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Flat Rate Tax

Arizona Tax Guide

2.5%top marginal rate

Arizona switched to a flat income tax of 2.5% in 2023, making it one of the lowest flat-rate income tax states in the country. Combined with low property taxes, Arizona is increasingly popular for retirees and remote workers.

Arizona Tax at a Glance

Income Tax

2.5%

Flat rate

Sales Tax

5.6%

State-level rate

Property Tax

0.62%

44% below the national average

Estate Tax

No

No state estate tax

How Arizona Compares to the National Average

Top Income Tax Rate2.5%
0%National avg: 4.6%
State Sales Tax5.6%
0%National avg: 5.1%
Median Property Tax0.62%
0%National avg: 1.1%
AZ

Notable Tax Facts

  • Moved from a progressive system to a flat 2.5% income tax rate in 2023
  • One of the lowest flat income tax rates among states that levy one
  • Property tax rates are well below the national average
  • No estate or inheritance tax

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Arizona Tax FAQ

What is Arizona's income tax rate?

Arizona has a flat income tax rate of 2.5%, one of the lowest in the country. This applies to all taxable income regardless of filing status or income level.

Is Arizona good for retirees?

Yes. Arizona does not tax Social Security benefits, has a low flat income tax, low property taxes, and no estate tax — making it very attractive for retirees.

What is the sales tax in Arizona?

Arizona's state sales tax (called Transaction Privilege Tax) is 5.6%. Local jurisdictions can add to this, with combined rates varying by city.

Does Arizona have property tax?

Yes, but Arizona's effective property tax rate of about 0.62% is well below the national average of roughly 1.1%.

Compare With Other States

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Browse All 50 State Tax Guides

Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.