Jurisdiction detail

Arizona tax guide

A seeded subnational profile for Arizona, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Arizona Department of Revenue

Overview

Arizona uses a Transaction Privilege Tax (TPT) levied on the seller's gross receipts rather than a sales tax on purchases. The state moved to a flat 2.5 percent individual income tax in 2023.

TPT is technically not a sales tax - it is a tax on the seller's gross receipts.Charitable giving credits can reduce state tax dollar-for-dollar.PTET election available.

Individual income tax

Arizona transitioned to a flat 2.5 percent individual income tax in 2023.

Type: flat

Business tax

Arizona corporate income tax at 4.9 percent.

Reference rate: 4.9%

Sales or indirect tax

Transaction Privilege Tax (TPT) applies to gross receipts of certain business activities.

Base rate: 5.6%

Local TPT rates add 1 to 4 percent.

Deadlines and forms

April 15 for individuals; corporate returns follow federal due dates.

Official authority

Visit Arizona Department of Revenue

Primary sources

Arizona Department of RevenueVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.