 2032, it is generally 80%. Donors need a tax credit certificate from the Division of Conservation, and credits can be transferred to other taxpayers under the Division's certificate rules.
Sources: Colorado Department of Revenue, Income Tax Topics: Conservation Easement Credit (rev. March 2025); Colorado Division of Conservation, Tax Credit Certificates
Below are the major Colorado incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Colorado film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Colorado film incentive | Credit | Film, TV and streaming productions approved by the Colorado Office of Film, Television and Media | Up to 20% of qualified Colorado spend, or 22% if 50% of production takes place in an enterprise zone; at least 50% local crew required | Not stated | Yes | Active | Colorado OEDIT, Colorado Film Incentive Last verified 2026-10-26 |
Colorado historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Commercial historic preservation tax credit | Credit | Anyone rehabilitating a historic commercial building | 20% to 40% of rehabilitation expenses (at least 25% up to $2 million of expenses, 20% above; higher rural rates); up to $1 million of credits per property per year ($1.5 million for housing pool projects) | Transferable: Yes | No | Active; first come, first served with a waitlist | Colorado OEDIT, Commercial Historic Preservation Tax Credit Last verified 2026-10-26 |
| Residential historic preservation tax credit | Credit | Owners rehabilitating a designated historic home | 20% (35% in rural areas) of qualified rehabilitation expenses, used over up to ten years; capped at $100,000 for applications from January 1, 2025 | Not stated | Not stated | Active | History Colorado, State Residential Tax Credit Last verified 2026-10-26 |
Colorado jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Enterprise zone investment tax credit | Credit | Businesses investing in business personal property used in an enterprise zone | 3% of qualified investment; annual use limited (up to $750,000); 14-year carryforward | Not stated | No | Active | Colorado OEDIT, Enterprise Zone Investment Tax Credit Last verified 2026-10-26 |
| Enterprise zone job training tax credit | Credit | Enterprise zone businesses training employees who work in the zone | 12% of eligible job training costs; 12-year carryforward | Not stated | Not stated | Active | Colorado OEDIT, Enterprise Zone Job Training Tax Credit Last verified 2026-10-26 |
| Enterprise zone contribution credit | Credit | Taxpayers contributing to enterprise zone administrators or certified programs | 25% of cash (12.5% of in-kind) contributions, up to $100,000 a year; 5-year carryforward | Not stated | No; nonrefundable | Active | Colorado DOR, Income Tax Credits; OEDIT, Enterprise Zone Contribution Tax Credit Last verified 2026-10-26 |
| Rural jump-start zone new business credit | Credit | EDC-approved new businesses in rural jump-start zones | 100% of Colorado income tax on income from zone activities for four years | Not stated | No; nonrefundable | Active, tax years 2016-2030 | Colorado DOR, Income Tax Credits Last verified 2026-10-26 |
Colorado angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Advanced industries investment tax credit | Credit | Investors (including individuals) making equity investments of at least $10,000 in certified advanced industry businesses | 25% of the investment (35% in an enterprise zone or rural county), up to $100,000 per business; annual credit pool shrinks to $2.5 million starting 2027 | Not stated | Not stated | Active; first come, first served | Colorado OEDIT, Advanced Industry Investment Tax Credit Last verified 2026-10-26 |
Colorado housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Child care contribution credit | Credit | Taxpayers making monetary contributions to qualifying Colorado child care facilities or programs | 50% of the contribution, up to $100,000 a year; 5-year carryforward | Not stated | No; nonrefundable | Active, tax years 1999-2037 | Colorado DOR, Income Tax Credits Last verified 2026-10-26 |
Colorado charitable giving incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Conservation easement tax credit | Credit | Landowners who donate a qualifying conservation easement on Colorado land | For donations from January 1, 2021 through December 31, 2026: 90% of the easement's fair market value, up to $5 million per donation; credits over $1.5 million used in annual increments | Transferable: Yes, to a qualified transferee by written agreement filed with the Division of Conservation | Not stated | Active; rate and cap stated for donations through December 31, 2026 | Colorado DOR, Income Tax Topics: Conservation Easement Credit; Colorado Division of Conservation, Tax Credit Certificates Last verified 2026-10-26 |
Colorado vehicles and ev incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Innovative motor vehicle credit | Credit (refundable) | Purchasers or lessees of qualifying EVs and plug-in hybrids titled in Colorado | Set by statute (39-22-516.7) | Transferable: Yes; may be assigned to the financing entity or dealer | Yes | Active, tax years 2012-2028 | Colorado DOR, Income Tax Credits Last verified 2026-10-26 |
| Innovative truck credit | Credit (refundable) | Purchasers or lessees of qualifying electric or plug-in hybrid trucks registered in Colorado | Set by statute (39-22-516.8) | Transferable: Yes; may be assigned to the financing entity or dealer | Yes | Active, tax years 2014-2032 | Colorado DOR, Income Tax Credits Last verified 2026-10-26 |
Advisors located in Colorado
- Boulder CPAs Boulder, CO
- Centennial Accounting Group Denver, CO
- Southeast Tax Advisors (SETA CPA) Denver, CO
Listed alphabetically by the location on each advisor's public listing; not a recommendation. Many firms also serve clients in other states.
Related strategies
- State Conservation Credits IRS scrutiny: Yellow
- Direct Conservation Easements IRS scrutiny: Orange
- Syndicated Conservation Easements IRS scrutiny: Red
Related guides
- Conservation easements in 2026: courts, settlements and the new IRS office
- How to find and vet a tax mitigation advisor: credentials, questions and red flags
- How state tax credit transfers work: minimum prices, notices, buyer limits and state examples
Common questions
How much is the Colorado conservation easement tax credit?
For qualifying donations made from January 1, 2021 through December 31, 2026, generally 90% of the donation's fair market value; for donations from 2027 through 2031, generally 80%.
Can Colorado conservation easement credits be sold?
Yes. Credits can be transferred to other taxpayers under the Division of Conservation's certificate rules.
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