Arizona has a relatively simple state income tax system compared with many states. Instead of a long ladder of progressive brackets, Arizona uses a flat state income tax rate on taxable income. That makes the state calculation easier to understand, but your paycheck is still shaped by federal income tax, FICA, deductions, and any benefits or withholding choices that apply to you.
This page brings the Arizona income tax picture together in one place: the state tax rate, Arizona deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Arizona state income tax brackets
Arizona uses a flat income tax for 2026: every filer pays 2.5% of Arizona taxable income, regardless of income level or filing status.
The rate applies to Arizona taxable income — income after the state's own deductions and exemptions, not your gross salary.
Arizona uses a flat income tax structure, so the state table is much simpler than a progressive bracket system. The table above shows the current Arizona state income tax rate for each filing status. Even with a flat state rate, your total tax burden still changes with income because the federal income tax system is progressive and FICA has its own rules.
Arizona standard deduction and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $16,100 | $0 |
| Married Filing Jointly | $32,200 | $0 |
| Married Filing Separately | $16,100 | $0 |
| Head of Household | $24,150 | $0 |
These amounts are subtracted from income before Arizona's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Arizona taxable income does not always equal federal taxable income. The state has its own deductions, exemptions, additions, and subtractions that can change the amount of income exposed to Arizona tax. The table above shows the Arizona deduction and adjustment rules stored in the PaycheckNet database.
Arizona local income taxes
Arizona does not generally have a local wage income tax system like New York City or many Ohio municipalities. Local governments may still collect other taxes and fees, such as sales or property taxes, but those are separate from a city income tax on your wages. If the database contains any Arizona locality-specific income tax entries, they will appear in the table above.
What you actually pay in Arizona
| Gross Income | Federal | Arizona | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $28,500 | 10% | 2.5% | 7.65% | 20.15% |
| $28,500 – $66,500 | 12% | 2.5% | 7.65% | 22.15% |
| $66,500 – $121,800 | 22% | 2.5% | 7.65% | 32.15% |
| $121,800 – $184,500 | 24% | 2.5% | 7.65% | 34.15% |
| $184,500 – $200,000 | 24% | 2.5% | 1.45% | 27.95% |
| $200,000 – $217,875 | 24% | 2.5% | 2.35% | 28.85% |
| $217,875 – $272,325 | 32% | 2.5% | 2.35% | 36.85% |
| $272,325 – $656,700 | 35% | 2.5% | 2.35% | 39.85% |
| Over $656,700 | 37% | 2.5% | 2.35% | 41.85% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Arizona each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Arizona Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $348 | $2,295 | $4,063 | $25,938 | 13.5% |
| $50,000 | $3,820 | $848 | $3,825 | $8,493 | $41,508 | 17% |
| $75,000 | $7,670 | $1,473 | $5,738 | $14,880 | $60,120 | 19.8% |
| $100,000 | $13,170 | $2,098 | $7,650 | $22,918 | $77,083 | 22.9% |
| $150,000 | $24,734 | $3,348 | $11,475 | $39,557 | $110,444 | 26.4% |
| $200,000 | $36,734 | $4,598 | $14,339 | $55,671 | $144,330 | 27.8% |
| $300,000 | $68,134 | $7,098 | $16,689 | $91,921 | $208,079 | 30.6% |
| $500,000 | $138,134 | $12,098 | $21,389 | $171,621 | $328,379 | 34.3% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what an Arizona resident really pays on their next dollar once federal tax, Arizona state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Arizona as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Arizona take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Arizona as your state. To compare Arizona against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Arizona income tax flat or progressive?
Arizona has a flat state income tax rather than a multi-bracket progressive state income tax. The federal tax system is still progressive, so your combined rate can still rise as income increases.
Does Arizona have local income tax?
Arizona does not generally have local wage income taxes like New York City or many Ohio municipalities. Local sales, property, or other taxes may still apply, but those are separate from state income tax withholding.
Do Arizona workers still pay Social Security and Medicare?
Yes. Arizona workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Arizona state income tax and are included in the combined tables on this page.