State income tax · Arizona
Arizona income tax rates
Arizona's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 2.5%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2.5% |
Notes
Arizona taxes all taxable income at one flat rate for every filing status; the 2021 session law that created the flat rate sets it with no end year.
Sources
We read each source on the date shown and quote the line we relied on.
- Laws 2021, Chapter 412 (SB 1828), Sec. 15 amending A.R.S. 43-1011 (external site)
PARAGRAPH 2, THE TAX IS 2.5% OF TAXABLE INCOME.
- 2025 Arizona Form 140 Resident Personal Income Tax Return Instructions (external site)
Multiply line 45 by 2.5% (.025) and enter the result.
- A.R.S. 43-1011 (Taxes and tax rates), online text (external site)
43-1011 - Taxes and tax rates