Finance · Arizona · Tax year 2026
Arizona Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Arizona sole proprietor with no other income owes about $24,285: $14,130 of self-employment tax, $8,235 of federal income tax, and $1,921 of Arizona income tax. That is 24.3% of profit, or $6,071 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $2,333 more in California and $1,921 less in Nevada.
- State income tax
- 2.5% flat
- Arizona tax on $100,000
- $1,921
- National rank
- #40 highest of 51
- Set aside on $100,000
- 24.3%
- State estimated payments
- Form 140ES
- LLC filing fee
- $50
- State sales tax
- 5.6% + local
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Arizona self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Arizona tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $527 | $7,954 | 19.9% | $1,988 |
| $60,000 | $8,478 | $3,559 | $992 | $13,029 | 21.7% | $3,257 |
| $80,000 | $11,304 | $5,344 | $1,456 | $18,104 | 22.6% | $4,526 |
| $100,000 | $14,130 | $8,235 | $1,921 | $24,285 | 24.3% | $6,071 |
| $150,000 | $21,194 | $16,413 | $3,083 | $40,690 | 27.1% | $10,173 |
| $250,000 | $29,851 | $36,509 | $5,478 | $71,838 | 28.7% | $17,959 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Arizona tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $124 | $6,174 | 15.4% | $1,544 |
| $60,000 | $8,478 | $1,885 | $589 | $10,952 | 18.3% | $2,738 |
| $80,000 | $11,304 | $3,550 | $1,054 | $15,908 | 19.9% | $3,977 |
| $100,000 | $14,130 | $5,335 | $1,518 | $20,983 | 21.0% | $5,246 |
| $150,000 | $21,194 | $9,795 | $2,680 | $33,670 | 22.4% | $8,417 |
| $250,000 | $29,573 | $25,154 | $5,075 | $59,803 | 23.9% | $14,951 |
How Arizona taxes self-employment income
Arizona starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $16,100 single, $32,200 joint, $24,150 head of household
- Top rate: 2.5%; your bracket on $100,000 of profit is 2.5%.
2026 Arizona income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 2.5% |
Arizona vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $2,333 more in California and $1,921 less in Nevada.
| State | State income tax | Total tax | Set aside | vs Arizona |
|---|---|---|---|---|
| Arizona | $1,921 | $24,285 | 24.3% | — |
| California | $4,254 | $26,618 | 26.6% | +$2,333 |
| Nevada | $0 | $22,365 | 22.4% | −$1,921 |
| Utah | $4,135 | $26,499 | 26.5% | +$2,214 |
| New Mexico | $3,223 | $25,587 | 25.6% | +$1,302 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Arizona.
| Profit | California | Nevada | Utah | New Mexico |
|---|---|---|---|---|
| $40,000 | −$92 | −$527 | +$402 | +$104 |
| $60,000 | +$327 | −$992 | +$1,006 | +$464 |
| $80,000 | +$1,157 | −$1,456 | +$1,610 | +$872 |
| $100,000 | +$2,333 | −$1,921 | +$2,214 | +$1,302 |
| $150,000 | +$5,493 | −$3,083 | +$3,121 | +$2,417 |
| $250,000 | +$12,008 | −$5,478 | +$4,989 | +$4,808 |
What's different about Arizona for the self-employed
- Arizona taxes income at a flat 2.5%. Its 2026 standard deduction follows the federal amounts under a June 2026 law; the state has not published final figures yet.
- No local income taxes. Selling taxable goods or certain services requires a Transaction Privilege Tax license.
- Arizona's sales tax is a transaction privilege tax (TPT) on the seller; businesses need a TPT license, and the state fee is $12 per location, plus any city license fees.
- After the Arizona Corporation Commission approves your Articles of Organization, a notice must be published: it is automatic on the ACC website if your statutory agent is in Maricopa or Pima County, otherwise you must publish it in a newspaper.
- You can skip the fourth (January 15, 2027) estimated payment if you file your 2026 Arizona return by February 1, 2027 and pay the full balance.
Arizona estimated payments and deadlines
Arizona collects its own estimated income tax with Form 140ES, separately from the IRS. Required if your Arizona gross income was over $75,000 in 2025 and is expected to exceed $75,000 in 2026 ($150,000 both years if married filing jointly).
| Installment | Arizona due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Arizona income tax return is due April 15, 2027.
File and pay through the Arizona Department of Revenue.
LLC fees and sales tax in Arizona
- Forming an LLC: $50 state filing fee.
- Arizona LLCs file no annual report.
- Sales tax: 5.6% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Arizona self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Arizona?
For a single filer with no other income, about 21.7% of profit at $60,000, 24.3% at $100,000, and 27.1% at $150,000 for 2026, covering self-employment tax, federal income tax, and Arizona income tax. Enter your own numbers in the calculator for a personal figure.
Does Arizona tax self-employment income?
Yes. Arizona taxes self-employment profit as ordinary income at 2.5% flat rate. Arizona starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Arizona estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form 140ES. Required if your Arizona gross income was over $75,000 in 2025 and is expected to exceed $75,000 in 2026 ($150,000 both years if married filing jointly).
How much does an LLC cost in Arizona?
The state filing fee to form an LLC is $50. Arizona LLCs file no annual report. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Arizona's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.azleg.gov/ars/43/01041.htm
- www.azleg.gov/legtext/57leg/2R/summary/H.HB4168_061126_HOUSEENGROSSED.DOCX.htm
- azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140Booklet.pdf
- azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf
- www.azleg.gov/ars/43/00501.htm
- azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs.pdf
- www.azcc.gov/faqs/BusinessServicesFAQs
- azdor.gov/sites/default/files/document/TPT_RATETABLE_07012025.pdf
- azdor.gov/business/transaction-privilege-tax/tpt-license
- azcc.gov/docs/default-source/corps-files/instructions/l010i-instructions-articles-of-organization.pdf