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Arizona Personal Income Tax Laws

Personal income taxes are levied by most U.S. states, while the few states lacking an income tax make up for the revenue in other ways. Arizona's personal income tax laws are relatively straightforward, with a rising percentage tax that starts at 2.87 percent. As in many other states, partnerships are not taxable in Arizona.

The following chart contains the most pertinent details of Arizona's personal income tax laws. See FindLaw's Tax Law section for additional resources.

Code Section 43-1011, et seq.
Who is Required to File All Arizona residents and nonresidents that derive income from activity or ownership of property within the state; Partnerships are not taxable
Rate First $20,000, 2.87%; Next $29,999, 3.2%; Next $49,999, 3.74%; Next $199,999, 4.72%; Over $300,000, 5.04%
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: State laws are constantly changing -- contact an Arizona tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

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