US Tax Tools

Arizona Income Tax Rates 2025

Arizona has a flat income tax rate of 2.5% on all taxable income. The state transitioned from a progressive system to a flat tax in 2023, significantly simplifying its income tax structure.

Tax Type

Flat

Rate Range

2.5% flat

Brackets

1

Calculate your full tax picture

Arizona is only part of the equation — federal taxes apply too.

State Tax Ranking

#12 of 51 Low tax burden at $75,000 income

At $75,000 income (single filer), Arizona ranks #12 out of 51 states — where #1 is the lowest tax burden.

Best states to move to from Arizona →

Tax at Different Income Levels

Income State Tax Effective Rate Take-Home
$50,000 $1,250 2.50% $44,879
$75,000 $1,875 2.50% $65,176
$100,000 $2,500 2.50% $84,051
$150,000 $3,750 2.50% $121,183
$200,000 $5,000 2.50% $157,933

Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).

Tax Overview

This state uses a progressive income tax system with multiple brackets, similar to the federal system. Only the income within each bracket is taxed at that rate, so your effective state rate is lower than the top bracket. Tax planning strategies include maximizing pre-tax retirement contributions to reduce state-taxable income.

Tax Planning Tip

In a progressive-bracket state, pre-tax 401(k) and HSA contributions reduce your state tax bill along with federal tax. If you are near a bracket boundary, an additional contribution can drop you into a lower state bracket.

With a flat tax, your Arizona state income tax is simply 2.5% of your taxable income. Arizona's flat rate is one of the lowest among states that levy an income tax. The state conforms to many federal tax provisions, making it straightforward to calculate your state liability from your federal return. Arizona does not tax Social Security benefits. The state also has a transaction privilege tax (sales tax) averaging around 8.4% when combined with local rates, and property taxes that vary by county.

Property Tax & Cost of Living

Property Tax Rate
0.55%
$2,173/yr on $395,000 home
Cost of Living Index
102
2% above national average
Median Home Value
$395,000
Housing index: 104 (avg = 100)

Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.

Compare Arizona

Moving to or from Arizona

Moving to Arizona

Explore Arizona taxes

Frequently asked questions

What is Arizona's income tax rate in 2025?

Arizona has a flat income tax rate of 2.5% on all taxable income, regardless of how much you earn.

Does Arizona tax Social Security benefits?

Arizona does not tax Social Security benefits at the state level.

Calculate your Arizona tax →

Last updated May 1, 2026 Tax year 2025-26

Data sources: IRS (irs.gov), Social Security Administration

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

Read our methodology →