Arizona Income Tax Rate 2022 - 2023
Arizona state income tax rate table for the 2022 - 2023 filing season has four income tax brackets with AZ tax rates of 2.59%, 3.34%, 4.17%, and 4.50% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses.
Last year the Proposition 208 surcharge was voided as unconstitutional. That means the top Arizona income tax rate returned to 4.5%. Any surcharge money that taxpayers paid toward the Proposition 208 surcharge should be applied to the taxpayers regular Arizona individual income tax liability for the tax year or returned as an adjustment.
This year, the Arizona tax rates remain unchanged, however, the income tax brackets increased due to the annual inflation adjustment Arizona income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2022 through December 31, 2022. Outlook for the 2023 Arizona income tax rate is to remain unchanged with income tax brackets increasing due to an annual inflation adjustment.
| Income Tax Bracket | Tax Rate 2022 | ||
|---|---|---|---|
| $0 | to | $27,808 | 2.59% |
| $27,809 | to | $55,615 | 3.34% |
| $55,616 | to | $166,843 | 4.17% |
| $166,844 | to | ∞ | 4.5% |
| Income Tax Bracket | Tax Rate 2022 | ||
|---|---|---|---|
| $0 | to | $55,615 | 2.59% |
| $55,616 | to | $111,229 | 3.34% |
| $111,230 | to | $333,684 | 4.17% |
| $333,685 | to | ∞ | 4.5% |
| Income Tax Bracket | Tax Rate 2022 | ||
|---|---|---|---|
| $0 | to | $27,808 | 2.59% |
| $27,809 | to | $55,615 | 3.34% |
| $55,616 | to | $166,843 | 4.17% |
| $166,844 | to | ∞ | 4.5% |
| Income Tax Bracket | Tax Rate 2022 | ||
|---|---|---|---|
| $0 | to | $55,615 | 2.59% |
| $55,616 | to | $111,229 | 3.34% |
| $111,230 | to | $333,684 | 4.17% |
| $333,685 | to | ∞ | 4.5% |
Source: 2022 Form AZ-140 Instructions Booklet, 2022 Arizona Tax Rate Schedule, published by the Arizona Department of Revenue.
Please reference the Arizona tax forms and instructions booklet published by the Arizona Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Arizona income tax forms are generally published at the end of each calendar year, which will include any last minute 2022 - 2023 legislative changes to the AZ tax rate or tax brackets. The Arizona income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Arizona Tax Brackets 2022 - 2023
Looking at the tax rate and tax brackets shown in the tables above for Arizona, we can see that Arizona collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Arizona state income tax rates from the lowest AZ tax rate bracket of 2.59% to the highest AZ tax rate bracket of 4.50%.
For single taxpayers living and working in the state of Arizona:
- Tax rate of 2.59% on the first $27,808 of taxable income.
- Tax rate of 3.34% on taxable income between $27,809 and $55,615.
- Tax rate of 4.17% on taxable income between $55,616 and $166,843.
- Tax rate of 4.5% on taxable income over $166,843.
For married taxpayers living and working in the state of Arizona:
- Tax rate of 2.59% on the first $55,615 of taxable income.
- Tax rate of 3.34% on taxable income between $55,616 and $111,229.
- Tax rate of 4.17% on taxable income between $111,230 and $333,684.
- Tax rate of 4.5% on taxable income over $333,684.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the AZ tax rates and the number of tax brackets remain the same. Notice, however, the Arizona income tax brackets for Married Filing Jointly and Head of Household increase from $27,808 to $55,615 at 2.59%, and increase from $166,843 to $333,684 at 4.50% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of Arizona.
Last updated: September 21, 2022