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Flat 2.5% individual income tax on all income levels and filing statuses; Arizona's graduated Optional and X&Y tax tables are now obsolete.
Arizona Taxes
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Arizona statewide rule
Arizona's state transaction privilege (sales) tax on the retail classification is 5.6%: a 5% base rate (A.R.S. § 42-5010(A)(1)) plus a 0.6% additional increment levied from July 1, 2021 through June 30, 2041 (§ 42-5010.01). Counties and cities add their own rates, so the combined rate depends on where you buy — use the AZDOR TPT rate table. Food for home consumption (§ 42-5102) and drugs or medical oxygen prescribed by a licensed medical, dental or veterinary professional (§ 42-5061(A)(8)) are exempt from the state retail tax.
§ azleg.gov
Verified Nov 12, 2026Reviewed
“From and after June 30, 2021 through June 30, 2041, in addition to the rates prescribed by section 42-5010, subsection A, an additional rate increment is imposed and shall be collected. The additional tax rate increment is levied at the rate of six-tenths of one percent”
Read on Nov 13, 2026 from azleg.gov.
Checked once · Nov 13, 2026
Every Taxes rule LawLert has for Arizona
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
Permitted
Arizona's state motor vehicle fuel (gasoline) tax is 18 cents per gallon under A.R.S. § 28-5606(A), imposed "in addition to all other taxes provided by law" on motor vehicle fuel possessed, used or consumed in Arizona. Heavy "use class" motor vehicles pay a use fuel tax of 26 cents per gallon under § 28-5606(B)(2); alternative fuels and exempt use class vehicles are excluded from the use fuel tax. No gas-tax suspension is in effect in Arizona. The 18.4-cent federal gasoline tax is extra.
“A. In addition to all other taxes provided by law, a tax of $.18 per gallon is imposed on motor vehicle fuel possessed, used or consumed in this state.”
Read on Nov 11, 2026 from azleg.gov.
Checked once · Nov 11, 2026
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No sales-tax holiday.
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No statewide property tax rate — Arizona property is classified and valued by each of the 15 county assessors and taxed at locally set rates to fund local governments, schools, and special districts (AZDOR centrally values utilities, mines, railroads, and airlines). Appeals, exemptions, and relief are handled at the county level; effective rates vary by county.
Permitted
Arizona's state transaction privilege (sales) tax does not apply to sales of food for home consumption (A.R.S. § 42-5102). The exemption covers food sold by an eligible grocery business, by a retailer whose main business is not food but who displays, packages and sells food the way a grocery does, and by a retailer that offers no facilities for eating on the premises. Food sold for consumption on the premises stays taxable. The exemption is written for the state tax chapter only; cities levy their own privilege taxes, so check your city's rate on groceries.
“Except for the gross proceeds of sales or gross income from the sale of food for consumption on the premises, the taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income from sales of food by any of the following: 1. A retailer who conducts an eligible grocery business.”
Read on Nov 13, 2026 from azleg.gov.
Checked once · Nov 13, 2026
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