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Taxes AZ

AZ Corporate Income Tax

Source: AZ Department of Revenue Verified: March 1, 2026

Arizona imposes a flat corporate income tax rate of 4.9% on net income attributable to Arizona sources. C corporations file Form 120 with the Arizona Department of Revenue. The minimum tax is $50 per year regardless of net income.

Official Source:

AZ Department of Revenue

Always verify current information directly with this agency.

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