US State Tax Profile · 2026

AZ Arizona Tax Rates

Flat 2.5% income tax — one of the lowest in the US. Compare income, corporate, and sales tax rates for Arizona against federal rates and other US states.

Income Tax
2.5%
flat rate
Corporate Tax
4.9%
state rate
Sales Tax (State)
5.6%
before local additions
Combined Sales Tax
8.37%
avg incl. local taxes
Capital Gains
2.5%
state rate
Federal Corp Rate
21%
applies in all states

Arizona vs Federal Tax Comparison

Tax TypeAZ State RateFederal RateNotes
Personal Income Tax 2.5% flat Federal: 10–37% Combined fed+state applies
Corporate Income Tax 4.9% Federal: 21% 4.9% flat rate (reduced 2023)
State Sales Tax 5.6% No federal sales tax Combined avg: 8.37%
Capital Gains Tax 2.5% Federal: 0–20% Same as income tax

About Arizona Taxes

Key characteristics

Flat 2.5% income tax — one of the lowest in the US.

Arizona levies income tax at rates from 2.5% flat. The flat rate structure means all taxpayers pay the same percentage, providing simplicity and predictability.

Corporate activity in Arizona faces a 4.9% state corporate tax rate. 4.9% flat rate (reduced 2023). Combined with the 21% federal corporate rate, businesses should plan accordingly.

Calculate Your Net Salary in Arizona

See federal + AZ state tax deductions, Social Security, Medicare, and take-home pay

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Frequently Asked Questions — Arizona Taxes

What is Arizona's state income tax rate?

Arizona uses a flat 2.5% income tax rate — meaning all taxable income is taxed at the same rate regardless of earnings level. This simplifies filing and is generally favorable for higher earners compared to progressive bracket states.

What is the corporate income tax rate in Arizona?

Arizona imposes a corporate income tax at 4.9%. 4.9% flat rate (reduced 2023). Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in Arizona?

Arizona has a state sales tax of 5.6%. When local city and county taxes are included, the average combined rate reaches 8.37%. Rates vary by locality so check the specific municipality for accurate figures.

How does Arizona compare to neighboring states for taxes?

Arizona's overall tax burden ranks favorably among US states. The state levies income tax at up to 2.5%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in Arizona.

Are there any special tax incentives or exemptions in Arizona?

Arizona offers notable tax characteristics: Flat 2.5% income tax — one of the lowest in the US. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to Arizona.

Cost of Living in Arizona

Tax rates are only part of the picture — explore city-level cost of living data:

Phoenix Tucson Scottsdale

Compare Other US States

Explore state tax profiles across the US:

All 50 States Overview California Texas Florida New York Washington
Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.