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Ohio R&D Investment Tax Credit

Offers Ohio innovation tax credits encouraging small businesses to hire technical talent.

Ohio Department of TaxationOhioTax credit

Ohio's R&D Investment Tax Credit is administered by the Ohio Department of Taxation under R.C. 5751.51. It is a nonrefundable credit against the Commercial Activity Tax, self-claimed on the return, for companies with qualifying research expenses incurred in Ohio. The route is statutory rather than competitive and carries a seven-year carryforward.

The credit equals 7% of incremental qualified res…

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

Last verified: 11 May 2026Source: tax.ohio.gov