The Arizona Together initiative established by Governor Ducey connects individuals and businesses to resources, information, and volunteer opportunities to support Arizonans during the COVID-19 outbreak. Learn more, visit ArizonaTogether.org.
All payments made by a tenant, or on behalf of a landlord, are taxable. Please see the list below, and note that it is not inclusive.
Common Income Sources
Non-refundable and forfeited deposits
Late payment fees
Federal rent subsidies (HUD)
Fees Passed on to Tenant
Common area fees
Homeowner association fees
Repairs and/or improvements
Individual owners of taxable rental properties are required by law to obtain a transaction privilege tax (TPT) license with the Arizona Department of Revenue (ADOR), regardless if the owner rents the property themselves or employs a property management company (PMC). A license is only required for cities that impose a tax on residential rental activity.