Arizona Income Tax Guide for 2025
Overview
Arizona has a flat income tax rate of 2.5%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $15,750 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 2.5% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 2.5% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,750 |
| Standard Deduction (Married Filing Jointly) | $31,500 |
Additional Information
- Flat 2.5% rate for all income levels and filing statuses for 2025
- 25% capital gains exclusion for assets held over 12 months
- Dependent credit: $100 for dependents under 17, $25 for others
- Standard deduction tracks the federal basic standard deduction (A.R.S. 43-1041(H)); the 2025 Arizona amounts are $15,750 single / $31,500 married filing jointly / $23,625 head of household
Charts
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Sources
The 2025 figures for Arizona on this page were compiled from the following official government publications:
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