Arizona tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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Arizona research and development credit
Tax credit
For 2011–2030, 24% on the first $2.5 million of qualifying expenses and 15% above that, under the program calculation; refund may reach 75% of excess credit. [Arizona Commerce Authority research credit]
Check program requirements [Arizona Commerce Authority research credit]
Eligibility, claim steps and deadlines for Arizona research and development credit
- Who qualifies
- Businesses increasing qualifying Arizona research; those with fewer than 150 full-time employees may apply for a partial refund. [Arizona Commerce Authority research credit]
- What it’s worth
- For 2011–2030, 24% on the first $2.5 million of qualifying expenses and 15% above that, under the program calculation; refund may reach 75% of excess credit. [Arizona Commerce Authority research credit]
- How to claim
- Nonrefundable credit is administered by Revenue. Apply to the Commerce Authority for refund approval; the overview links its refund application but does not name a tax form. [Arizona Commerce Authority research credit]
- Deadlines and application windows
- The overview does not state a refund application window; check the linked refund program before filing. [Arizona Commerce Authority research credit]
Sources reviewed
Full details and sources for Arizona research and development credit