State Reference · Tax Year 2026
Arizona (AZ)
Flat 2.5%
Arizona Department of Revenue · Main form: Form 140 · Due April 15, 2027
Rates & brackets
Top rate2.5%
BracketsSingle flat 2.5%
Standard deductionMatches federal ($15,000 single / $30,000 MFJ approx.)
Personal / dependentDependent tax credit $100/dep (<17) or $25 (other)
Filing logistics
Main formForm 140
Filing dueApril 15, 2027
E-file portalAZTaxes portal
AgencyArizona Department of Revenue
Major credits
- School tuition credit
- Public school credit
- Working poor credit (QCO/QFCO)
Sales & property tax
Sales tax5.6% state + up to 5.6% local (TPT)
Property taxLocally assessed; senior valuation freeze available
Preparer notes
- Charitable contributions to Qualifying Charitable Orgs can generate dollar-for-dollar state credits.
- Conforms to federal AGI with limited add-backs.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.