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Moving from California to Arizona

At $100,000 a single filer saves $2,949 a year by moving from California to Arizona — $246 a month. California charges $5,055 at that income and Arizona charges $2,106, an effective 5.05% against 2.11%.

The gap is not constant. At $50,000 it is $183; at $500,000 it is $31,862. California is graduated and Arizona is flat, which is why the gap widens as income rises.

Change at $100,000
−$2,949
per year, single
Per month
−$246
Top marginal rate
13.3% → 2.5%
People who moved
52,383
in 2024

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 move priced at every income

State income tax in both jurisdictions for tax year 2026, at the standard tiers. Change the filing status to see how the answer moves.

State income tax in California and Arizona at incomes from $50,000 to $500,000, tax year 2026
IncomeCalifornia tax2025 bracketsArizona taxChange per yearChange per monthEffective rate
$50,000$1,040$856−$183−$152.08% → 1.71%
$75,000$2,775$1,481−$1,293−$1083.70% → 1.98%
$100,000$5,055$2,106−$2,949−$2465.05% → 2.11%
$150,000$9,705$3,356−$6,349−$5296.47% → 2.24%
$250,000$19,005$5,856−$13,149−$1,0967.60% → 2.34%
$500,000$43,968$12,106−$31,862−$2,6558.79% → 2.42%

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 .

Want a figure for your own income? Open this pair in the moving calculator, which also takes Maryland county and New York City local taxes.

Both states at $100,000

California (leaving)2025 brackets

$100,000 · Single · TY2026
Estimated state tax
$5,055
Effective rate
5.05%
Top marginal rate
13.3%
Rank of the states
45th
of 51 · lowest first
Burden relative to the highest-taxing state at this income+$1,292 vs median state

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 (leaving) brackets, deductions and sources →

Arizona (arriving)

$100,000 · Single · TY2026
Estimated state tax
$2,106
Effective rate
2.11%
Top marginal rate
2.5%
Rank of the states
11th
of 51 · lowest first
Burden relative to the highest-taxing state at this income−$1,656 vs median state

Arizona (arriving) brackets, deductions and sources →

How many people make this move

52,383 people moved from California to Arizona in 2024, give or take 6,890 — the American Community Survey is a sample, and its margin of error on a flow this size is wide. That makes it the fourth busiest of the 57 routes this site covers.

The traffic runs both ways: 28,174 people moved the other way, from Arizona to California, in the same year. That is a net 24,209 toward Arizona. The return trip has its own page: moving from Arizona to California.

Movers: U.S. Census Bureau, Table 1. State-to-State Migration Flows: 2024 (American Community Survey 1-year estimates) (retrieved 2026-09-23). Universe: population 1 year and over in the united states. Tax figures are computed from each state's own rate schedule and are unrelated to this dataset.

What else changes between California and Arizona

Capital gains. A long-term gain meets a top rate of 13.30% in California and 1.88% in Arizona.

California, today: California is the plainest statement of the rule in the country and the most expensive. The 2025 Form 540 instructions for line 7a say: "California taxes long and short term capital gains as regular income. No special rate for long term capital gains exists." The top bracket is 12.3%, and a 1% Behavioral Health Services Tax on taxable income over $1,000,000 takes the top to 13.3% — the highest rate on a long-term gain anywhere in the United States.

Arizona, after the move: Arizona subtracts 25% of net long-term capital gain from assets acquired after 31 December 2011. Against the flat 2.5% rate that leaves an effective 1.875%. The 2025 Form 140 instructions state: "You may subtract 25% (.25) of any net long-term capital gain included in your federal adjusted gross income that is derived from an investment in an asset acquired after December 31, 2011." Compare every state.

Retirement income. Arizona: Arizona does not tax Social Security benefits received under Title II of the Social Security Act. Compare every state.

Direction of travel. California's top rate has not moved since 2021. Arizona's top rate has fallen 5.50 points since 2021. California history · Arizona history.

What this does not answer

State income tax only. Property tax, sales tax and housing costs usually matter more to a moving decision than the figures on this page, and none of them is here.

A full year in each state. In the year you move you will normally file part-year returns in both, splitting the income between them, so neither column is what you will actually pay that year.

Rates are tax year 2026. Sources: California Franchise Tax Board and Arizona Department of Revenue. How we verify this data · Disclaimer