Skip to main content
USTaxGauge
Menu
Tax year 2026

Arizona vs California Income Tax — 2026

Arizona charges a flat 2.5%; California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000.

Arizona allows a $15,750 standard deduction for a single filer; California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer.

A single filer earning $100,000 pays $2,805 less per year in Arizona than in California — $234 a month. Arizona charges $2,106; California charges $4,911.

How the two systems differ

Arizona and California income tax systems compared
ArizonaCalifornia
Tax structureFlat rateGraduated
Top rate (any income)2.5%13.3%
Number of brackets110
Standard deduction (single)$15,750$5,900
Personal exemptionNone$158 credit
Local income taxesNoNo
Capital gainsLower rate or exclusionTaxed as ordinary income
Population (2024)7,582,38439,431,263

More on Arizona and California

Arizona at $100K
$2,106
2.11%
California at $100K
$4,911
4.91%
Annual difference
$2,805
$234 a month
National ranks
11 vs 43
of 51, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Arizona and California income tax compared at seven income levels, 2026
Gross incomeArizona taxCalifornia taxDifference
$50,000$856$973$117 less in AZ
$75,000$1,481$2,665$1,184 less in AZ
$100,000$2,106$4,911$2,805 less in AZ
$150,000$3,356$9,561$6,205 less in AZ
$250,000$5,856$18,861$13,005 less in AZ
$500,000$12,106$43,543$31,436 less in AZ
$1,000,000$24,606$102,301$77,695 less in AZ
Annual state income tax, Arizona versus California
AZ at $50,000: $856AZ at $50,000$856CA at $50,000: $973CA at $50,000$973AZ at $75,000: $1,481AZ at $75,000$1,481CA at $75,000: $2,665CA at $75,000$2,665AZ at $100,000: $2,106AZ at $100,000$2,106CA at $100,000: $4,911CA at $100,000$4,911AZ at $150,000: $3,356AZ at $150,000$3,356CA at $150,000: $9,561CA at $150,000$9,561AZ at $250,000: $5,856AZ at $250,000$5,856CA at $250,000: $18,861CA at $250,000$18,861AZ at $500,000: $12,106AZ at $500,000$12,106CA at $500,000: $43,543CA at $500,000$43,543AZ at $1,000,000: $24,606AZ at $1,000,000$24,606CA at $1,000,000: $102,301CA at $1,000,000$102,301

By filing status

Arizona and California tax on $100,000 by filing status, 2026
Filing statusArizonaCaliforniaDifference
Single$2,106$4,911$2,805 less in AZ
Married filing jointly$1,713$1,946$234 less in AZ
Married filing separately$2,106$4,911$2,805 less in AZ
Head of household$1,909$2,449$540 less in AZ

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 $2,805 less per year than California — $234 a month.

Arizona compared with California at $100,000
ArizonaCaliforniaDifference
State income tax$2,106$4,911$2,805
Per month$176$409$234
Effective rate2.11%4.91%2.80 pts
Marginal rate2.5%9.3%6.80 pts
Standard deduction$15,750$5,900$9,850
Taxable income$84,250$94,100$9,850
Tax structureFlat rateGraduated
Local income taxesNoNo

Full detail: Arizona · California · methodology

What this comparison leaves out

Sources for both states

  1. 1.Arizona Department of RevenueState revenue department
    2026 Form 140ES Individual Estimated Tax Payment Booklet
    https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf
    Retrieved · '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. 2.Tax FoundationResearch organization (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.California Franchise Tax BoardState revenue department
    Tax News, October 2026 — 2026 Indexing
    https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2026/10.html
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.