Indirect Costs of Research

Indirect Costs of Research (ICR) are essentially operating expenses incurred in the conduct of research that are not effectively traceable to a particular research project, yet are real costs that must form part of the budget for a research project.

The minimum ICR rate for grants, contracts, and technical service agreements is generally 30% of direct costs but a different rate can be applied depending on a sponsor's own indirect cost policy (e.g., 15% for NACTRC - Investigator Initiated Clinical Trials).

This ICR Calculator is a great tool to estimate your overhead amount: