Arizona Income Tax Calculator
Figure basis: Official Arizona Department of RevenueArizona income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Arizona state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Arizona state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Arizona Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Arizona applies a flat income tax rate of 2.5% to all taxable income. On a $60,000 salary (single filer) the state income tax is $1,106.25, an effective rate of 1.84%.
How Arizona income tax works
Arizona taxes all individual taxable income at a single flat rate of 2.5%, effective January 1, 2023 under Arizona Proposition 132 (2022), which codified the flat tax and constitutionally blocked any graduated income surtax. The rate is set in ARS §43-1011. Arizona taxable income is federal adjusted gross income minus Arizona-specific additions and subtractions, further reduced by the standard or itemized deduction. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
How Arizona settled on a single 2.5% rate
Arizona taxes every dollar of taxable income at one flat rate of 2.5%, among the lowest flat income tax rates in the country. That rate took effect on January 1, 2023, collapsing what had been a graduated schedule into a single tier under ARS 43-1011. It applies identically to a part-time worker and a top earner, and to every filing status.
The politics behind the number matter for anyone planning ahead. Voters approved Proposition 132 in 2022, which requires any future tax increase to clear a 60% legislative supermajority. That measure also effectively ended the Proposition 208 education surtax, a proposed 3.5% add-on above $250,000 (single) that the courts had already blocked. The result is that the 2.5% flat rate is unusually well insulated against change, which is part of what draws higher earners weighing a move to the state.
Where people slip is the base, not the rate. Arizona starts from federal adjusted gross income, then applies state-specific additions and subtractions before the standard or itemized deduction. Arizona conforms to the federal standard deduction, so for 2025 that is $15,750 (single), $31,500 (married filing jointly), and $23,625 (head of household). Because the 2.5% applies to Arizona taxable income after that deduction, your effective rate on total pay works out lower still.
Arizona income tax: frequently asked questions
How much is the Arizona income tax on a $60,000 salary?
A single filer earning $60,000 a year in Arizona has a taxable income of $44,250.00 after the standard deduction. The computed state income tax is $1,106.25, an effective rate of 1.84%. Enter your own income above for an exact figure.
What is the Arizona state income tax rate?
Arizona applies a flat income tax rate of 2.5% to all taxable income, regardless of income level or filing status.
What filing statuses does Arizona income tax apply to?
Arizona income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Arizona's income tax rate?
Arizona taxes all individual taxable income at a flat rate of 2.5%, effective January 1, 2023. This rate applies to all filing statuses and all income levels. It is set in ARS §43-1011 and was locked in place by Arizona Proposition 132, approved by voters in November 2022.
Did Proposition 208 change Arizona income taxes?
Proposition 208 (2020) proposed adding a 3.5% surtax on high incomes (above $250,000 for single filers and $500,000 for joint filers) to fund education. Courts blocked implementation pending challenges, and Arizona voters subsequently passed Proposition 132 in 2022, which requires any future income tax increase to be approved by a 60% legislative supermajority, effectively preventing the Prop 208 surtax. The current flat rate of 2.5% reflects the consolidated rate that replaced the previous graduated schedule.
Does Arizona have a standard deduction?
Yes. Arizona conforms to the federal standard deduction amounts under ARS §43-1041. For 2025, the amounts are $15,750 for single filers and married filing separately, $31,500 for married filing jointly, and $23,625 for head of household. Taxpayers may alternatively itemize Arizona deductions if that results in a lower tax.
What other major taxes does Arizona impose?
Arizona levies a statewide transaction privilege tax (TPT, equivalent to a sales tax) at 5.6% on most retail sales. Cities and counties add local rates, bringing typical combined rates to 8-10%. Arizona also has a corporate income tax (4.9% flat rate) and various excise taxes on fuel, tobacco, and alcohol.
Official sources
- Arizona income tax rates (tax year 2025): Arizona Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.