Updated October 8, 2026. Quick answer: Arizona has one income tax rate, 2.5%, for all income levels and every filing status, according to the Department of Revenue’s 2025 Form 140 booklet. No 2026 booklet or 2026 standard deduction was available to read, so the 2026 line is pending; the 2025 standard deduction is $15,750 for a single filer and $31,500 for a married couple filing jointly.
The Arizona rate
| Taxable income | Rate |
|---|---|
| All taxable income, every filing status | 2.5% |
The 2025 booklet lists a “New Tax Rate of 2.5% for All Income Levels and Filing Status”. The line-by-line instructions say to “Multiply line 45 by 2.5% (.025) and enter the result”. The Department’s withholding page describes the top rate as “currently 2.5%”. The state has not published a 2026 document that this page could read, so the 2026 line is pending. This page states the newest published figure as that year’s figure and will not be read as a 2026 rate until the state says so.
The 2025 standard deduction
| Filing status | 2025 amount |
|---|---|
| Single | $15,750 |
| Married filing separately | $15,750 |
| Married filing jointly | $31,500 |
| Head of household | $23,625 |
The booklet introduces these amounts with “The 2025 Arizona standard deduction amounts are:” No 2026 amounts appear in a document read for this page.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Arizona taxable income. At the flat 2.5% the tax is $2,500 (computed). Taxable income is the figure after the standard deduction and other adjustments, not wages.
What this page does not say
The Arizona statute pages that were opened showed mixed versions of the rate section, so the rate here rests on the Department’s booklet and withholding page, not on the statute text. Nothing read states a 2026 standard deduction.
Common mistakes
- Looking for graduated brackets. Arizona’s booklet lists one rate for all income levels.
- Using the 2025 standard deduction on a 2026 return without checking the Department’s 2026 booklet.
- Applying the rate to gross income instead of Arizona taxable income.
Related: how Arizona taxes retirement income, whether Arizona taxes pensions, how Arizona taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Arizona Department of Revenue, 2025 Form 140 Resident Personal Income Tax Booklet: https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140Booklet.pdf
- Arizona Department of Revenue, Withholding Highlights: https://azdor.gov/forms/withholding-highlights
- Arizona Department of Revenue (where later updates appear; no figure on this page comes from it): https://azdor.gov/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.