Filing and paying Arizona income tax
- Return
- Form 140 (or the shorter 140A or 140EZ in simple cases), due April 15; the extended due date is October 15. Single filers must file once gross income passes $15,750 for 2025.
- Withholding
- You choose a flat withholding percentage on Form A-4, from 0.5% to 3.5% of pay. Without one, employers withhold 2.0%.
- Estimated payments
- Required only if your Arizona gross income was over $75,000 ($150,000 joint) in 2025 and will be again in 2026. Due April 15, June 15, and September 15, 2026, and January 15, 2027.
To see how Arizona sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Arizona Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Arizona |
|---|---|---|---|
| Arizona (here) | $2,098 | $15,268 | — |
| California | $5,055 | $18,225 | +$2,957 |
| Nevada | $0 | $13,170 | -$2,098 |
| Utah | $4,450 | $17,620 | +$2,353 |
| New Mexico | $3,569 | $16,739 | +$1,472 |
| Colorado | $3,692 | $16,862 | +$1,594 |
A negative "vs." figure means that state collects less total income tax than Arizona. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Arizona state income tax rate for 2026?
Arizona has a flat 2.5% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income after the standard deduction. Federal rates (10%–37%) layer on top.
How much income tax will I pay in Arizona on a $100,000 salary?
For a single filer earning $100,000 in Arizona in 2026, expect approximately $13,170 in federal income tax and $2,098 in Arizona state income tax — for a total income tax of about $15,268, an effective rate of 15.3%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
Does Arizona tax tips and overtime?
Not the part you deduct federally. From 2025 returns, Arizona lets you subtract the same qualified tips and overtime you deducted on your federal return, along with the federal deduction for people 65 and older.
What is the Arizona standard deduction?
$15,750 for single filers, $23,625 for heads of household, and $31,500 for joint returns for 2025. It is indexed like the federal deduction, which is $16,100 single for 2026.
How do Arizona tax credit donations work?
A donation to a qualifying charity, foster care organization, or school tuition organization reduces your Arizona tax dollar for dollar, up to each credit's limit. For 2025 that is $495, $618, and $769 respectively for a single filer, about double for a joint return.
Does Arizona tax Social Security or military retirement?
No. Both are excluded from Arizona income, as is interest on U.S. government bonds.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.