State Income Tax
Arizona imposes a state income tax using a flat rate of 2.5% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from Arizona state income tax. Retirement income is generally taxable. Social Security and Railroad Retirement are exempt; up to $2,500 of military/gov pension may be exempt.
Retirement Income Details
Social Security and Railroad Retirement are exempt; up to $2,500 of military/gov pension may be exempt.
Does Arizona have a state income tax?
Yes. Arizona has a state income tax with a flat rate of 2.5%.
What is the Arizona income tax rate?
Arizona uses a flat tax rate of 2.5% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.
Is Social Security taxed in Arizona?
No. Arizona does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in Arizona?
Yes. Arizona generally taxes retirement income. Social Security and Railroad Retirement are exempt; up to $2,500 of military/gov pension may be exempt.
When is the Arizona income tax filing deadline?
The Arizona state income tax filing deadline is 2026-04-15. You can file and pay through the official Arizona Department of Revenue portal.
What is the standard deduction in Arizona?
Arizona's standard deduction is $15,750 for single filers and $31,500 for married filing jointly.
How does Arizona income tax compare to neighboring states?
Arizona's top rate of 2.5% is relatively low compared to most states. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
Arizona Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.