Quarterly Estimated Tax Calculator — Arizona (2026)
If you earn income in Arizona without withholding — freelancing, contracting, rentals, dividends — the IRS expects payment four times a year, not once. This calculator turns your expected 2026 net profit into a per-quarter number covering self-employment tax, federal income tax and Arizona state tax. Arizona uses a flat personal income tax of 2.50% applied to taxable income after a state standard deduction of $16,100.
Arizona Quarterly Tax Calculator
Gross 1099 income minus business expenses.
2026 due dates and safe harbor
Federal estimated payments are due April 15, June 15, September 15 of 2026 and January 15 of 2027. You avoid penalties by paying either 90% of the current year's liability or 100% of last year's (110% if prior-year AGI exceeded $150,000) — the safe-harbor rule.
Arizona runs its own estimated-payment schedule that usually mirrors the federal dates. On $90,000 of net profit the Arizona portion alone is about $422 per quarter.
Underpayment penalties
The IRS charges interest-style penalties per quarter you fall short, currently around 7–8% annualized. Paying late in the year does not fix an early-quarter shortfall unless you use the annualized income method on Form 2210.
Irregular income is common in tech work around Phoenix: if Q1 is slow and Q4 is huge, the annualized method usually beats four equal payments.
Paying as a Arizona taxpayer
Pay federally through IRS Direct Pay or EFTPS, and Arizona through the state revenue department's online portal — keep confirmation numbers for both.
Arizona has no separate city or county income tax, so the state figure above is the full sub-federal income tax you pay.
Local and payroll taxes Arizona adds on top
Arizona adds no state-mandated employee payroll deduction beyond FICA, so nothing extra is taken from your gross pay at the state level.
Arizona has no separate city or county income tax, so the state figure above is the full sub-federal income tax you pay.
Nobody withholds these for you when you are self-employed in Arizona. Local wage taxes, city business licences and gross-receipts style levies are yours to register for and remit alongside your quarterly federal and state estimates.
Working across a state line from Arizona
Arizona holds income-tax reciprocity agreements with California, Indiana, Oregon and Virginia. If you commute between them, your wages are taxed only by your state of residence — file the exemption certificate with your employer so the wrong state is not withheld from every paycheck.
Remote and hybrid work complicates this further: most states tax income where the work is physically performed, so a Phoenix resident spending part of the year at a client site in Nevada may owe a nonresident return there. Keep a day-count log if you split time between states.
The rest of your Arizona tax bill
Arizona charges a 5.6% state sales tax, homeowners pay an average effective property tax of 0.62% of market value, and the minimum wage in force during 2026 is $15.15 an hour.
Combined transaction privilege tax averages about 8.4%.
Income tax is only one part of a state's take. Arizona recovers revenue through sales and property tax as well, which is why headline income tax rates alone are a poor guide to how far a salary really goes. Arizona exempts Social Security and up to $2,500 of federal, state and Arizona local pension income; other retirement income is taxed at the flat rate.
Arizona vs Nevada on the same salary
On a $90,000 salary, a single filer keeps about $70,298 a year in Arizona against roughly $72,145 in Nevada — a difference of $1,848, or $154 a month.
Effective combined rates are 21.9% in Arizona and 19.8% in Nevada. Set that gap against living costs: index 103 here versus 102 there, with property tax at 0.62% and 0.55% respectively.
Arizona income tax brackets 2026 (single filer)
| Taxable income | Rate |
|---|---|
| $0 and up | 2.50% |