Arizona Tax Tables for 2026
The 2026 Arizona Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Arizona State Tax Calculator 2026.
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Arizona Tax Tables for 2026
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2026. Arizona applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.
Single – Flat Income Tax (2026)
A single flat tax rate applies to all taxable income for Single filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing jointly – Flat Income Tax (2026)
A single flat tax rate applies to all taxable income for Married filing jointly filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing separately – Flat Income Tax (2026)
A single flat tax rate applies to all taxable income for Married filing separately filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Head of household – Flat Income Tax (2026)
A single flat tax rate applies to all taxable income for Head of household filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Widowed – Flat Income Tax (2026)
A single flat tax rate applies to all taxable income for Widowed filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Arizona Standard Deduction(2026)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $15,750 |
| Married filing jointly | $31,500 |
| Married filing separately | $15,750 |
| Head of household | $23,625 |
| Widowed | $31,500 |
Recent Updates – Arizona State Tax
The following summarizes key legislative, administrative and procedural changes affecting the 2026/27 Arizona tax year and upcoming return filings. These updates reflect recent guidance from the Arizona Department of Revenue (ADOR), statutory adjustments, and updates to income tax credits, deductions and required schedules.
- Arizona Flat Income Tax Rate Remains at 2.5% – ADOR confirmed that Arizona continues its statewide flat individual income tax rate of 2.5% for 2026/27. No changes were made to the rate, and the structure for resident, part-year and nonresident filers remains unchanged.
- Updated Standard Deduction Amounts – Arizona increased its standard deduction for 2026/27 to align with inflation adjustments. These amounts flow through Forms 140, 140A, 140EZ, 140NR and 140PY. The charitable-contribution-based SD increase (0.33 multiplier) continues unchanged.
- Clarified Long-Term Capital Gain Subtraction Rules – ADOR reiterated that the 25% Arizona subtraction applies only to net long-term capital gains derived from Arizona sources. Updated worksheets and guidance appear in Schedule A for Forms 140 Schedule A, 140NR Schedule A(NR) and 140PY Schedule A(PY).
- Dependent & Family Income Tax Credit Tables Updated – For 2026/27, ADOR published revised dependent credit and family income tax credit tables. These updated figures affect Forms 140, 140A, 140EZ, 140NR and 140PY, as well as the embedded calculation worksheets in the calculators.
- Revised Instructions for Nonresident & Part-Year Allocation – ADOR issued new guidance clarifying allocation of income for nonresidents and part-year residents. Filers using Forms 140NR and 140PY must apply updated allocation rules for prorated exemptions, standard deductions and income sourced inside/outside Arizona.
- Credit Forms Updated with New Annual Limits – Several popular Arizona credits received updated contribution limits for 2026/27, including: ADOR confirmed carryforward rules remain unchanged at up to five years for applicable credits.
- Payment & Withholding Processing Updates – ADOR improved electronic payment workflows for Form 140ES vouchers and Form 140V payment submissions. The AZTaxes.gov platform was updated to reduce posting delays and improve extension-payment tracking.
- Enhanced Review of Residency & Filing Status Claims – ADOR announced increased compliance review for residency transitions and dependency claims, especially for filers moving in/out of Arizona. Forms 140NR, 140PY and residency-related worksheets may require additional documentation to confirm sourcing and support relationships.
All Arizona calculators have been updated to reflect the latest ADOR guidance, revised credit limits, adjusted standard deductions, and current administrative requirements for 2026/27.
Arizona Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Arizona updates:
Frequently Asked Questions
What documentation do I need to support a claim on Form 140PTC?
Taxpayers should maintain records verifying rent paid or property taxes assessed and paid. Homeowners must keep county property tax statements, while renters should obtain receipts or landlord statements itemizing rent amounts per month. Arizona may request verification during processing, especially when the credit claimed is high relative to income. Taxpayers who receive SSI or other benefits should also retain award letters proving eligibility. Additional explanation and examples for documentation appear on the reference page for AZ-140PTC.
Project next year’s take-home in Arizona?
Switch the year in the calculator; rates/thresholds update automatically.
Do charitable contributions affect Schedule A(NR) differently for nonresidents?
Charitable contributions reported on Schedule A(NR) are included as part of total itemized deductions before applying the Arizona nonresident ratio. This differs from resident forms such as the 140, where charitable contributions may also influence the standard deduction increase worksheet. Nonresidents do not receive the separate charitable increase because Form 140NR applies the ratio instead. Taxpayers wanting to compare outcomes between itemizing and taking the standard deduction can do so using the Arizona nonresident calculator at Form 140NR.
What if I live in Arizona but work in another state?
The work state may tax those wages. Claim a credit on your Arizona return where eligible. Model it in the full calculator.
Can taxpayers claim both the Arizona and federal foreign tax credits?
Yes, Arizona residents may claim both, but they must coordinate claims carefully. If a taxpayer takes a foreign tax deduction on their federal return instead of a federal credit, Arizona generally requires them to reverse that deduction before applying the Arizona credit. Likewise, if the foreign tax is refunded after filing, both federal and Arizona returns may require amendments. For step-by-step examples, see the guidance linked on the AZ-309 calculator page.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.