Arizona State Income Tax: 2024-2025 Rates and Brackets
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Whether you have to file an Arizona state income tax return depends on your gross income, tax filing status and residency.
2024 Arizona state income tax rates and tax brackets
Arizona has a flat income tax rate of 2.5%. This rate applies to taxable income earned in 2024, which is reported on 2025 state tax returns.
Arizona tax returns are due April 15, 2025, which mirrors the federal tax deadline. Filers with a valid extension have until Oct. 15, 2025, to file their Arizona income tax return.
Do I have to pay Arizona state income tax?
Generally, you have to file an Arizona state income tax return if you’re a resident, part-year resident or nonresident. Full-year and part-year residents must file if their gross income is above:
Filing status | Arizona gross income |
|---|---|
Single | $14,600. |
Married, filing jointly | $29,200. |
Married, filing separately | $14,600. |
Head of household | $21,900. |
Note: Arizona gross income equals your federal gross income minus interest from government bonds, Social Security retirement benefits, Railroad Retirement Act benefits, active duty military pay and pay for service in the National Guard. | |
The rules for nonresidents are a bit trickier. The Arizona Department of Revenue has more guidance in the Form 140NR instructions.
» Ready to file? Check out our list of the best tax software
Am I a resident for Arizona state income tax purposes?
There are three types of residency statuses when it comes to Arizona state income tax. They determine what portion of your income the state will tax.
Types of residency statuses in Arizona
If your Arizona residency type is... | Arizona taxes this part of your income. |
|---|---|
Resident | All income from all sources inside and outside Arizona. |
Part-year resident | All income received while a resident, plus income from Arizona sources while a nonresident. |
Nonresident | Income from Arizona sources. |
Resident status rules
In general, you’re a resident of Arizona for tax purposes if your primary, permanent home is there or you spent more than nine months there during the tax year. Arizona residents file Form 140, 140A or 140EZ. The Arizona Department of Revenue has a detailed breakdown of which form you should use based on criteria such as your income, if you plan to itemize, and whether you’ll claim estimated payments.
You can also read all the rules for how Arizona determines residency status.
Part-year resident status rules
Generally, you’re a part-year resident of Arizona if you were a nonresident for some of the tax year. This is often the case for people who moved to Arizona from another state.
If you’re a part-year resident, you typically pay Arizona state tax on all income you received during the part of the tax year you were a resident of Arizona, plus state income tax on income just from Arizona sources while you were a nonresident. Part-year residents file Form 140PY.
» Need to file in multiple states? State income tax rates and how they work
Nonresident status rules
Nonresidents still may have to pay Arizona state tax on income they receive from Arizona sources. This means you may need to file an Arizona state income tax return even if you live in another state but made money from Arizona-related things such as:
Services performed in Arizona.
Rent from real estate you own in Arizona.
The sale or transfer of real estate in Arizona.
Income from an Arizona business, trade or profession.
4 things to know about Arizona state income tax
Tax software will do your state taxes (though sometimes for an extra fee). Check to see if you might also be eligible for Free File.
After you file your return, you can check the status of your state tax refund online.
If you can’t afford your tax bill, Arizona offers payment plans that you can set up online or over the phone.
You can also apply for the state’s Offer in Compromise program, which might allow you to pay less than you owe.
