Arizona income tax at a glance
Arizona taxes all income at a flat 2.5%. HB 4168 (2026) re-conformed Arizona to the federal standard deduction for 2026. A $100 credit is allowed for each dependent under 17 ($25 for older dependents), phasing out above $200,000 of income ($400,000 joint).
| Tax structure | Flat 2.5% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $16,100 / $32,200 |
| Tax on $75,000 (single) | $1,473 (1.96%) |
| Rank at $75,000 | 41st highest of 42 |
| Local income taxes | None |
| State sales tax | 5.6% |
How Arizona calculates your income tax
Arizona starts from your federal adjusted gross income (AGI). The standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly ($24,150 head of household). You also get a credit of $100 per dependent.
Taxable income × 2.5% − credits = Arizona income tax
Arizona income tax rate (2026)
Arizona applies a single 2.5% rate to all taxable income for every filing status. There are no brackets to climb: each extra $1,000 of taxable income adds $25 of state tax.
Arizona standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $16,100 | — | $100 credit |
| Married filing jointly | $32,200 | — | $100 credit |
| Head of household | $24,150 | — | $100 credit |
Amounts before any income-based phase-outs.
Arizona income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | AZ tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $848 | 1.70% | $3,820 | $3,825 | $41,508 | $3,459 |
| $50,000 | Married jointly | $445 | 0.89% | $1,780 | $3,825 | $43,950 | $3,663 |
| $75,000 | Single | $1,473 | 1.96% | $7,670 | $5,738 | $60,120 | $5,010 |
| $75,000 | Married jointly | $1,070 | 1.43% | $4,640 | $5,738 | $63,553 | $5,296 |
| $100,000 | Single | $2,098 | 2.10% | $13,170 | $7,650 | $77,083 | $6,424 |
| $100,000 | Married jointly | $1,695 | 1.70% | $7,640 | $7,650 | $83,015 | $6,918 |
Step by step: $75,000 single filer in Arizona
- Gross wages: $75,000
- Standard deduction: −$16,100
- Arizona taxable income: $58,900
- 2.5% on $58,900 = $1,472.50
- Arizona income tax: $1,473 — 1.96% of gross pay, with a marginal state rate of 2.5%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $14,880 and take-home pay is about $60,120 ($2,312 every two weeks).
Local income taxes in Arizona
No local income taxes.
Sales tax and other Arizona taxes
The Arizona state sales tax rate is 5.6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,680 in state sales tax alone.
Compare Arizona with neighboring states
State income tax on $75,000 of wages for a single filer in Arizona and its neighbors. Moving to Nevada would cut state income tax on this salary by about $1,473 a year, while Utah would cost about $1,637 more.
| State | Type | Top rate | Tax on $75k | vs AZ |
|---|---|---|---|---|
| Arizona | Flat | 2.5% | $1,473 | — |
| California | Graduated | 13.3% | $2,775 | +$1,302 |
| Nevada | No income tax | — | $0 | −$1,473 |
| Utah | Flat | 4.45% | $3,110 | +$1,637 |
| New Mexico | Graduated | 5.9% | $2,359 | +$887 |
| Colorado | Flat | 4.4% | $2,592 | +$1,119 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your Arizona income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Arizona tax by about $250 on top of the federal savings.
- Claim state credits. Check the Arizona return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Arizona tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Arizona income tax FAQ
What is the Arizona state income tax rate?
Arizona has a flat 2.5% rate for 2026. A single filer earning $75,000 pays an effective rate of about 1.96%.
How much Arizona income tax do I pay on $75,000?
About $1,473 for a single filer and $1,070 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $60,120 a year.
What is the Arizona standard deduction?
The standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly ($24,150 head of household). You also get a credit of $100 per dependent.
Does Arizona have local income taxes?
No local income taxes.
Is Arizona a high-tax state?
On a $75,000 salary Arizona ranks 41 of the 42 jurisdictions that tax wages (1 = highest), among the lowest. Among its neighbors, Nevada is cheapest at $0.