The facility was set to open this year and would have brought together Vestas' existing two research centres in the city as well as employing another 66 people. The land was acquired for the building and, reportedly, preliminary construction work had started.
Employees were set to start moving in this year with a view to completing the centre in the summer.
The Marlborough facility was going to focus on the development and testing of generators and converters for next generation turbines.
The cancellation follows Vestas' announcement of a 2,335 job cuts across its operations and the threat to cut 1,600 more in the US if the PTC is not extended.
The company, which has well-publicised issues with overcapacity, is set to announce its new chairman at the company's AGM later this month. Last month, current chairman Bent Carlsen and deputy chairman Torsten Rasmussen announced they were standing down following a succession of bad results.
In all, Vestas has four manufacturing plants, all located in Colorado, and one R&D centre, in Houston, Texas. There are additional R&D offices in Colorado and Massachusetts.