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Hawaiicorporate tax inArizona
Low — top rate under 5%

Arizona

Top Rate
4.9%
Rate Structure
Flat
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

Arizona's top corporate income tax rate is 4.9%, applied as a flat rate. This places Arizona in the "Low (under 5%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

Arizona applies a single flat 4.9% corporate income tax rate to all taxable income, with no brackets.

S-Corp & Pass-Through Treatment

Arizona recognizes federal S-corp election. Pass-through entities may elect entity-level taxation at 2.5% (matching individual flat tax) under Arizona's PTE election.

Official State Revenue Department

For current corporate tax rules in Arizona, consult the state's official source at https://azdor.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.

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Related guides

Arizona Department of Revenue: https://azdor.gov/
Law last updated: 2025Row last reviewed: Apr 26, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.