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How Bonuses Are Taxed in Arizona (2026)
A bonus paid on a separate check in Arizona has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and Arizona's flat 2.5% state income tax. Withholding is not a higher tax rate — it is just how much your employer holds back up front; your actual tax on the bonus is settled when you file, and any over-withholding comes back as refund.
| Component | Rate on the bonus |
|---|---|
| Federal income tax (supplemental, percentage method) | 22% flat · 37% above $1,000,000/yr |
| Social Security | 6.2% (up to $184,500 of total wages) |
| Medicare | 1.45% · +0.9% above $200,000 |
| Arizona state tax | 2.5% flat |
Some employers instead use the aggregate method — adding the bonus to your regular paycheck and withholding as if that were every check — which can withhold more or less than the flat 22%. The calculator above uses the flat-rate (percentage) method.
Arizona Bonus Take-Home by Amount (2026)
Flat-rate (percentage) method, single filer, bonus paid separately on top of a $65,000 salary. Enter your own numbers in the calculator above — this table is a starting point.
| Bonus | Federal (22%) | FICA | Arizona tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $25 | $679 |
| $2,500 | $550 | $191 | $63 | $1,696 |
| $5,000 | $1,100 | $383 | $125 | $3,393 |
| $10,000 | $2,200 | $765 | $250 | $6,785 |
| $15,000 | $3,300 | $1,148 | $375 | $10,178 |
| $25,000 | $5,500 | $1,913 | $625 | $16,963 |
How Arizona Paycheck Tax Is Calculated (2026)
Source: Arizona Department of Revenue| Flat state rate | 2.50% |
|---|---|
| Standard deduction (single) | $16,100 |
Federal Tax & FICA (shared across all states)
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Federal brackets (all filing statuses) | 10% / 12% / 22% / 24% / 32% / 35% / 37% |
|---|---|
| Social Security | 6.2% up to $184,500 wage base |
| Medicare | 1.45% on all wages, +0.9% above $200,000 single/HoH, $250,000 MFJ |
⚠️ Arizona's married-filing-jointly and head-of-household state brackets have not yet been independently verified against the primary source above — this calculator uses Arizona's single-filer brackets as an estimate when those statuses are selected.
Guideline version 2026-AZ-v1 · Last verified 2026-07-26
Arizona Bonus Tax FAQ
How much are bonuses taxed in AZ?
An Arizona bonus paid separately has the flat 22% federal supplemental tax withheld (37% above $1,000,000/year), 7.65% FICA, and Arizona's flat 2.50% state income tax. Arizona's low flat rate means the state piece on a bonus is small; combined withholding is about 32.2%.
What is the Arizona bonus tax rate for 2026?
22% federal + 2.50% Arizona + 6.2% Social Security + 1.45% Medicare. A $5,000 Arizona bonus has roughly $1,100 federal, $125 Arizona, and $383 FICA withheld, leaving about $3,392.
Do I get Arizona bonus tax back?
Arizona's 2.50% flat rate is close to your true rate, so little changes there. The federal 22% is withholding and is reconciled against your federal bracket at filing - any excess is part of your refund.
Methodology & Source
Arizona state tax figures sourced from Arizona Department of Revenue (https://azdor.gov/), citing Ariz. Rev. Stat. § 43-1011 — flat 2.5% rate effective 2023. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). Arizona's married-filing-jointly and head-of-household figures are not yet independently verified and currently fall back to single-filer brackets — see the caveat in the formula section above.
Bonus federal withholding uses the flat supplemental-wage rate (22%, 37% above $1,000,000 cumulative supplemental wages/year), per IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 edition — the alternative "aggregate method" is not modeled. Arizona publishes no separate supplemental withholding rate, so the calculator estimates the state tax on the bonus from your marginal bracket.
This is an estimate based on standard single-filer federal, FICA, and AZ state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions, and other factors. Arizona conforms closely to the federal standard deduction; this estimate applies it directly.
Guideline version: 2026-AZ-v1 · Effective: 2023-01-01 · Last verified: 2026-07-26