Arizona § 43-1111 - Tax rates for corporations
Full text of Arizona Arizona Revised Statutes § 43-1111 — Tax rates for corporations, with citation guidance and answers to common questions.
§ 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 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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-1111
What does Arizona Revised Statutes § 43-1111 cover?
Section 43-1111 ("Tax rates for corporations") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-1111?
A common citation format is "Arizona Revised Statutes § 43-1111" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-1111 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.