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Ohio R&D Investment Tax Credit

Ohio R&D Investment Tax Credit

Funds Ohio manufacturers and innovators with tax credits to support qualifying innovation spending and build capacity.

Between cyclesOhio Department of TaxationUnited StatesEligible in Ohio
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About

The Ohio Research and Development Investment Tax Credit is a self-claimed, nonrefundable credit against the Commercial Activity Tax (CAT), administered by the Ohio Department of Taxation (ODT) under ORC §5751.51 and Ohio Admin. Code 5703-29-22. The credit equals 7% of the taxpayer's incremental qualified research expenses (QREs) — that is, QREs above the taxpayer's three-year rolling average — and…

What this grant funds

Nonrefundable Ohio Commercial Activity Tax credit equal to 7% of incremental qualified research expenses incurred within the state, self-claimed annually with no pre-approval required.

Key facts
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.—
Funding analytics

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Industries

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Eligibility criteria

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Last verified: 22 Jul 2026Source: tax.ohio.gov