Arizona income tax rates for 2026
A flat 2.5% of Arizona taxable income. The calculation starts from federal adjusted gross income with Arizona adjustments.
| Rate | Taxable income |
|---|---|
| 2.5% | All taxable income |
Deductions, exemptions and credits
Before the rates apply, Arizona allows a standard deduction of $16,100 (single) or $32,200 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Arizona
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $16,100 (standard deduction) = $58,900.00
Brackets: 2.5% × $58,900.00 = $1,472.50
Arizona income tax = $1,472.50 — an effective rate of 1.96% and a marginal rate of 2.5%.
Arizona income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $348 | 1.16% | $0 | 0% |
| $50,000 | $848 | 1.7% | $445 | 0.89% |
| $75,000 | $1,473 | 1.96% | $1,070 | 1.43% |
| $100,000 | $2,098 | 2.1% | $1,695 | 1.7% |
| $150,000 | $3,348 | 2.23% | $2,945 | 1.96% |
| $250,000 | $5,848 | 2.34% | $5,445 | 2.18% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Arizona compared with nearby states
At $75,000 (single), Arizona ranks 41 of 51 for state income tax, where 1 is the highest. Nevada does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Arizona | $1,473 | 1.96% | 2.5% |
| California | $2,665 | 3.55% | 13.3% |
| Nevada | $0 | 0% | none |
| Utah | $3,110 | 4.15% | 4.45% |
| New Mexico | $2,359 | 3.15% | 5.9% |
| Colorado | $2,592 | 3.46% | 4.4% |
More about taxes in Arizona
- Arizona has taxed income at a single 2.5% rate since 2023 — tied with North Dakota for the lowest top rate among states that tax wages.
Arizona’s 2026 standard deduction is shown at the federal amount ($16,100 single) because A.R.S. §43-1041 indexes it the same way as the federal deduction; the Arizona Department of Revenue had not published the 2026 figure when we checked.
Frequently asked questions
What is the Arizona income tax rate for 2026?
A flat 2.5% of Arizona taxable income. A single filer with $75,000 of income pays an effective 1.96% after deductions.
How much Arizona income tax do I pay on $75,000?
About $1,473 for a single filer — 1.96% of income — after $16,100 of standard deduction. A married couple with $150,000 owes about $2,945.
What deductions does Arizona allow?
Arizona allows a standard deduction of $16,100 (single) or $32,200 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Arizona's income tax higher than its neighbors'?
At $75,000 (single), Arizona ranks 41 of 51 for state income tax, where 1 is the highest. Among nearby states, Nevada is lowest at $0 and Utah is highest at $3,110.
Estimates only — not tax advice. Arizona figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026); A.R.S. §43-1041 (standard deduction). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.