Arizona Taxes for 2026 Returns: Rate, Credits and Deadlines

Arizona’s income tax rate for 2026 is a flat 2.5%. Your 2026 Arizona return is due April 15, 2027. Arizona tax credits can cut what you owe dollar for dollar. For 2026, you can give up to $506 to a qualifying charity ($1,009 for married couples) and claim it as a credit. Below are the rates, forms, credits and dates.

Arizona also passed a new tax law in June 2026. It lines Arizona up with the new federal deductions for tips, overtime, seniors and car loan interest. Here is what it means for Phoenix families and business owners.

Last updated October 27, 2026. Amounts are for tax year 2026, filed in 2027.

Filing a federal return too? See what’s new for your 2026 return and the full list of 2026 federal tax changes.

Arizona taxes for 2026 at a glance

For tax year 2026, filed in 2027. Sources: Arizona Department of Revenue and the Arizona Legislature.

Rate and dates
Income tax rate, all filers	2.5%
2026 return due	April 15, 2027
Extended due date	Oct. 15, 2027
Last 2026 estimated payment	Jan. 15, 2027
TPT license renewal due	Jan. 1, 2027
Credit limits for 2026 (single / married filing jointly)
Qualifying Charitable Organization	$506 / $1,009
Qualifying Foster Care Charitable Organization	$632 / $1,262
Private school tuition (original)	$787 / $1,570
Private school tuition (switcher)	$784 / $1,561
Public school fees	$200 / $400

What is the Arizona income tax rate for 2026?

The Arizona income tax rate for 2026 is 2.5%. It is a flat rate, so everyone pays the same rate on their Arizona taxable income, no matter how much they earn or how they file. The Arizona Department of Revenue (ADOR) uses the same 2.5% rate for 2026 estimated payments.

Example:

If your Arizona taxable income is $60,000, your tax before credits is $1,500. That’s $60,000 times 2.5%.

What Arizona tax credits can you claim for 2026?

Arizona’s most popular credits let you send part of your state tax to a cause you choose. A credit lowers your tax dollar for dollar. So a $500 gift to a qualifying charity can cut your Arizona tax by $500, up to the limit. You can claim each of these credits, each up to its own limit.

Arizona charitable tax credits for 2026:

• Qualifying Charitable Organization (QCO), Form 321: up to $506 for single, head of household or married filing separately, and $1,009 for married filing jointly. The charity must be on ADOR’s approved list.
• Qualifying Foster Care Charitable Organization (QFCO), Form 352: up to $632 single and $1,262 married filing jointly. These charities help children and families in Arizona’s foster care system.
• Private school tuition, Form 323: up to $787 single and $1,570 married filing jointly, for gifts to a certified School Tuition Organization.
• Private school tuition “switcher” credit, Form 348: up to $784 single and $1,561 married filing jointly. You can only claim it after you give the full Form 323 amount.
• Public school credit, Form 322: up to $200 single and $400 married filing jointly, for fees or gifts paid straight to a public school for things like optional school-sponsored activities, character education programs and standardized testing fees.

You have extra time. Gifts made in 2026, or from January 1 to April 15, 2027, to a QCO, QFCO or School Tuition Organization can count on your 2026 return. Gifts made in that early 2027 window still use the 2026 limits.

Before you give, check that the group is on ADOR’s list for the year, and keep your receipt. Add it to your tax documents checklist so it’s ready at tax time.

Also new for 2026: Arizona’s dependent tax credit goes up from $100 to $125 for each child under 17.

Does Arizona allow the new tips, overtime, senior and car loan deductions?

Yes. On June 13, 2026, the governor signed HB 4168, Arizona’s tax law for the new budget. It creates Arizona subtractions that match these federal deductions, starting with tax year 2025:

• Qualified tips
• Qualified overtime pay
• The senior deduction for people 65 and older
• Interest on a qualified car loan

Arizona’s subtraction follows the amount you deduct on your federal return. So if you claim $3,000 of overtime on your federal Schedule 1-A, you can generally subtract the same amount on your Arizona return.

The same law also does two new things for 2026:

• If you take the standard deduction, you can add your charitable gifts to it, up to $1,000 ($2,000 for married couples filing jointly).
• A new subtraction for child and dependent care costs that are more than the federal child care credit you received.

Not final yet: ADOR hasn’t released the 2026 forms and instructions. They will show exactly how to claim each item. We’ll update this post when they’re out.

Which Arizona tax form do you file?

• Form 140: full-year Arizona residents. You must use it if your Arizona taxable income is $50,000 or more, you itemize, or you have adjustments to income.
• Form 140A or 140EZ: shorter forms for full-year residents with Arizona taxable income under $50,000 and a simple return. Both were offered for 2025. Check the 2026 rules when ADOR posts them.
• Form 140PY: part-year residents, such as people who moved to Phoenix during 2026.
• Form 140NR: nonresidents with Arizona income.

When is the Arizona tax deadline in 2027?

Your 2026 Arizona return is due Thursday, April 15, 2027. If you need more time to file, you can get an extension to October 15, 2027:

• If you get a federal extension, Arizona accepts it. You don’t need a separate Arizona form.
• If you don’t get a federal extension, file Arizona Form 204 by April 15.
• If you pay your extension payment online, you don’t need to mail Form 204.

An extension gives you more time to file, not more time to pay. Pay at least 90% of your tax by April 15 to avoid the extension underpayment penalty. See all the 2027 tax deadlines, federal and Arizona, in one place.

Do you need to make Arizona estimated payments?

You must make Arizona estimated payments during 2026 if your Arizona gross income was over $75,000 in 2025 and will be over $75,000 in 2026. For married couples filing jointly, the limit is $150,000 both years. For full-year residents, Arizona gross income is your federal adjusted gross income.

Your payments plus your Arizona withholding should cover 90% of your 2026 tax, or 100% of your 2025 tax. You pay with Form 140ES or online at AZTaxes.gov. The 2026 due dates are:

• April 15, 2026
• June 15, 2026
• September 15, 2026
• January 15, 2027

Federal estimated payments work differently. See our guide to 2026 estimated tax payments.

When do Phoenix businesses renew their TPT license?

If your business sells goods or certain services in Arizona, you have a Transaction Privilege Tax (TPT) license. Arizona’s TPT works much like a sales tax. The license must be renewed every year, even if you just got it.

• The 2027 renewal is due January 1, 2027.
• Late penalties apply to renewals filed after January 31, 2027.
• Renew online at AZTaxes.gov. Businesses with more than one location must renew online.
• Credit cards are not accepted for renewal fees.

Arizona taxes FAQ

About the author

Sources

• Arizona Legislature: HB 4168 fact sheet, as enacted (Laws 2026, Chapter 140)
• ADOR: Credits for contributions to QCOs and QFCOs
• ADOR: Credits for contributions to certified School Tuition Organizations
• ADOR: Public school tax credit
• ADOR: 2026 Form 140ES booklet (rate, estimated payment rules and dates)
• ADOR: 2025 Form 140 booklet (who must use Form 140)
• ADOR: Making payments, late payments and filing extensions
• ADOR: Simple steps to renew 2027 TPT licenses

This article is general information, not tax advice for your situation. Tax rules can change, so talk with a tax professional before you file.