Arizona Commerce Authority logo
Arizona R&D Refundable Tax Credit

Arizona R&D Refundable Tax Credit

Provides Arizona innovators with refundable innovation tax credits to improve cash flow during product development.

Between cyclesArizona Commerce AuthorityUnited StatesEligible in Arizona

Arizona's R&D Refundable Tax Credit is a distinct, application-based program administered by the Arizona Commerce Authority (ACA) under A.R.S. §41-1507, layered on top of the standard nonrefundable R&D income tax credit administered by the Arizona Department of Revenue under A.R.S. §43-1168 (corporations) and §43-1074.01 (individuals). The nonrefundable credit, in effect since 1992, is calculated …

Arizona program allowing companies with fewer than 150 employees to recover up to 75% of unused state R&D tax credit as a cash refund, administered by the Arizona Commerce Authority.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

Sign up free to see the funding breakdown

Sign up free to see the industries in scope

Sign up free to see the full eligibility

Sign up free to see how to apply

Last verified: 22 Jul 2026Source: www.azcommerce.com