Every Arizona income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 2.5% | $0 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Arizona taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Arizona tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,250 | 2.5% | 2.5% |
| $75,000 | $1,875 | 2.5% | 2.5% |
| $100,000 | $2,500 | 2.5% | 2.5% |
| $150,000 | $3,750 | 2.5% | 2.5% |
Figure B How the $100,000 tax is built — slice by slice
$100,000 at 2.5% = $2,500. Effective rate 2.5% — one flat slice, so the effective rate is the marginal rate.
Conformity unresolved at the time of the Tax Foundation 2026 table: TF prints a single standard deduction of $8,350 based on Arizona's pre-OBBBA Internal Revenue Code conformity and warns the state may legislate; conformity bills (including measures to couple Arizona's deduction to post-OBBBA federal amounts and to adopt the federal tips/overtime/senior subtractions) were contested in the 2026 legislative session, with at least one package vetoed. Verify the final amount with the Arizona Department of Revenue. Source: Tax Foundation 2026 (Arizona footnote); Arizona Legislature, 2026 session. The flat individual income tax rate is unchanged at 2.50% for 2026, and the dependent credit remains $100 (under 17) / $25 (17+). Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Arizona.
Arizona taxes all individual income at one flat rate of 2.50%, with no brackets to climb. The calculation starts from federal adjusted gross income, applies Arizona's own additions and subtractions, then the standard deduction, and the 2.50% rate applies to what remains. Because the rate is flat, your marginal and average state rates converge quickly once deductions are used up — there is no benefit to keeping income just under a bracket threshold, because there are no thresholds.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026
Arizona does not tax Social Security benefits: any federally taxed Social Security is subtracted in full on the Arizona return under A.R.S. § 43-1022, with no income cap or phase-out, and Tier 1 Railroad Retirement gets the same treatment. Military retirement pay is also fully exempt. Retirees from federal or Arizona public employment can subtract up to $2,500 of pension income. Instead of a dependent exemption, Arizona gives a dependent tax credit of $100 for each dependent under age 17 and $25 for each dependent age 17 or older.
Source: Arizona Revised Statutes § 43-1022; Arizona Department of Revenue, Form 140 instructions; Tax Foundation 2026
Tax Foundation's 2026 table prints an Arizona standard deduction of $8,350 for single filers, but that figure rests on a pre-OBBBA reading of Arizona's Internal Revenue Code conformity — Arizona has historically set its standard deduction by reference to the federal amounts, and the 2025 federal One Big Beautiful Bill Act changed the federal deduction structure. Tax Foundation itself warns the state may legislate on conformity, and competing conformity bills moved through the Arizona Legislature in 2026. Treat the $8,350 figure as provisional until the Arizona Department of Revenue publishes its final 2026 Form 140 amounts.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026 (Arizona footnote); Arizona Legislature conformity bills, 2026 session
A single flat rate of 2.50% on Arizona taxable income, for every filer and every income level. It is the lowest flat individual income tax rate of any state that has one.
No. Arizona fully exempts Social Security: whatever portion is taxed on your federal return is subtracted back out on your Arizona return under A.R.S. § 43-1022, with no cap and no phase-out. Military retirement pay is fully exempt too.
Tax Foundation's 2026 table lists $8,350 for single filers, but flags that the figure is based on Arizona's conformity to the Internal Revenue Code as it stood before the federal One Big Beautiful Bill Act, and that Arizona may legislate a different amount. Check the Arizona Department of Revenue's 2026 Form 140 instructions for the final figure before filing.
On $75,000 of wages as a single filer, this page estimates Arizona state tax of $1,666, alongside federal income tax of $7,670 and FICA of $5,738 — total tax $15,074, leaving take-home pay of $59,926. The flat 2.50% rate keeps the state share small compared with most states.
Yes — a dependent tax credit rather than an exemption: $100 for each dependent under age 17 and $25 for each dependent age 17 or older, subtracted directly from the tax you owe.
Mostly yes, at the flat 2.50% rate. Private pensions, 401(k) distributions and traditional IRA withdrawals are taxable, with two exceptions: military retirement pay is fully exempt, and up to $2,500 of federal or Arizona public-employee pension income can be subtracted.
Arizona income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $8,350 standard deduction, worked examples and a find-your-bracket tool.
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Every Arizona income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Arizona (single filer, 2026), the slice-by-slice tax is $2,500.00 — the top slice is taxed at 2.5%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $8,350 standard deduction comes off first, which is what the companion income calculator works through.
Arizona taxes taxable income at a flat 2.5%. The standard deduction is $8,350.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
A single flat rate of 2.50% on Arizona taxable income, for every filer and every income level. It is the lowest flat individual income tax rate of any state that has one.
No. Arizona fully exempts Social Security: whatever portion is taxed on your federal return is subtracted back out on your Arizona return under A.R.S. § 43-1022, with no cap and no phase-out. Military retirement pay is fully exempt too.
Tax Foundation's 2026 table lists $8,350 for single filers, but flags that the figure is based on Arizona's conformity to the Internal Revenue Code as it stood before the federal One Big Beautiful Bill Act, and that Arizona may legislate a different amount. Check the Arizona Department of Revenue's 2026 Form 140 instructions for the final figure before filing.
On $75,000 of wages as a single filer, this page estimates Arizona state tax of $1,666, alongside federal income tax of $7,670 and FICA of $5,738 — total tax $15,074, leaving take-home pay of $59,926. The flat 2.50% rate keeps the state share small compared with most states.
Yes — a dependent tax credit rather than an exemption: $100 for each dependent under age 17 and $25 for each dependent age 17 or older, subtracted directly from the tax you owe.
Mostly yes, at the flat 2.50% rate. Private pensions, 401(k) distributions and traditional IRA withdrawals are taxable, with two exceptions: military retirement pay is fully exempt, and up to $2,500 of federal or Arizona public-employee pension income can be subtracted.
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