Arizona: tax incentives, credits and advisors
Arizona offers a small income tax credit for solar devices installed at a resident's home. It is capped per residence, so it matters far less than the federal rules for investors.
Facts checked 2026-10-26 against the official sources linked below.
State incentives
Renewable energy items we cover in depth; the full catalog by category follows.
Credit for solar energy devices
A resident who is not a dependent can claim a credit of 25% of the cost of a solar energy device installed at their Arizona residence. The credit is capped at $1,000 per year and $1,000 in total per residence, and unused credit carries forward for up to five years.
Sources: Arizona Revised Statutes ยง43-1083
Below are the major Arizona incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Arizona film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Credit for motion picture production costs | Credit | Motion picture production companies with production costs approved by the Arizona Commerce Authority | 15% of qualified production costs up to $10 million; 17.5% from $10 million to $35 million; higher tier above that | Not stated | Yes | Active | Arizona Department of Revenue, 2025 Form 334 Instructions; Arizona Commerce Authority, Film and Media Incentive Last verified 2026-10-26 |
Arizona research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Credit for increased research activities | Credit | Taxpayers with Arizona qualified research expenses over the base amount | 24% of allowable expenses up to $2.5 million, then $600,000 plus 15% of the excess | Not stated | Partly: businesses with fewer than 150 full-time employees can get up to 75% of the excess credit refunded with an Arizona Commerce Authority certificate | Active | Arizona Department of Revenue, 2025 Form 308 Instructions Last verified 2026-10-26 |
Arizona angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Angel investment (qualified small business capital investment) credit | Credit | Investors in small businesses certified by the Arizona Commerce Authority | 30% or 35% of the investment, claimed over three years; investments over $500,000 a year by an investor do not generate credits; ACA may authorize $2.5 million in credits each fiscal year | Not stated | Not stated | Extended from July 1, 2021 for 10 years | Arizona DOR, Tax Credits; Arizona Commerce Authority, Angel Investment Last verified 2026-10-26 |
Advisors located in Arizona
No advisors in our directory list a Arizona location yet. Browse all advisors, or list your firm.
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Common questions
How much is the Arizona solar credit?
25% of the cost of a solar energy device at your Arizona residence, capped at $1,000, with a five-year carryforward.
Can I claim the Arizona solar credit more than once?
Only once a year, and the total for the same residence across years may not exceed $1,000.
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