Arizona § 43-1711 Taxes and tax rate

Arizona Statutes

§ 43-1711 — Taxes and tax rate

Arizona § 43-1711

Title 43Arizona Revised Statutes

Ch. 17SMALL BUSINESSES

Art. 2Tax Rates and Tables

This text of Arizona § 43-1711 (Taxes and tax rate) 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. § 43-1711 (2026).

Text

If an Arizona small business taxpayer makes the election pursuant to section 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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If an Arizona small business taxpayer makes the election pursuant to section 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.