2026 Arizona Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Arizona in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Arizona State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 2.50% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.90%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Arizona — 2026
OfficialValues verifiedTY2026 standard deduction is the federal figure AZ conforms to under A.R.S. §43-1041, not a carry-forward. The flat 2.5% rate is unchanged (both 2026 rate-cut bills, HB2918 and SB1318, died in the legislature).
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
11 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
HB2918 Senate Fact Sheet — proposes 2.5%->2.47% for TY2026; no enactment record found
Cited for Rate brackets · confirmed
SB1318 Fact Sheet — proposes surplus-triggered cut to 2.42% for TY2026; no enactment record found
Cited for Capital gains · confirmed
A.R.S. §43-1022 live text — still contains the 'acquired after December 31, 2011' condition
Cited for Capital gains · confirmed
SB1331 Fact Sheet — proposed removing the acquisition-date restriction for TY2026; no enactment evidence found
Cited for Corporate rate · confirmed
A.R.S. §43-1111 live text, still 4.9%
Cited for Standard deduction, Corporate rate · confirmed
HB4168 fact sheet — enumerates all provisions; none amend the corporate rate
Cited for Rate brackets, Standard deduction · confirmed
2025 Tax Handbook (official, published after the 2025 session adjourned) — 'History of Rates' p.31 and 'Impact of Statutory Changes / 2025 Laws' pp.45-46 list no rate-cut law
- Arizona Hb 4168 Title 43 Income Tax Overhaul Aligned With The One Big…currentfederaltaxdevelopments.comTier 3 · Expert secondary
Cited for Standard deduction · confirmed
aggregator corroboration only: confirms Hobbs signed HB4168 on 6/13/2026 and the new standard deduction figures
Cited for Rate brackets · confirmed
aggregator corroboration only: reports 2.5% flat rate for 2026
Cited for Corporate rate · confirmed
aggregator corroboration only: HB2421 (corporate rate to 2%) status 'Introduced - Dead'
How we rate sources — tiers are derived from what published the document, not from our confidence in it.