TaxWrenTaxes for Arizona freelancers in 2026
Single filers get a standard deduction of $16,100 ($32,200 married filing jointly).
On $85,000 of 1099 profit, a single filer owes about $1,572 in Arizona income tax on top of $17,800 in federal taxes. That ranks 11th lowest of 51 (50 states and DC), $1,157 less than the median state.
Among its neighbors, Nevada would tax the same income less, while New Mexico, Utah and California would tax it more.
Arizona income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2.5% | $0 | $0 |
Arizona vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Arizona | $1,572 | $19,372 | $65,628 |
| California | $3,102 | $20,902 | $64,098 |
| New Mexico | $2,547 | $20,347 | $64,653 |
| Nevada | $0 | $17,800 | $67,200 |
| Utah | $2,549 | $20,349 | $64,651 |
How Arizona taxes changed
For 2026, Arizona raised the single standard deduction from $15,750 to $16,100. State tax on $85,000 of 1099 profit falls from $1,581 to $1,572 (−$9).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 2.5% | 2.5% |
| Standard deduction (single) | $15,750 | $16,100 |
| State tax on $85,000 of 1099 profit | $1,581 | $1,572 |
| Take-home on a $75,000 salary | $59,832 | $60,120 |
Each year uses that year's federal and Arizona rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- In lieu of a dependent exemption, Arizona offers a dependent tax credit of $100 per dependent under the age of 17 and $25 per dependent age 17 and older. The credit begins to phase out for taxpayers with federal adjusted gross income (FAGI) above $200,000 (single filers) or $400,000 (MFJ).
Sources: Arizona revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Arizona 1099 tax FAQ
Does Arizona have a state income tax?
Arizona has a flat income tax of 2.5%.
How much should a freelancer in Arizona set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 23% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $1,572 Arizona income tax. Use the calculator for your own income, expenses and filing status.
What is the top Arizona income tax rate in 2026?
2.5%. Arizona has a flat income tax of 2.5%.
Do I need to make estimated tax payments to Arizona?
Generally yes, if you expect to owe state tax that is not covered by withholding. Arizona sets its own thresholds and due dates; check the Arizona revenue department's estimated payment rules.