Research and Development Rebate Program

The Research and Development Rebate program is designed to promote research activities in Oklahoma by supporting job creation, attracting new business, and incentivizing companies already invested in Oklahoma to expand their research footprint within the state. During the 2025 regular session, the Oklahoma Legislature passed  SB 324 creating the Oklahoma Research and Development Rebate Fund and the Oklahoma Research and Development Program. The Oklahoma Research and Development Rebate Program was amended by SB 1530 in 2026 . Oklahoma Research and Development Program allows establishments that meet eligibility requirements to claim a 5% rebate for qualified research expenditures that occurred in Oklahoma. A rebate may increase by 2% for establishments partnered with an institution of higher education in Oklahoma. Although the program has been established, the legislature has not yet appropriated funds to the Research and Development Rebate Fund . Commerce is in the process of updating this webpage to reflect program updates associated with SB 1530. No awards will be given to 2025 R&D Applicants Application Since there was no appropriation this year (2026), no awards will be given to 2025 R&D Applicants. The Oklahoma department of Commerce will be accepting applications for the 2026 program year (most recent tax year) from November 1, until December 31, 2026. A link to the online application and any materials needed for the application will be posted to this webpage by November 1, 2026. Applications will be evaluated for completeness and eligibility. However, claims will  NOT  be processed until there is an appropriation to the Oklahoma Research and Development Rebate Fund.  If funds are appropriated for the 2026 program year ,  complete  applications meeting eligibility requirements will have their claims processed on a  first-come, first-served basis. Join the Research and Development Rebate Program Alerts mailing list for program updates. Program FAQs Coming Soon! Frequently asked questions about the program will be posted here as they are developed. Analysis and assistance at no cost Call us today at 800-588-5959 and we’ll get started on a cost/benefit analysis for your business. After your preliminary assessment, we can assist you with the application process. Disclaimer Although the program has been established, the legislature has not yet appropriated funds to the Research and Development Rebate Fund. Commerce will begin accepting applications on August 28, 2025. Applications will be evaluated for completeness and eligibility; however, claims will not be processed until there is an appropriation to the Oklahoma Research and Development Rebate Fund. There is NO guarantee that funds will be appropriated; however, if there is an appropriation, claims will be processed on a first come first serve basis. Your Research & Economic Analysis Services Team Let us know if you need more information or specific data for site selection or other economic services. Jon Chiappe Executive Director of CORE Alexis Carr Research Specialist Showing Slide 1 of 2 Keyword Search Linkedin Facebook Youtube Thank you for visiting the Oklahoma Department of Commerce. The news from Oklahoma Now (now.okcommerce.gov) can now be found on the new and improved Read our latest business news  here.