Arizona Small Business Income Tax Highlights

2024 Highlights

Due Date for Calendar Year Filers

Your 2024 Small Business Income tax return is due by midnight on April 15, 2025. If you file under a valid extension, your extended due date to file your income tax return is October 15, 2025.

2024 Arizona Small Business Income (SBI) Tax

The tax rate applicable to small business taxable income reported on Forms 140-SBI, 140PY-SBI or Form 140NR-SBI remains at 2.5% for 2024.