State Incentive Programs

The following include State Incentive programs for doing business.

Additional Depreciation


Additional Depreciation accelerates depreciation schedules for prospective acquisitions of commercial personal property.

Angel Investment Tax Credit


The Angel Investment tax credit provides credits to investors who make capital investments in small businesses certified by the ACA.

Commercial / Industrial Solar Tax Credit


The Commercial / Industrial Solar Energy tax credit provides an Arizona income tax credit for the installation of solar energy devices in Arizona business facilities.

Computer Data Center Program


The Computer Data Center (CDC) Program provides Transaction Privilege Tax and Use Tax exemptions at the state, county and local levels, on qualifying purchases of CDC Equipment.

Job Training Grants


Job Training grants reimburse up to 75% of eligible training expenses for employers creating new jobs.

Qualified Facility Program


The Qualified Facility program offers a refundable income tax credit equal eligible companies making a Capital Investment to establish or expand a Qualified Facilities.

Quality Jobs Tax Credit


The Quality Jobs tax credit offers up to $9,000 of Arizona income or premium tax credits spread over a three-year period for each net new quality job.

Renewable Energy Tax Credit


The Renewable Energy tax credit provides tax credits to companies in renewable energy industries who are expanding or locating in Arizona.  
The program offers two benefits
  • Up to a 10% refundable income tax credit.
  • Up to a 75% reduction on real and personal property taxes.

Research & Development Tax Credit


The Research and Development tax credit provides an Arizona income tax credit for increased research and development activities conducted in this state.

Sales Tax Exemptions for Manufacturing


The Sales Tax Exemption for Machinery and Equipment is a sales tax exemption for various machinery or equipment.