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AZ

Arizona Nanny Tax Guide

Arizona has a simple flat income tax of 2.5%, making tax calculations straightforward for household employers. Combined with no disability or family leave requirements, it's relatively simple to manage.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$14.70/hour

SUTA Rate Range

0.08% - 20.3%

Key Things to Know

  • Flat state income tax rate of 2.5%
  • State minimum wage is $14.70/hour
  • No disability or paid leave requirements
  • Simple flat tax makes withholding easier

Arizona Employer Requirements

State Income Tax

Arizona uses a flat 2.5% income tax rate on all taxable income. This makes calculating withholding straightforward compared to states with progressive brackets.

State Unemployment Insurance

Employers pay SUI tax on the first $8,000 of wages. New employer rate is 2.0%, with rates ranging from 0.08% to 20.3% based on experience.

Workers' Compensation

While not mandatory for household employers with fewer than 3 employees, workers' comp coverage is recommended to protect both you and your employee.

What will it cost?

Wondering what you'll actually owe as a Arizona employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Arizona tax agency, IRS Publication 926

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