Arizona Income Tax Guide for 2026
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 $16,100 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) | $16,100 |
| Standard Deduction (Married Filing Jointly) | $32,200 |
Additional Information
- Flat 2.5% rate for all income levels and filing statuses; Arizona Department of Revenue's 2026 Form 140ES booklet uses 2.5% for 2026 estimated tax
- 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)); 2026 federal amounts are $16,100 single / $32,200 married filing jointly
- For tax years beginning after December 31, 2025 the standard deduction may be increased by charitable contributions, capped at $1,000 single / $2,000 married filing jointly (A.R.S. 43-1041(I)(2))
Charts
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Sources
The 2026 figures for Arizona on this page were compiled from the following official government publications:
- Arizona Form 140ES, 2026 Individual Estimated Income Tax Payment Booklet (Arizona Department of Revenue)
- A.R.S. 43-1041 Optional standard deduction (Arizona State Legislature)
- Individual Income Tax Highlights (Arizona Department of Revenue)
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill (IRS newsroom)
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Start comparingLast updated: September 15, 2026
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