Arizona income tax, by filing status
Tax year 2026
Tax on a $75,000 salary
$1,473
1.96% of pay, single filer
Against other states
40 of 51
1 takes the most
Top rate
2.5%
one rate on every taxed dollar
Tax-free first
$16,100
of income, single filer
What filing status changes in Arizona
- Arizona charges one rate, so marrying cannot push you into a higher band — there is only the one. What does change is the sheltered slice: $16,100 filing alone against $32,200 filing jointly.
- Arizona reuses the single-filer bands for head of household. No separate table, no wider bands — the status does not move the state schedule.
- Arizona shelters your first $16,100 from tax when you file alone. Filing together doubles it, to $32,200.
- Because Arizona applies a single rate, bracket geometry is irrelevant to filing status and no marriage penalty can arise from it. The only status-dependent term is the sheltered amount, which rises from $16,100 to $32,200 for joint filers — so the state is mildly marriage-favoring rather than neutral, and the size of that advantage is fixed in dollars rather than proportional to income.
- No distinct head-of-household schedule exists in Arizona; the single table applies. That is the majority treatment among income-taxing states, and it means head-of-household status is worth materially less at state level than the federal schedule would lead a filer to expect.
- Standard deduction in Arizona: $16,100 single, $32,200 joint. The precise doubling matters more to low earners than to high ones, since a fixed-dollar shelter is a larger share of a smaller income — which is where a shortfall in doubling would bite hardest.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$1,473
- Yours$60,120
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax1.96% | $1,473 |
| Yours80.16% | $60,120 |
Your next $1,000
A $75,000 salary
| Federal, on the next dollar | 22% |
|---|---|
| Social Security and Medicare | 7.65% |
| State, on the next dollar | 2.5% |
| Taken from the next $1,000 | $322 |
Rates shown are federal, Social Security and Medicare, and state. Any local tax is inside the kept amount.
How this state ranks, at this income
A $75,000 salary
| Take-home in Arizona | $60,120 |
|---|---|
| Rank once local prices are leveledBEA price parity | 34th of 51 |
| Most take-home at this income | South Dakota · $61,593 |
| Best once prices are leveled | South Dakota |
State income tax only — no city or county income tax is applied to any state here.
Your two tax rates
A $75,000 salary
- Next dollar32.15%
- All your pay19.84%
| On the next dollar | 32.15% |
|---|---|
| Across all your pay | 19.84% |
| The gap | 12.31% |
| Tax this year | $14,880 |
The outer ring shows tax on your next dollar. The inner ring shows tax as a share of all your pay.
Which rung you are on
A $75,000 salary
| This rung starts at | $66,500 |
|---|---|
| Next rung starts at | $121,800 |
| Room before it | $46,800 |
Federal only, measured on gross pay — so the first rung is what the standard deduction covers.
Arizona's ladder
A $75,000 salary
| Rungs in this state | 2 |
|---|---|
| Top rate begins | $16,100 |
Measured on gross pay, so any state standard deduction shows as a 0% first rung.
What filing status is worth
A $75,000 salary
| Single | $60,120 |
|---|---|
| Married filing jointly | $63,553 |
| Married filing separately | $60,120 |
| Head of household | $62,243 |
What each status computes to at this income. Which one you may use depends on your household.
The part never taxed
A $75,000 salary
- Never taxed$16,100
- Taxable$58,900
| Share of your pay | 21.47% |
|---|---|
| Taxable after it | $58,900 |
Federal income tax only. Social Security and Medicare start at the first dollar you earn.
The tax with a ceiling
A $75,000 salary
| Wage base | $184,500 |
|---|---|
| Social Security rate | 6.2% |
| Medicare surtax begins | $200,000 |
Social Security stops at the wage base. Medicare does not, and gains a surtax higher up.
What no income tax costs instead
A $75,000 salary
- Income
- Sales
- Property
| Income tax saved | $1,473 |
|---|---|
| Sales and property added | $1,205 |
| States with none | 9 |
Against the average of the states with no income tax. Stated assumptions: 30% spent taxably, a $300,000 home.
Arizona, by when it bites
A $75,000 salary
| 2026-01-01 | Excluded all veterans' pension payments from the income calculation for the exemption income cap. |
|---|---|
| 2026-01-01 | Increased the business personal property tax exemption from $269,905 to $500,000. |
Green moves a tax down, red moves it up, blue changes the structure without a clear direction.
Tax brackets — every filing status
| Taxable income | Rate |
|---|---|
| Over $0 | 2.5% |
What you'd actually owe, by filing status
Same gross income, four filing statuses. The gap between columns is entirely Arizona's own schedule and deduction — federal tax and FICA are not included here.
| Gross income | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| $50,000 | $848 | $445 | $646 | $848 |
| $75,000 | $1,473 | $1,070 | $1,271 | $1,473 |
| $100,000 | $2,098 | $1,695 | $1,896 | $2,098 |
Questions people ask
One rate for everyone — so does everyone pay the same share?
No, because the rate is charged on what is left after deductions, not on your whole pay. Those deductions are worth proportionally more to a smaller income, so the share that actually leaves rises with earnings even under one rate — about 1.96% at a typical income against a headline about 2.5%.
Is there an amount this state does not tax at all?
There is a floor. A single filer's first $16,100 is untouched, between the standard deduction and any zero-rate opening band, and the schedule only bites above it.
Does getting married change what we owe here?
Not by itself. Every threshold doubles exactly for a joint return, so two people filing together face the same shape two single filers would. Arizona is one of the states where marrying is neutral at state level.
Do the brackets change at all when we file together?
The schedule is identical. Filing together does not widen a single band, so two incomes stack against single-filer thresholds.
Does the tax-free allowance double when we file together?
Yes, exactly twice: $16,100 single, $32,200 joint. The allowance is neutral even where the brackets are not.
Why does a single statutory rate produce differing effective rates?
A single statutory rate of about 2.5% applies to state taxable income after deductions and exemptions. Because those subtractions are largely fixed in dollar terms, effective rates rise with income; measured effective liability at the representative income is about 1.96%.
Where does state income tax liability begin here?
Liability commences above $16,100 for a single filer, comprising the standard deduction and any zero-rate opening bracket. Filers below that threshold owe no state income tax, though a return may still be required.
How does this state's joint schedule relate to the single schedule?
Arizona's joint brackets are exactly twice the single brackets at every threshold, so the schedule is marriage-neutral. Aggregate liability depends only on combined income, not on how it is split between spouses. Federal treatment is separate and not necessarily neutral.
Why are joint and single thresholds identical here?
Arizona applies identical bracket thresholds to single and joint filers. Combined income therefore reaches each marginal rate at the single-filer threshold, which is the strongest form of marriage penalty a graduated schedule can produce.
How does the standard deduction scale for joint filers here?
The standard deduction doubles exactly for joint filers — $16,100 to $32,200 — so the deduction component is marriage-neutral. Bracket thresholds scale independently and may not be.