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Arizona R&D Refundable Tax Credit

Supports Arizona refundable innovation credits that improve startup cash flow and experimentation.

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The Arizona R&D Refundable Tax Credit is Arizona's research incentive for companies with qualified research expenses in the state, with the refundable piece administered through the Arizona Commerce Authority. The underlying credit follows the state's R&D rules, while the refund route is reserved for smaller companies.

The credit is 24% of the first $2.5 million of qualifying expenses and 15% abo…

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 11 May 2026Source: www.azcommerce.com