The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax = 2.5% x Arizona taxable income
- Standard deduction: $15,750 single or separate, $23,625 head of household, $31,500 joint (ARS 43-1041)
- Arizona income tax = tax from the rate schedule
How it works
Tax year: 2026 rates and brackets; 2025 standard deduction and exemption amounts, the latest the state has published.
Arizona taxes income at a flat 2.5%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Arizona taxes all taxable income at a flat 2.5 percent. The standard deduction applied is the amount written into ARS 43-1041: $15,750 single or married filing separately, $23,625 head of household and $31,500 married filing jointly. The Department of Revenue adjusts it for inflation each year in the same way as the federal amount.
For 2025 the standard deduction also rises by 34 percent of charitable contributions; from 2026 it rises by charitable contributions up to $1,000 ($2,000 joint). Arizona also has a dependent tax credit (ARS 43-1073.01). Neither is applied here.
Local taxes: Arizona cities do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Arizona income tax rate for 2026?
Arizona taxes income at a flat 2.5% for 2026. Tax = 2.5% x Arizona taxable income.
What is the Arizona standard deduction?
Single: $15,750; Married filing jointly or surviving spouse: $31,500; Head of household: $23,625; Married filing separately: $15,750 (2025, at low income).
Are there local income taxes in Arizona?
Arizona cities do not levy a local income tax.
Sources
- Arizona Revised Statutes 43-1011 (rate of 2.5% of taxable income)
- Arizona Revised Statutes 43-1041, optional standard deduction
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