{"country":"us","countryName":"United States","year":"2026","yearLabel":"2026","isCurrent":true,"region":{"code":"az","slug":"arizona","name":"Arizona"},"currency":"USD","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"state-income-tax-all","title":"Arizona income tax brackets: All filing statuses","group":"income-tax","kind":"bands","rows":[{"from":0,"to":null,"rate":0.025}],"source":{"title":"Arizona Department of Revenue, 2026 Form 140ES Individual Estimated Tax Payment Booklet","url":"https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf","retrievedAt":"2026-10-23"},"verified":true,"basis":"State taxable income, per year"},{"id":"state-income-tax","title":"Arizona income tax: key figures","group":"income-tax","kind":"values","rows":[{"label":"Type","value":"Flat rate","unit":"text"},{"label":"Flat rate","value":0.025,"unit":"rate"},{"label":"Top 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rate","from":null,"to":null,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"state-unemployment","section":"Arizona state unemployment insurance (employer)","group":"employer","basis":"","note":"Arizona new employers pay 2.0% for at least two calendar years.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Arizona DES Form UIT-0603A (12/25), Unemployment Tax Rate Information 2026","source_url":"https://des.az.gov/sites/default/files/dl/UIT-0603A_FY26.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Experience-rated range: lowest","from":null,"to":null,"rate":0.0003,"value":null,"unit":"rate"},{"section_id":"state-unemployment","section":"Arizona state unemployment insurance (employer)","group":"employer","basis":"","note":"Arizona new employers pay 2.0% for at least two calendar years.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Arizona DES Form UIT-0603A (12/25), 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