Arizona Tax Tables
Arizona Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the Arizona Department of Revenue and present them in a clear structure that matches the calculations used in our Arizona Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official Arizona tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the Arizona Department of Revenue. You can also access the matching Arizona Tax Calculator for precise calculations for that year.
How Arizona Calculates Income Tax
Arizona uses a progressive tax system where income is divided into brackets and each portion is taxed at its marginal rate. These rules determine how wages and other taxable income are assessed for Arizona returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
Certain jurisdictions within Arizona also levy local or county income taxes. These appear in the annual state tax tables and may affect residents, part-year residents or nonresidents depending on local rules.
Arizona supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the Arizona Tax Tables?
Each tax-year page provides a structured summary of the components Arizona uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- State tax brackets and marginal rates for each filing status.
- Standard deduction amounts for each filing status.
- Itemized deductions where permitted under Arizona law.
- Dependent and family-related credits including any child-based or filer-based reductions.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how Arizona calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how Arizona’s rules differ from federal requirements. All values shown in our Arizona Tax Tables match the official figures published by the state.
Frequently Asked Questions
Where do I see the Arizona rules applied?
Open the state settings / brackets table on this page and the full Arizona calculator for year-specific details.
Can businesses or pass-through entities use Form 140ES?
No. Form 140ES is solely for individual taxpayers, including self-employed business owners. Pass-through entities such as S-corporations and partnerships have separate Arizona estimated tax requirements and cannot use the individual 140ES vouchers. Individuals who expect pass-through income may still need Form 140ES to cover tax resulting from that income, especially when withholding is not available.
Self-employment in Arizona—what about SE tax?
SE tax is federal. Arizona taxes the net income at the state rate after adjustments.
What is Arizona Schedule A(PY) and who must file it?
Arizona Schedule A(PY) is the itemized deduction schedule used exclusively by part-year residents filing Form 140PY. It allows taxpayers to calculate allowable Arizona itemized deductions by starting with federal itemized amounts, applying Arizona-specific adjustments, and then prorating the total based on the part-year residency ratio. Anyone filing Form 140PY who wishes to itemize rather than use the standard deduction must complete Schedule A(PY). Since part-year residents cannot use the federal itemized deduction amount directly, this schedule provides the official structure Arizona uses to determine the prorated deduction amount permitted for state tax purposes.
Is Form 301 used for amended returns?
Yes. When amending a return involving credits, Form 301 must be recompleted to reflect corrected amounts, removed credits, or added credits. If the corrected return results in credit recapture, Part III of Form 301 calculates the amount owed. Taxpayers filing amended returns should also include Form 300 and any corrected credit schedules to ensure Arizona can recompute tax liability accurately.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.