Arizona Income Tax 2026
Arizona has a flat 2.50% income tax for 2026. The standard deduction is $16,100 (single) / $32,200 (married filing jointly). Arizona uses a flat 2.5% individual income tax rate on all taxable income (fully phased in from 2023; lowest flat rate among states with an income tax). Standard deduction is tied to the FEDERAL standard deduction; per IRS 2026 inflation adjustments (incl. OBBBA): $16,100 single/MFS, $32,200 MFJ, $24,150 head of household. (The 2025 federal amounts were $15,750/$31,500/$23,625.) No local/city income taxes. Social Security benefits are fully exempt (subtracted from federal AGI). Up to $2,500 of US government, Arizona state/local government, and qualifying military/uniformed-services retirement pay is excludable; active-duty military pay and certain military retirement/survivor benefits are fully exempt. Personal/dependent exemptions were replaced by a $100-per-dependent tax credit. Taxpayers may itemize (largely conforming to federal itemized deductions) instead of taking the standard deduction. A charitable-contribution subtraction is available for those who take the standard deduction.
Arizona tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0+ | 2.50% |
Tax on common incomes in Arizona (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $98 | $17,983 |
| $25,000 | $223 | $21,975 |
| $30,000 | $348 | $25,938 |
| $35,000 | $473 | $29,830 |
| $40,000 | $598 | $33,723 |
| $45,000 | $723 | $37,615 |
| $50,000 | $848 | $41,508 |
| $55,000 | $973 | $45,400 |
| $60,000 | $1,098 | $49,293 |
| $65,000 | $1,223 | $53,185 |
2026 figures. Source: Arizona Department of Revenue + Tax Foundation. Not tax advice.