Arizona Estimated Tax Payments (2026)

Do you have to pay estimated taxes in Arizona?

Only if your income is high enough. Arizona keys the requirement to Arizona gross income, not tax owed: you must make estimated payments only if your Arizona gross income exceeded $75,000 (single, married filing separately, or head of household) or $150,000 (married filing jointly) in BOTH 2025 and 2026. Arizona taxes income at a flat 2.5%.

When are Arizona estimated taxes due in 2026?

Arizona's 2026 quarterly payments are due April 15, June 15, September 15, and January 15, in four equal installments, on the same calendar as your federal payments.

• Q1, April 15, 2026

• Q2, June 15, 2026

• Q3, September 15, 2026

• Q4, January 15, 2027

How much should you set aside for Arizona estimated taxes?

Plan to set aside 25% to 30% of your net self-employment profit to cover federal and Arizona taxes combined, then confirm the exact amount with the calculator above. On $50,000 of net self-employment profit, federal self-employment tax alone is about $7,065 (15.3% on 92.35% of your earnings). On top of that you'll owe federal income tax and about $760 in Arizona income tax: 2.5% of your profit after half of your self-employment tax and the $16,100 standard deduction.

How do you avoid an Arizona underpayment penalty?

To avoid an Arizona underpayment penalty, pay the smaller of 90% of your 2026 Arizona tax or 100% of your 2025 tax, in four on-time installments. Paying the full amount late doesn't help; each installment has to be on time. You can estimate a federal underpayment penalty here.

What deductions lower your Arizona estimated taxes?

Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. Like the IRS, Arizona lets you deduct half of your self-employment tax. The federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income from your federal taxes, but Arizona doesn’t allow it, so it doesn’t lower your Arizona tax.

Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the Arizona Department of Revenue before you file.

How to file quarterly taxes in Arizona

Filing quarterly in Arizona means two separate payments each period: one to the IRS for federal tax, and one to the Arizona Department of Revenue for your state taxes. Here’s how to do it.

1. Confirm you need to pay. You owe estimated payments when tax isn’t withheld from enough of your income — 1099 or freelance work, investment income, or other untaxed income. Federal and Arizona run separate tests: the state generally requires estimated payments if you expect to owe $75,000 or more in Arizona tax after withholding and credits, subject to its safe-harbor rules.
2. Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
3. Calculate your Arizona estimate separately. Work out your Arizona amount on its own using Form 140ES. Don’t just send part of your federal payment to the state — the Arizona calculation is separate, based on your Arizona income tax, credits, and any Arizona withholding.
4. Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes.
5. Pay Arizona separately. Make a second payment to AZTaxes.gov and select the Form 140ES estimated payment for 2026. Save that confirmation too. This money counts only toward your Arizona taxes.
6. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. Arizona uses those same four dates.

Steps reflect 2026 rules and are for planning, not tax advice.