Arizona Revised Statutes Title 43. Taxation of Income § 43-1111. Tax rates for corporations

There shall be levied, collected and paid for each taxable year upon the entire Arizona taxable income of every corporation, unless exempt under § 43-1126 or 43-1201 or as otherwise provided in this title or by law, taxes in an amount of the greater of fifty dollars or:

1. For taxable years beginning through December 31, 2013, 6.968 per cent of net income.

2. For taxable years beginning from and after December 31, 2013 through December 31, 2014, 6.5 per cent of net income.

3. For taxable years beginning from and after December 31, 2014 through December 31, 2015, 6.0 per cent of net income.

4. For taxable years beginning from and after December 31, 2015 through December 31, 2016, 5.5 per cent of net income.

5. For taxable years beginning from and after December 31, 2016, 4.9 per cent of net income.


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