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Arizona Revised Statutes Title 43. Taxation of Income § 43-1711. Taxes and tax rate

Current as of January 01, 2025 | Updated by Findlaw Staff

If an Arizona small business taxpayer makes the election pursuant to § 43-302, there shall be levied, collected and paid for each taxable year on the Arizona small business taxable income taxes as determined in the following manner:

1. For taxable years beginning from and after December 31, 2020 through December 31, 2021, an amount equal to 3.5% of the Arizona small business taxable income.

2. For taxable years beginning from and after December 31, 2021 through December 31, 2022, an amount equal to 3.0% of the Arizona small business taxable income.

3. For taxable years beginning from and after December 31, 2022, an amount equal to 2.5% of the Arizona small business taxable income.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 43. Taxation of Income § 43-1711. Taxes and tax rate - last updated January 01, 2025 | https://codes.findlaw.com/az/title-43-taxation-of-income/az-rev-st-sect-43-1711/

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