Arizona § 43-1111 Tax rates for corporations

Arizona Statutes

§ 43-1111 — Tax rates for corporations

Arizona § 43-1111

Title 43Arizona Revised Statutes

Ch. 11CORPORATIONS

Art. 2Taxes and Rates

This text of Arizona § 43-1111 (Tax rates for corporations) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 43-1111 (2026).

Text

There shall be levied, collected and paid for each taxable year upon the entire Arizona taxable income of every corporation, unless exempt under section 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

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There shall be levied, collected and paid for each taxable year upon the entire Arizona taxable income of every corporation, unless exempt under section 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.