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Arizona · Arizona Department of Revenue

Arizona sales tax rates by city

5.6% statewide, plus county, city and special-district increments that push combined rates to 8.7% in parts of the state.
State base rate
5.6%
Lowest combined
7.8%
Highest combined
8.7%
Metros stacked
4

Quick answer

The Arizona state sales tax rate is 5.6%. Local jurisdictions add their own increments, so combined rates in covered Arizona metros run from 7.8% to 8.7%, averaging 8.35%. Rates shown are as published for January 1, 2026.

Cities in Arizona

Combined rate with the state share separated out.

Combined sales tax rates for covered Arizona cities
CityCountyLocal shareCombined
PhoenixMaricopa County3%8.6%
TucsonPima County3.1%8.7%
MesaMaricopa County2.7%8.3%
ChandlerMaricopa County2.2%7.8%
Source: Arizona Department of Revenue · rates as published for 2026

Arizona taxability rules

What is taxed matters as much as the rate.

Arizona counties

County-level rollups for the metros we cover.

How Arizona administers sales tax

Rates are published by the Arizona Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.

Arizona Department of Revenue rate tables