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Tax year 2026

Arizona vs New Mexico Income Tax — 2026

A single filer earning $100,000 pays $1,463 less per year in Arizona than in New Mexico $122 a month. Arizona charges $2,106; New Mexico charges $3,569.

Why this pair has a page: bordering states.

Arizona at $100K
$2,106
2.11%
New Mexico at $100K
$3,569
3.57%
Annual difference
$1,463
$122 a month
National ranks
11 vs 22
of 50, lowest tax first

The bill at every income

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

Arizona and New Mexico income tax compared at seven income levels, 2026
Gross incomeArizona taxNew Mexico taxDifference
$50,000$856$1,184$328 less in AZ
$75,000$1,481$2,359$878 less in AZ
$100,000$2,106$3,569$1,463 less in AZ
$150,000$3,356$6,019$2,663 less in AZ
$250,000$5,856$11,158$5,302 less in AZ
$500,000$12,106$25,908$13,802 less in AZ
$1,000,000$24,606$55,408$30,802 less in AZ
Annual state income tax, Arizona versus New Mexico
AZ at $50,000: $856AZ at $50,000$856NM at $50,000: $1,184NM at $50,000$1,184AZ at $75,000: $1,481AZ at $75,000$1,481NM at $75,000: $2,359NM at $75,000$2,359AZ at $100,000: $2,106AZ at $100,000$2,106NM at $100,000: $3,569NM at $100,000$3,569AZ at $150,000: $3,356AZ at $150,000$3,356NM at $150,000: $6,019NM at $150,000$6,019AZ at $250,000: $5,856AZ at $250,000$5,856NM at $250,000: $11,158NM at $250,000$11,158AZ at $500,000: $12,106AZ at $500,000$12,106NM at $500,000: $25,908NM at $500,000$25,908AZ at $1,000,000: $24,606AZ at $1,000,000$24,606NM at $1,000,000: $55,408NM at $1,000,000$55,408

How the two systems differ

Arizona and New Mexico income tax systems compared
ArizonaNew Mexico
Tax structureFlat rateGraduated
Top marginal rate2.5%5.9%
Number of brackets16
Standard deduction (single)$15,750$16,100
Personal exemptionNoneNone
Local income taxesNoNo
Capital gainspreferentialpreferential
Population (2024)7,582,3842,130,256

By filing status

Arizona and New Mexico tax on $100,000 by filing status, 2026
Filing statusArizonaNew MexicoDifference
Single$2,106$3,569$1,463 less in AZ
Married filing jointly$1,713$2,576$863 less in AZ
Married filing separately$2,106$3,706$1,599 less in AZ
Head of household$1,909$2,954$1,045 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 $1,463 less per year than New Mexico$122 a month.

Arizona compared with New Mexico at $100,000
ArizonaNew MexicoDifference
State income tax$2,106$3,569$1,463
Per month$176$297$122
Effective rate2.11%3.57%1.46 pts
Marginal rate2.5%4.9%2.40 pts
Standard deduction$15,750$16,100$350
Taxable income$84,250$83,900$350
Tax structureFlat rateGraduated
Local income taxesNoNo

Full detail: Arizona · New Mexico · 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
    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 organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    Retrieved
  3. 3.New Mexico Taxation and Revenue DepartmentState revenue department
    FYI-104, New Mexico Withholding Tax, Effective January 1, 2026 (Rev. 11/2025)
    Retrieved · 2026 percentage-method tables reproduce the same 1.5%/3.2%/4.3%/4.7%/4.9%/5.9% progression and the same bracket widths ($8,000, $25,000, $50,000, $100,000, $315,000 above the deduction offset for married filers), confirming the statutory schedule is unchanged for 2026.

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