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Arizona state income tax rates are 2.59%, 3.34%, 4.17% and 4.5%. Arizona state income tax brackets and income tax rates depend on taxable income, tax-filing status and residency status.
For the 2021 tax year, the standard deduction for state income taxes in Arizona is $12,550 (single or married filing separately), $25,100 (married filing jointly) and $18,800 (head of household).
Arizona state income tax rates and tax brackets
Note that an additional 3.5% tax surcharge applies to those with a taxable income over $250,000 (single or married filing separately) and over $500,000 (married filing jointly or head of household).
Do I have to pay Arizona state income tax?
Generally, you have to file an Arizona state income tax return if you’re a resident, part-year resident or nonresident and you have gross income above these amounts:
Arizona gross income
Married, filing jointly
Married, filing separately
Head of household
Arizona gross income equals your federal gross income minus interest from government bonds, Social Security retirement benefits, Railroad Retirement Act benefits, active duty military pay and pay for service in the National Guard.
Am I a resident for Arizona state income tax purposes?
There are three types of residency statuses when it comes to Arizona state income tax. They determine what portion of your income the state will tax.
Types of residency statuses in Arizona
If your Arizona residency type is...
Arizona taxes this part of your income.
All income from all sources inside and outside Arizona.
All income received while a resident, plus income from Arizona sources while a nonresident.
Income from Arizona sources.
» Find a local tax preparer in Arizona for free: See who's available in your area.
Resident status rules
In general, you’re a resident of Arizona for tax purposes if your primary, permanent home is there or you spent more than nine months there during the tax year. Arizona residents file Form 140, 140A or 140EZ.
You can see all the rules here for how Arizona determines residency status.
Part-year resident status rules
Generally, you’re a part-year resident of Arizona if you were a nonresident for some of the tax year. This is often the case for people who moved to Arizona from another state.
If you’re a part-year resident, you typically pay Arizona state tax on all income you received during the part of the tax year you were a resident of Arizona, plus state income tax on income just from Arizona sources while you were a nonresident. Part-year residents file Form 140-PY.
» Need to file in multiple states? Here’s a master list of state income tax rates and how they work.
Nonresident status rules
Nonresidents still may have to pay Arizona state tax on income they receive from Arizona sources. This means you may need to file an Arizona state income tax return even if you live in another state but made money from Arizona-related things such as:
Services performed in Arizona.
Rent from real estate you own in Arizona.
The sale or transfer of real estate in Arizona.
Income from an Arizona business, trade or profession.
5 things to know about Arizona state income tax
Arizona’s tax-filing deadline generally follows the federal tax deadline.
Tax software will do your state taxes (though sometimes for an extra fee).
Wondering "Where is my Arizona state tax refund?" Good news: You can check the status of your state tax refund online.
If you can’t afford your tax bill, Arizona offers payment plans that you can set up online or over the phone.
You can also apply for the state’s Offer in Compromise program, which might allow you to pay less than you owe.
Find the tax relief company that's best for you
We've weighed the pros and cons of some major players in the space.