Taxes in Arizona
Every state-level tax in Arizona, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
For a typical Arizona resident, property tax is likely the most consequential of the state's three main tax types, even though none of Arizona's rates rank in the top or bottom three nationally. Property taxes are levied on assessed value and paid in a lump sum or through escrow, which makes the amount more visible and more tied to where someone lives than sales or income tax. Sales and income taxes apply to transactions and earnings, but property tax reflects a recurring obligation on a major asset. Still, Arizona sits broadly middle-of-the-pack, so no single levy dominates a resident's tax burden.
State income tax
2.50% flat rate.
Sales tax
The combined state + local sales tax rate is 8.54%. State rate 5.60% plus an average 2.94% local.
Estate & inheritance tax
Arizona imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Arizona levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
Arizona levies a cigarette tax of $2.00 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Arizona levies a gas tax of 19.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Arizona levies a beer tax of $0.160 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Arizona levies a wine tax of $0.840 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Arizona levies a spirits tax of $3.000 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.51%. Compare counties below for local rates.
Counties in Arizona by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Apache County | 0.90% | $63,700 |
| Pima County | 0.71% | $319,700 |
| La Paz County | 0.64% | $135,800 |
| Yuma County | 0.61% | $217,800 |
| Santa Cruz County | 0.61% | $233,000 |
| Cochise County | 0.60% | $218,300 |
| Navajo County | 0.59% | $201,500 |
| Gila County | 0.51% | $269,400 |
| Graham County | 0.48% | $212,000 |
| Pinal County | 0.47% | $349,000 |
| Coconino County | 0.46% | $448,000 |
| Mohave County | 0.44% | $281,000 |
| Maricopa County | 0.44% | $452,800 |
| Yavapai County | 0.41% | $425,200 |
| Greenlee County | 0.33% | $158,600 |