Arizona: corporate income tax, franchise tax unconfirmed and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
4.9%
Franchise or privilege
Not verified
Not verifiedEntity annual report
Yes
Delivered to the Arizona Corporation Commission on or before the date the commission assigns, each subsequent year in the corporation's anniversary month
Return due date
Not verified
Not verifiedExtension
Available
Conflict to resolve before publication: https://azdor.gov/business/corporate-income-tax/making-payments-and-filing-extensions says 'a maximum six-month extension to file' and 'This is not a request for extension to pay', while the Corporate Income Tax…
Zero activity / minimum tax
The corporate income tax is the greater of $50 or 4.9% of net income, so a $50 minimum applies even where the computed tax is lower. No separate zero-activity filing waiver was found on the retrieved…
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
- Extension
Extension
Does not extend paymentConflict to resolve before publication: https://azdor.gov/business/corporate-income-tax/making-payments-and-filing-extensions says 'a maximum six-month extension to file' and 'This is not a request for extension to pay', while the Corporate Income Tax…
Must be requested
- Entity report
Entity report
Delivered to the Arizona Corporation Commission on or before the date the commission assigns, each subsequent year in the corporation's anniversary month
The due date is entity-specific (assigned by the commission and shown on the entity record), so no single calendar date applies.
Email me the Arizona guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Arizona impose a corporate income tax?
Yes. 4.9%
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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