2021 Arizona income-tax brackets.
OfficialRevised 2021 ordinary-income schedule: the voided Proposition 208 surcharge is excluded and the regular top rate is 4.5%. Published base taxes are rounded and must be used with their lower bounds. Resident taxable income below $50,000 uses the optional lookup table when required. Small-business income elections have separate rules.
Single
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $27,808 | 2.590% | $0.00 |
| Over $27,808 to $55,615 | 3.340% | $720.00 |
| Over $55,615 to $166,843 | 4.170% | $1,649.00 |
| Over $166,843 | 4.500% | $6,287.00 |
Married filing separately
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $27,808 | 2.590% | $0.00 |
| Over $27,808 to $55,615 | 3.340% | $720.00 |
| Over $55,615 to $166,843 | 4.170% | $1,649.00 |
| Over $166,843 | 4.500% | $6,287.00 |
Married filing jointly
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $55,615 | 2.590% | $0.00 |
| Over $55,615 to $111,229 | 3.340% | $1,440.00 |
| Over $111,229 to $333,684 | 4.170% | $3,298.00 |
| Over $333,684 | 4.500% | $12,574.00 |
Head of household
| Taxable income | Rate on excess | Base tax at lower bound |
|---|---|---|
| $0 to $55,615 | 2.590% | $0.00 |
| Over $55,615 to $111,229 | 3.340% | $1,440.00 |
| Over $111,229 to $333,684 | 4.170% | $3,298.00 |
| Over $333,684 | 4.500% | $12,574.00 |
- Arizona 2021 revised Tax Tables X and YRevised 2021 Table X and Table Y, four regular-income bands and published base tax
- ADOR guidance after Proposition 208 injunctionTaxpayer Guidance on Prop 208: voided surcharge and restored 4.5% regular top rate
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 4.500% | Official |
| 2022 | 2.980% | Official |
| 2023 | 2.500% | Official |
| 2024 | 2.500% | Official |
| 2025 | 2.500% | Official |
| 2026 | 2.500% | Official |
| 2027 | 2.500% | Official |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.