Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1111 (2026)

Tax rates for corporations

✓ current as of May 2026
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There shall be levied, collected and paid for each taxable year upon the entire Arizona taxable income of every corporation, unless exempt under section 43-1126 or 43-1201 or as otherwise provided in this title or by law, taxes in an amount of the greater of fifty dollars or:

1. For taxable years beginning through December 31, 2013, 6.968 per cent of net income.

2. For taxable years beginning from and after December 31, 2013 through December 31, 2014, 6.5 per cent of net income.

3. For taxable years beginning from and after December 31, 2014 through December 31, 2015, 6.0 per cent of net income.

4. For taxable years beginning from and after December 31, 2015 through December 31, 2016, 5.5 per cent of net income.

5. For taxable years beginning from and after December 31, 2016, 4.9 per cent of net income.

 

Notes of Decisions
Cited in 7 cases, 1994–2013 · leading case: Harris Corp. v. Arizona Dep't of Revenue, 312 P.3d 1143 (Ariz. Ct. App. 2013).
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Harris Corp. v. Arizona Dep't of Revenue, 312 P.3d 1143 (Ariz. Ct. App. 2013). · cites it 2× “” AR.S. § 43-1111; see A.R.S. § 43-102(A)(5) (corporations are subject to Arizona tax on income earned from sources within the state).”
State ex rel. Arizona Dep't of Revenue v. Talley Indus., Inc., 893 P.2d 17 (Ariz. Ct. App. 1994). · cites it 2× “” AR.S. § 43-1111 (Supp.1993). “Arizona taxable income” is defined as a corporation’s federal taxable income subject to adjustments specified in A.”
Arizona Dep't of Revenue v. Cent. Newspapers, Inc., 218 P.3d 1083 (Ariz. Ct. App. 2009). · cites it 2× ““Every corporation subject to the tax imposed by this title shall make a return to the department” even if a corporation has no federal taxable income or a federal return is not required.”
M.D.C. Holdings, Inc. v. State Ex Rel. Arizona Dep't of Revenue, 216 P.3d 1208 (Ariz. Ct. App. 2009). · cites it 2× “To enable taxpayers to allocate this income, the state adopted UDITPA, with certain variations, in 1983.”
R.R. Donnelley & Sons Co. v. Arizona Dep't of Revenue, 229 P.3d 266 (Ariz. Ct. App. 2010). “*257 § 43-1111 (2006). A corporate taxpayer doing business in Arizona and receiving income from a source within Arizona must file a corporate income tax return.”
First Data Corp. v. Arizona Dep't of Revenue, 313 P.3d 548 (Ariz. Ct. App. 2013). · cites it 2× “” A.R.S. § 43-1111. The Arizona legislature adopted a modified version of the Uniform Division of Income for Tax Purposes Act (“UDITPA”) in order to properly account for corporate income.”
Home Depot U.S.A., Inc. v. Arizona Dep't of Revenue, 314 P.3d 576 (Ariz. Ct. App. 2013). · cites it 2× “¶ 6 A corporation that does business in Arizona and has income that “is the result of activity within [Arizona] or derived from sources within” Arizona must file an Arizona income tax return, AR.”
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