2026 Tax Tables
Arizona’s withholding model is unique: employees elect one of seven flat rates on Form A-4 (0.5%, 1.0%, 1.5%, 2.0%, 2.5%, 3.0%, or 3.5%). The employer applies the elected rate directly to gross taxable wages every pay period. If no A-4 is on file, the default withholding rate is 2.0%. Arizona has no standard deduction, no allowances, and no bracket system. The statutory state income tax rate is a flat 2.5% for tax year 2023 and beyond.
Calculate ArizonaWithholding →State Tax Rate
0.5% – 3.5% elected flat (default 2.0%)
State W-4 Form
A-4
Tax Year
2026
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Arizona uses an elected flat rate on Form A-4. Employees pick one of seven rates from 0.5% to 3.5%. The default is 2.0% if no A-4 is on file. The underlying state income tax rate is a flat 2.5%.
For most employees, 2.5% matches the statutory Arizona income tax rate and settles to roughly zero at tax-return time. Employees with significant deductions may elect 2.0% or lower; employees who want extra withholding may elect higher.
The employer withholds at 2.0% by default. Arizona requires all new employees to complete Form A-4 within 5 days of hire.
Arizona applies the employee’s elected A-4 rate to supplemental wages. If no rate is elected, the default 2.0% applies.