Arizona Standard Deduction
The Arizona standard deduction is a flat amount you can subtract from your gross income before Arizona income tax is calculated, instead of itemising individual deductions. This page shows the Arizona standard deduction for tax year 2025 by filing status, sourced directly from the Arizona Department of Revenue, and calculates your Arizona taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Arizona itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Arizona provides. Use this alongside the Arizona income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Arizona standard deduction for 2025 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of Arizona taxable income.
Arizona standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | Arizona Department of Revenue |
| Married filing jointly | $29,200.00 | Arizona Department of Revenue |
| Head of household | $21,900.00 | Arizona Department of Revenue |
| Married filing separately | $14,600.00 | Arizona Department of Revenue |
Arizona conforms to the federal standard deduction amounts under ARS §43-1041. For tax year 2024, the standard deduction is $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 for head of household. These amounts are adjusted annually in line with federal adjustments.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Arizona standard deduction: frequently asked questions
What is the Arizona standard deduction for 2025?
For tax year 2025, the Arizona standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the Arizona Department of Revenue. It is subtracted from your gross income to give your Arizona taxable income.
How does the Arizona standard deduction affect my tax?
The standard deduction lowers your Arizona taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of Arizona taxable income before any other adjustments.
Should I take the Arizona standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Arizona exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Arizona Department of Revenue.
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 2024, the amounts are $14,600 for single filers and married filing separately, $29,200 for married filing jointly, and $21,900 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 standard deduction (tax year 2025): Arizona Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.