Arizona Tax Tables for 2024
The 2024 Arizona Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Arizona State Tax Calculator 2024.
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Arizona Tax Tables for 2024
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Arizona in 2024. Arizona applies a flat income tax to this filing status. All taxable income is taxed at the same rate, with no marginal brackets. This table shows the single rate used in calculations. To understand how flat tax tables differ from progressive systems, see our Tax Tables guide.
Single – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Single filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing jointly – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Married filing jointly filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Married filing separately – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Married filing separately filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Head of household – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Head of household filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Widowed – Flat Income Tax (2024)
A single flat tax rate applies to all taxable income for Widowed filers.
| Bracket | Range | Rate |
|---|---|---|
| 1 | 0 and over | 2.5% |
Arizona Standard Deduction(2024)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
| Head of household | $21,900 |
| Widowed | $29,200 |
Arizona Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Arizona updates:
Frequently Asked Questions
How does the Arizona tax rate apply on Form 140EZ?
Form 140EZ uses the same statewide flat tax rate that applies to all Arizona resident income tax returns. The rate is applied to taxable income after subtracting the standard deduction. Because the EZ form does not allow deductions, adjustments, or specialized exemptions, the calculation is straightforward and consistent across all taxpayers who qualify. While simplified, taxpayers may still benefit from comparing outcomes with Form 140A or Form 140 if their income or credit situations are more nuanced.
How are medical deductions handled for part-year residents on Schedule A(PY)?
Medical deductions follow the federal rule requiring expenses to exceed 7.5% of federal AGI before any amount becomes deductible. Because AGI is based on the full tax year—even for part-year residents—this threshold affects how much of the medical deduction flows into Arizona’s calculation. Once the federal deduction amount is entered on the schedule, Arizona applies its own rules, makes any required adjustments, and only then prorates the remaining allowable deduction by the part-year ratio.
Can I claim Form 323 alongside other Arizona tax credits?
Yes. Arizona allows taxpayers to claim multiple credits in the same year—including QCO credits (Form 321), QFCO credits (Form 348), private school tuition credits (Form 322), and switcher credits. Each credit has independent limits. Many taxpayers stack these credits to maximize their tax benefit while supporting different educational and charitable institutions across the state.
Are employer unemployment or state payroll taxes shown?
No—those are employer liabilities; your take-home shows only employee withholdings.
How does Arizona define “household income” for purposes of Form 140ET?
Household income includes all income received by every household member—wages, pensions, Social Security benefits, interest, dividends and any other taxable or nontaxable amounts required under Arizona rules. Unlike the federal return, Arizona applies excise-credit eligibility based on combined income rather than just the filer’s income. This prevents taxpayers from receiving relief credits when household earnings exceed eligibility limits. Taxpayers must be careful to include all income amounts accurately, as Arizona may cross-check against reported federal data or other state-maintained records.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.