Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1011 (2026)

Taxes and tax rates

✓ current as of May 2026

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(L21, Ch. 411, sec. 4)

A. There shall be levied, collected and paid for each taxable year on the entire taxable income of every resident of this state and on the entire taxable income of every nonresident that is derived from sources within this state taxes determined in the following manner:

1. For taxable years beginning from and after December 31, 1996 through December 31, 1997:

(a) In the case of a single person or a married person filing separately:

If taxable income is: The tax is:

$0 — $10,000 2.90% of taxable income

$10,001 — $25,000 $290, plus 3.30% of the excess over $10,000

$25,001 — $50,000 $785, plus 3.90% of the excess over $25,000

$50,001 — $150,000 $1,760, plus 4.80% of the excess over $50,000

$150,001 and over $6,560, plus 5.17% of the excess over $150,000

(b) In the case of a married couple filing a joint return or a single person who is a head of a household:

If taxable income is: The tax is:

$0 — $20,000 2.90% of taxable income

$20,001 — $50,000 $580, plus 3.30% of the excess over $20,000

$50,001 — $100,000 $1,570, plus 3.90% of the excess over $50,000

$100,001 — $300,000 $3,520, plus 4.80% of the excess over $100,000

$300,001 and over $13,120, plus 5.17% of the excess over $300,000

2. For taxable years beginning from and after December 31, 1997 through December 31, 1998:

(a) In the case of a single person or a married person filing separately:

If taxable income is: The tax is:

$0 — $10,000 2.88% of taxable income

$10,001 — $25,000 $288, plus 3.24% of the excess over $10,000

$25,001 — $50,000 $774, plus 3.82% of the excess over $25,000

$50,001 — $150,000 $1,729, plus 4.74% of the excess over $50,000

$150,001 and over $6,469, plus 5.10% of the excess over $150,000

(b) In the case of a married couple filing a joint return or a single person who is a head of a household:

If taxable income is: The tax is:

$0 — $20,000 2.88% of taxable income

$20,001 — $50,000 $576, plus 3.24% of the excess over $20,000

$50,001 — $100,000 $1,548, plus 3.82% of the excess over $50,000

$100,001 — $300,000 $3,458, plus 4.74% of the excess over $100,000

$300,001 and over $12,938, plus 5.10% of the excess over $300,000

3. For taxable years beginning from and after December 31, 1998 through December 31, 2005:

(a) In the case of a single person or a married person filing separately:

If taxable income is: The tax is:

$0 — $10,000 2.87% of taxable income

$10,001 — $25,000 $287, plus 3.20% of the excess over $10,000

$25,001 — $50,000 $767, plus 3.74% of the excess over $25,000

$50,001 — $150,000 $1,702, plus 4.72% of the excess over $50,000

$150,001 and over $6,422, plus 5.04% of the excess over $150,000

(b) In the case of a married couple filing a joint return or a single person who is a head of a household:

If taxable income is: The tax is:

$0 — $20,000 2.87% of taxable income

$20,001 — $50,000 $574, plus 3.20% of the excess over $20,000

$50,001 — $100,000 $1,534, plus 3.74% of the excess over $50,000

$100,001 — $300,000 $3,404, plus 4.72% of the excess over $100,000

$300,001 and over $12,844, plus 5.04% of the excess over $300,000

4. For taxable years beginning from and after December 31, 2005 through December 31, 2006:

(a) In the case of a single person or a married person filing separately:

If taxable income is: The tax is:

$0 — $10,000 2.73% of taxable income

$10,001 — $25,000 $273, plus 3.04% of the excess over $10,000

$25,001 — $50,000 $729, plus 3.55% of the excess over $25,000

$50,001 — $150,000 $1,617, plus 4.48% of the excess over $50,000

$150,001 and over $6,097, plus 4.79% of the excess over $150,000

(b) In the case of a married couple filing a joint return or a single person who is a head of a household:

If taxable income is: The tax is:

$0 — $20,000 2.73% of taxable income

$20,001 — $50,000 $546, plus 3.04% of the excess over $20,000

$50,001 — $100,000 $1,458, plus 3.55% of the excess over $50,000

$100,001 — $300,000 $3,233, plus 4.48% of the excess over $100,000

$300,001 and over $12,193, plus 4.79% of the excess over $300,000

5. Subject to subsections B and C of this section, for taxable years beginning from and after December 31, 2006 through December 31, 2018:

(a) In the case of a single person or a married person filing separately:

If taxable income is: The tax is:

$0 — $10,000 2.59% of taxable income

$10,001 — $25,000 $259, plus 2.88% of the excess over $10,000

$25,001 — $50,000 $691, plus 3.36% of the excess over $25,000

$50,001 — $150,000 $1,531, plus 4.24% of the excess over $50,000

$150,001 and over $5,771, plus 4.54% of the excess over $150,000

(b) In the case of a married couple filing a joint return or a single person who is a head of a household:

If taxable income is: The tax is:

$0 — $20,000 2.59% of taxable income

$20,001 — $50,000 $518, plus 2.88% of the excess over $20,000

$50,001 — $100,000 $1,382, plus 3.36% of the excess over $50,000

$100,001 — $300,000 $3,062, plus 4.24% of the excess over $100,000

$300,001 and over $11,542, plus 4.54% of the excess over $300,000

6. Subject to subsections D and E of this section, for taxable years beginning from and after December 31, 2018:

(a) In the case of a single person or a married person filing separately:

If taxable income is: The tax is:

$0 — $26,500 2.59% of taxable income

$26,501 — $53,000 $686, plus 3.34% of the amount

over $26,500

$53,001 — $159,000 $1,571, plus 4.17% of the

amount over $53,000

$159,001 and over $5,991, plus 4.50% of the amount

over $159,000

(b) In the case of a married couple filing a joint return or a single person who is a head of a household:

If taxable income is: The tax is:

$0 — $53,000 2.59% of taxable income

$53,001 — $106,000 $1,373, plus 3.34% of the amount over $53,000

$106,001 — $318,000 $3,143, plus 4.17% of the amount

over $106,000

$318,001 and over $11,983, plus 4.50% of the amount over $318,000

B. For the taxable year beginning from and after December 31, 2014 through December 31, 2015, the department shall adjust the income dollar amounts for each rate bracket prescribed by subsection A, paragraph 5 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States department of labor, bureau of labor statistics. The revised dollar amounts shall be raised to the nearest whole dollar. The income dollar amounts for each rate bracket may not be revised below the amounts prescribed in the prior taxable year.

