Tax Year 2026Updated July 21, 2026
Arizona Tax Calculator & Rates 2026
Arizona imposes a flat 2.50% state income tax - one of the lowest flat income tax rates in the country. Arizona taxable income starts from federal AGI, so OBBBA deductions for tips and overtime automatically reduce Arizona taxable income via the SB 1171 IRC conformity. Use the calculators below to estimate your Arizona tax liability for 2026.
State Income Tax
Flat 2.50%
Standard Deduction
$16,100 (single)
Arizona Income Tax 2026
Arizona applies a flat 2.50% to Arizona taxable income, which is computed as federal AGI plus or minus Arizona modifications. Arizona conforms to the 2026 federal standard deduction ($$16,100 single / $32,200 MFJ) via SB 1171. Arizona has no personal exemption.
Arizona Tax Calculators
Frequently Asked Questions
What is Arizona's income tax rate for 2026?
Arizona has a flat state income tax rate of 2.50% - one of the lowest flat income tax rates in the United States. The rate applies to Arizona taxable income, which starts from federal adjusted gross income (AGI) with Arizona-specific additions and subtractions. Arizona conforms to the federal standard deduction ($16,100 for single filers in 2026) via SB 1171.
How does Arizona withholding work - what is the supplemental rate?
Arizona uses an elective withholding system. Employees select their withholding percentage using Form A-4 (Arizona Withholding Percentage Election). Options are 0.5%, 1.0%, 1.5%, 1.8%, 2.5%, 3.0%, or 3.5% of gross wages. For supplemental wages (bonuses), employers may use the employee's elected A-4 rate or a default of 2.0%. There is no single mandatory Arizona supplemental withholding rate.