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Ohio R&D Investment Tax Credit (CAT)

Ohio R&D Investment Tax Credit (CAT)

Offers Ohio businesses a tax credit against state tax liability for in-state innovation spending beyond prior average levels.

Between cyclesOhio Department of TaxationUnited States
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About

Ohio's Research and Development Investment Tax Credit, codified at Ohio Revised Code §5751.51 and administered by the Ohio Department of Taxation under Ohio Admin. Code 5703-29-22, provides a nonrefundable credit equal to 7% of incremental qualified research expenses (QREs) above the taxpayer's three-year rolling average. The credit is applied against Commercial Activity Tax (CAT) liability, not i…

What this grant funds

Funds incremental qualified research and development expenses incurred in Ohio, offsetting Commercial Activity Tax liability for businesses conducting in-state R&D activities.

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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Eligibility criteria

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