Arizona vs California Income Tax — 2026
A single filer earning $100,000 pays $2,949 less per year in Arizona than in California — $246 a month. Arizona charges $2,106; California charges $5,055.
Why this pair has a page: bordering states.
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | Arizona tax | California tax | Difference |
|---|---|---|---|
| $50,000 | $856 | $1,040 | $183 less in AZ |
| $75,000 | $1,481 | $2,775 | $1,293 less in AZ |
| $100,000 | $2,106 | $5,055 | $2,949 less in AZ |
| $150,000 | $3,356 | $9,705 | $6,349 less in AZ |
| $250,000 | $5,856 | $19,005 | $13,149 less in AZ |
| $500,000 | $12,106 | $43,968 | $31,862 less in AZ |
| $1,000,000 | $24,606 | $102,982 | $78,376 less in AZ |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
How the two systems differ
| Arizona | California | |
|---|---|---|
| Tax structure | Flat rate | Graduated |
| Top marginal rate | 2.5% | 13.3% |
| Number of brackets | 1 | 9 |
| Standard deduction (single) | $15,750 | $5,706 |
| Personal exemption | None | $153 credit |
| Local income taxes | No | No |
| Capital gains | preferential | ordinary |
| Population (2024) | 7,582,384 | 39,431,263 |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
By filing status
| Filing status | Arizona | California | Difference |
|---|---|---|---|
| Single | $2,106 | $5,055 | $2,949 less in AZ |
| Married filing jointly | $1,713 | $2,079 | $367 less in AZ |
| Married filing separately | $2,106 | $5,055 | $2,949 less in AZ |
| Head of household | $1,909 | $2,631 | $722 less in AZ |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, Arizona costs $2,949 less per year than California — $246 a month.
| Arizona | California2025 brackets | Difference | |
|---|---|---|---|
| State income tax | $2,106 | $5,055 | $2,949 |
| Per month | $176 | $421 | $246 |
| Effective rate | 2.11% | 5.05% | 2.95 pts |
| Marginal rate | 2.5% | 9.3% | 6.80 pts |
| Standard deduction | $15,750 | $5,706 | $10,044 |
| Taxable income | $84,250 | $94,294 | $10,044 |
| Tax structure | Flat rate | Graduated | |
| Local income taxes | No | No |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Full detail: Arizona · California · methodology
What this comparison leaves out
Sources for both states
- 1.Arizona Department of RevenueState revenue department2026 Form 140ES Individual Estimated Tax Payment BookletRetrieved · 'For tax year 2026 estimated tax payments, the tax rate for estimating your tax liability is 2.5%.' The booklet directs taxpayers to use their 2025 standard deduction because the 2026 amount is not yet published.
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.California Franchise Tax BoardState revenue department2026 Instructions for Form 540-ES, Estimated Tax for IndividualsRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.