Updated October 5, 2026. Quick answer: No. Arizona has no gift tax for a gift made in 2026. The Department of Revenue’s Publication 900 says “Arizona does not impose an inheritance or gift tax”. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Arizona promissory note.
Arizona gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | The Department of Revenue states that Arizona does not impose an inheritance or gift tax |
| State estate or inheritance tax | None: the estate tax provisions were repealed (Laws 2006, Ch. 262, section 3) |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | Arizona Department of Revenue; Arizona Joint Legislative Budget Committee (azleg.gov); IRS Revenue Procedure 2025-32 |
What the Arizona documents say
The same publication says the Legislature “repealed the Arizona estate tax provisions (Laws 2006, Ch. 262, § 3)”. A history of Arizona tax law changes published on the Legislature’s website adds that Laws 1937, Chapter 27 “repealed the Arizona Inheritance Tax and authorized the Arizona Estate Tax” in its place, long before the estate tax too was repealed.
What applies to a gift from an Arizona resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and Arizona adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how Arizona taxes 401(k) and IRA withdrawals covers a gift of retirement money.
What the documents do not say
- The Department’s publication is dated 2006 and is the only Department statement read on the gift tax; the Legislature’s tax-law history is a 2008 document. No newer Department statement was found.
Common mistakes
- Assuming an old Arizona estate tax form is needed; the Department’s publication says the estate tax provisions were repealed.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, Arizona estate tax, and Arizona probate cost.
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Answer againSources
- Estate Tax (Publication 900, revised September 2006): https://azdor.gov/sites/default/files/2023-03/PUBLICATION_2006_900.pdf
- Historical Tax Law Changes: Estate Tax: https://azleg.gov/jlbc/08taxbook/estatetax.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.