Arizona income tax and brackets 2026
Arizona taxes income at one flat rate of 2.5% in 2026. A single filer earning $75,000 in Arizona owes about $9,143 in federal and state income tax, an effective rate of 12.2%.
Income tax · 2026
See the brackets $9,143for the year
Effective rate 12.2% of income
Federal income tax$7,67083.9%
Arizona income tax$1,47316.1%
Taxable income
$58,900
Top federal rate
22%
Top Arizona rate
2.5%
Arizona tax brackets 2026
Arizona brackets · 2026
2.5%flat rate
One flat rate
Rate
2.5%
Taxable income
$58,900
Tax
$1,473
Arizona brackets, single
Arizona has not published 2026 standard deductions; these follow the federal adjustment its law requires.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.5%You | All taxable income | 2.5% of taxable income |
Arizona at a glance
- Income tax
- 2.5% flat
- Standard deduction
- $16,100
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- 5.6% (transaction privilege tax)
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4ArizonaArizona's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Arizona income tax questions
What are the Arizona tax brackets for 2026?
Arizona has one flat rate of 2.5% on taxable income, so every taxable dollar pays the same rate.
How much income tax do I pay on $75,000 in Arizona?
A single filer earning $75,000 owes about $7,670 in federal income tax and $1,473 in Arizona income tax for 2026, $9,143 in all. That is 12.2% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Arizona's brackets change?
Flat 2.5% since 2023. The standard deduction was reset to the federal OBBBA amounts by HB 4168 (signed June 13, 2026, retroactive to 2025) and is inflation-adjusted the same way as the federal one.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Arizona's own is $16,100 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Arizona Department of Revenue
- Arizona Revised Statutes 43-1041 (standard deduction: $15,750 / $23,625 / $31,500 base, adjusted the same way as the federal amount; charitable add-on from 2026)
- Arizona House summary of HB 4168 as signed (2026)
- Current Federal Tax Developments, Arizona HB 4168 signed June 13, 2026
- ADOR Form A-4 (2026): withholding percentage choices, 2.0% default
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
Nearby states
All statesYour taxes start with your books
BooksGPT sorts every transaction and hands your accountant reports that tie out.
Get started