Get Commercial Activity Tax Credit Schedule

All CAT taxpayers must make an annual minimum tax payment (“AMT”) of $150. Any taxpayer with Receipts over $1 million must pay the AMT, as well as .

A gross receipts tax, like Ohio's CAT, is based on gross revenue. Ohio's CAT is imposed at a rate of 2.6 mills (0.26 percent) on business gross receipts in excess of $1 million.

Solely for purposes of tangible personal property tax and estate tax, the interest rate for calendar year 2023 is 2%. (Ohio Tax Commissioner Journal Entry No. 10/15/2022: Interest Rate Certification for Calendar Year 2023, 10/15/2022.)

The commercial activity tax (CAT) is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio.

The CAT is an annual tax imposed on the privilege of doing business in Ohio, measured by taxable gross receipts from most business activities. Most receipts generated in the ordinary course of business are subject to the CAT.

The CAT applies to all entities regardless of form, (e.g., sole proprietorships, partnerships, LLCs, and all types of corporations). A person with taxable gross receipts of more than $150,000 per calendar year is subject to this tax, which requires such person to register with this department as a taxpayer.

A gross receipts tax, like Ohio's CAT, is based on gross revenue. Ohio's CAT is imposed at a rate of 2.6 mills (0.26 percent) on business gross receipts in excess of $1 million.

The Ohio R&D Investment Tax Credit is a non-refundable tax credit which equals 7% of the amount of qualified expenses in excess of the taxpayer's average investment over the three preceding taxable years.