Arizona Income Tax Calculator - Estimate Arizona state income tax from federal AGI using the flat 2.5% rate.

The Arizona income tax calculator estimates the state income tax on your Arizona return from your federal adjusted gross income. Arizona charges a single flat individual income tax rate of 2.5%, so the main work is finding your Arizona taxable income rather than climbing through brackets. That makes the estimate predictable: once you know your deductions, the state tax is 2.5% of the remainder.

• • Year-end planning: See what a raise or a new deduction does to your Arizona liability before you file Form 140.
• • Comparing filing options: Check how married filing jointly versus separately changes the standard deduction and the tax.
• • Validating withholding: Compare the annual state tax here against the Arizona withholding taken from your paychecks during the year.

Arizona builds its taxable income from your federal AGI, then subtracts Arizona additions and subtractions and the Arizona standard or itemized deduction. The federal AGI is the bridge between the two returns, which is why this calculator starts there. If you need to find that starting number first, the AGI calculator walks through how federal AGI is built.

Because Arizona has no progressive brackets for individuals and no local income tax, the state piece of your return is simpler than in many states. The flat 2.5% rate is set in statute and applies the same to every dollar of Arizona taxable income.

The calculator turns your federal AGI into Arizona taxable income, picks the larger of your standard or itemized deduction, subtracts any Arizona subtractions, and multiplies the result by 2.5%.

• Federal AGI: Your federal adjusted gross income, carried from your federal return as the starting point for Arizona taxable income.
• Deduction used: The Arizona standard deduction, or your itemized deductions if they exceed the standard amount for your filing status and tax year.
• Other Arizona subtractions: Amounts Arizona lets you remove from AGI, such as a portion of Social Security benefits, military pay, and U.S. obligation interest.
• Arizona tax: 2.5% of the positive Arizona taxable income after the deduction and subtractions.

Arizona's flat 2.5% rate is confirmed by the Arizona Department of Revenue, which administers the individual income tax and Form 140. The same rate applies whether your taxable income is $10,000 or $1,000,000.

The standard deduction is indexed for inflation each year, so the 2024, 2025, and 2026 figures differ slightly. Married couples filing jointly receive twice the single or head-of-household amount. If you want to see how the federal side is taxed before this state layer, the federal income tax calculator applies the federal brackets to the same AGI.

According to Arizona Department of Revenue, Arizona imposes a single flat 2.5% individual income tax rate and administers it through Form 140.

According to IRS Publication 17, Adjusted gross income (AGI) is the federally defined starting point that states such as Arizona build taxable income from.

A few terms decide almost everything about your Arizona result.

The per-paycheck version and the annual return are two views of the same 2.5% rate. The Arizona paycheck calculator shows the withholding taken from each check, while this tool shows the total annual liability on the return.

Arizona allows a partial subtraction for Social Security benefits, which matters for retirees whose only income is Social Security. Entering that subtraction is what keeps the estimate honest for that group.

You only need the numbers already on your federal return and a sense of your deductions.

1. 1 Pick the tax year: Choose 2024, 2025, or 2026 so the correct indexed standard deduction is applied.
2. 2 Choose your filing status: Select the status that matches your Arizona return; it sets the standard deduction amount.
3. 3 Enter federal AGI: Type your federal adjusted gross income from your federal Form 1040.
4. 4 Add subtractions and itemized deductions: Enter any Arizona subtractions and your itemized deductions if they exceed the standard amount.

A 2026 single filer with $60,000 AGI and no subtractions owes about $1,124 after the $15,057 standard deduction.

The federal child tax credit and other credits reduce your federal bill, not your Arizona tax, but they are worth tracking alongside this estimate using the child tax credit calculator.

An annual estimate helps with planning well before April.

• • Clear state liability: You see the exact Arizona tax from your AGI without reading brackets or tables.
• • Filing-status comparison: Switching between married filing jointly and separately shows the deduction and tax difference immediately.
• • Deduction trade-offs: You can see how itemizing or a subtraction such as Social Security changes the final tax.

Filing status can move the standard deduction a long way, especially for married couples. The marriage penalty calculator shows how federal brackets interact with joint versus separate filing, which is useful context before you decide how to file in Arizona.

Because the rate is flat, the calculator is also a quick what-if tool: raise AGI by $1,000 and state tax rises by $25, after the deduction. That linearity makes planning raises and retirement withdrawals straightforward.

The Arizona income tax calculator is most useful when you revisit it after a life change such as marriage, a new job, or starting Social Security, since each one shifts the deduction or a subtraction.

Three inputs move the answer the most.

• • This tool estimates the base Arizona tax and excludes any credits, Arizona additions, and the separate transaction privilege (sales) tax. Final liability is on Form 140.
• • The flat 2.5% rate is current law; a future rate change would require updating the rate used here.

Arizona's flat 2.5% rate is fixed in Arizona Revised Statutes Section 43-1011, so there is no bracket creep to worry about as income rises. That is the main difference from a state with graduated rates.

If you want to compare Arizona with another flat-rate state, the Illinois tax calculator applies that state's flat rate to a similar AGI-based base, which makes the structures easy to line up side by side. The Arizona income tax calculator is a planning estimate, so treat a real return as the final word where credits or additions apply.

According to Arizona Revised Statutes Section 43-1011, Arizona statute sets the flat personal income tax rate of 2.5% applied to Arizona taxable income.