Arizona income tax rate 2026
OfficialArizona rates, brackets and the tax on common salaries.
- Rate
- 2.5%
- Tax on $75,000
- $1,473
- 2% effective
- Tax on $100,000
- $2,098
- 2.1% effective
- Rank among taxing states
- #41 of 42
- by tax taken on $75,000, 1 takes the most
What is the Arizona income tax rate in 2026?
Arizona taxes wages at a flat 2.5% in 2026. On a $75,000 salary, Arizona income tax is $1,473, an effective rate of 1.96%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Arizona income tax brackets for 2026
Arizona has one flat rate of 2.5% for every filer, so there are no brackets: the same rate applies to every dollar of taxable income. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2.5% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2.5% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 2.5% |
How much Arizona income tax do you pay on $100,000?
On $100,000 of wages, Arizona income tax is $2,098 in 2026, an effective rate of 2.1%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Arizona standard deduction in 2026?
The Arizona standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly in 2026.
- Standard deduction, single
- $16,100
- Married filing jointly
- $32,200
- Personal credit
- None
How did Arizona income tax change in 2026, and what changes in 2027?
Arizona kept its rate at 2.5% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 2.5% | 2.5% | $15,750 | official |
| 2026 | flat | 2.5% | 2.5% | $16,100 | official |
How does Arizona income tax compare with other states?
On $75,000, Arizona income tax ranks #41 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Arizona income tax withheld from a paycheck?
Employers withhold Arizona income tax from each paycheck, using the Form A-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $57.69 a paycheck. Arizona employers withhold about $27 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers withhold the percentage of gross taxable wages the employee picks on Form A-4, from 0.5% to 3.5% (2.0% when no form is given). Paychecks here use the 2.0% default.
Questions people ask
How much Arizona tax is withheld from a bonus?
No separate flat rate: bonuses are withheld at the same percentage the employee chose on Form A-4 (0.5% to 3.5%, or 2.0% if no form is on file).
Does Arizona tax overtime and tips?
Not the deductible part. Arizona follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. Arizona subtracts the same qualified tips and overtime deducted on the federal return, from 2025.
Do 401(k) contributions lower Arizona income tax?
Yes. Traditional 401(k) contributions lower Arizona taxable wages, as they do for federal income tax.