Maryland Sustainable Communities Rehabilitation
Tax Credit Program

The Maryland Sustainable Communities Rehabilitation Tax Credit Program is administered by the Maryland Historical Trust and provides Maryland income tax credits based on a percentage of the qualified capital costs expended in the rehabilitation of a structure for the following types of projects:

• 20% credit for “certified historic structures” that are owner-occupied, single-family residences 
• 20% credit for “certified historic structures” that are commercial buildings
• 25% credit for “certified historic structures” that are high-performance commercial buildings
• 10% credit for non-historic, “qualified rehabilitated structures”

Applying for tax credits is a three-part process. 

Homeowner applications are received throughout the year and must be approved prior to work commencing. 

Commercial applications must be submitted during a specific open submission period (as designated by the Trust) and are awarded the tax credit reservations based on a competitive ranking and rating process.    

Rehabilitation Tax Credits for Homeowners

Owners of certified historic structures (that are listed in the National Register of Historic Places, are individually-designated as a local landmark, or that are a contributing resource within the boundaries of a National Register or local historic district) who use the property or a portion of the property as either a primary or secondary residence are eligible to receive tax credits for qualified rehabilitation work.

Rehabilitation Tax Credits for Income-Producing Properties

Owners of certified historic structures (that are listed in the National Register of Historic Places, are individually-designated as a local landmark, a contributing resource within the boundaries of a National Register or local historic district, or are a contributing structure in a Certified Heritage Area) or owners of non-historic structures located in a Sustainable Community or a Maryland/Baltimore City Main Street Community that are income-producing (retail, offices, apartments, etc.) may be eligible to receive tax credits for qualified rehabilitation work.