C. For each taxable year beginning from and after December 31, 2015 through December 31, 2018, the department shall adjust the income dollar amounts for each rate bracket prescribed by subsection A, paragraph 5 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States department of labor, bureau of labor statistics. The revised dollar amounts shall be raised to the nearest whole dollar. The income dollar amounts for each rate bracket may not be revised below the amounts prescribed in the prior taxable year.

D. For each taxable year beginning from and after December 31, 2019, the department shall adjust the income dollar amount for each rate bracket prescribed by subsection A, paragraph 6 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States department of labor, bureau of labor statistics. The revised dollar amounts shall be raised to the nearest whole dollar. The income dollar amounts for each rate bracket may not be revised below the amounts prescribed in the prior taxable year.

E. For each taxable year beginning from and after December 31, 2020, for taxable income that is subject to the income tax surcharge imposed by section 43-1013, the combined tax rate of the income tax surcharge imposed by section 43-1013 and the highest tax rate imposed by subsection A, paragraph 6, 7, 8 or 9 of this section may not exceed four and one-half percent. If the combined tax rate exceeds four and one-half percent, the highest tax rate imposed by subsection A, paragraph 6, 7, 8 or 9 of this section shall be reduced so that the combined tax rate is four and one-half percent. The department may adopt rules pursuant to title 41, chapter 6 to carry out this subsection.

Notes of Decisions

Cited in 8 cases, 1984–2018 · leading case: Jaime Molera v. reagan/invest in Educ., 428 P.3d 490 (Ariz. 2018).

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Jaime Molera v. reagan/invest in Educ., 428 P.3d 490 (Ariz. 2018). · cites it 41× “If – as the majority supposes – a prospective signer was confused about the exact quantitative change, the accompanying text clearly reflects in section 3 that Proposition 207 would add two new income tax brackets to A.R.S. § 43-1011 that would increase the marginal tax rates…”

Arizona Dep't of Revenue v. Raby, 65 P.3d 458 (Ariz. Ct. App. 2003). · cites it 4× “” A.R.S. §§ 43-1011 to - 1012 (Supp.2002). ¶ 9 The process of calculating an Arizona resident’s taxable income begins with his or her “Arizona gross income.”

Bohn v. Waddell, 807 P.2d 1 (Ariz. T.C. 1991). · cites it 6× “The statute which imposes a tax on the Taxpayers' federal pensions *350 is A.R.S. § 43-1011. If the general rule is applied and A.”

Stearns v. Arizona Dep't of Revenue, 291 P.3d 369 (Ariz. Ct. App. 2012). · cites it 4× “Arizona Department of Revenue (Stearns I) that the denominator’s reference to “entire income upon which Arizona tax is imposed” meant “entire taxable income” under A.R.S. § 43-1011. 212 Ariz. 333, 335, ¶ 11 , 131 P.”

Stearns v. Arizona Dep't of Revenue, 131 P.3d 1063 (Ariz. Ct. App. 2006). · cites it 5× “52 by using the following formula: [[Image here]] ¶ 11 Although the phrase “taxpayer’s entire income upon which tax is imposed by this chapter” is not defined by statute, we believe that the only fair and sensible construction of this phrase is that it is synonymous with a…”

Bowles v. Arizona Dep't of Revenue, 679 P.2d 96 (Ariz. Ct. App. 1984). · cites it 2× “A.R.S. § 43-1011. We agree with the department’s position that it cannot be compelled to issue a certificate of payment of income tax due until the fiduciary fulfills his duties under A.”

Jaime Molera v. reagan/invest in Educ. (Ariz. 2018). · cites it 19× “If – as the majority supposes – a prospective signer was confused about the exact quantitative change, the accompanying text clearly reflects in section 3 that Proposition 207 would add two new income tax brackets to A.R.S. § 43-1011 that would increase the marginal tax rates…”

Loveness v. State Ex Rel. Arizona Dep't of Revenue, 963 P.2d 303 (Ariz. Ct. App. 1998). “§§ 43-1001(1), (2), and § 43-1011. ¶26 Further, Congress has had the authority to change the taxability of this income if desired.”

— Ariz. Rev. Stat. § 43-1011(A)(5) — 2 cases

Jaime Molera v. reagan/invest in Educ., 428 P.3d 490 (Ariz. 2018). “If – as the majority supposes – a prospective signer was confused about the exact quantitative change, the accompanying text clearly reflects in section 3 that Proposition 207 would add two new income tax brackets to A.R.S. § 43-1011 that would increase the marginal tax rates…”

Jaime Molera v. reagan/invest in Educ. (Ariz. 2018). “If – as the majority supposes – a prospective signer was confused about the exact quantitative change, the accompanying text clearly reflects in section 3 that Proposition 207 would add two new income tax brackets to A.R.S. § 43-1011 that would increase the marginal tax rates…”

— Ariz. Rev. Stat. § 43-1011(A)(6) — 2 cases

— Ariz. Rev. Stat. § 43-1011(C) — 2 cases

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