Business Operating Environment

Competitive business costs:

• Corporate Income Tax Rate: 6.968%
• Real and Personal Property Effective Rate (state median): 3.14%
• State Sales Tax Rate: 5.6%-9.0% (state median is 8.3%)
• Right to Work State (low union activity)
• Low workers compensation rates
• No inventory tax

Financial benefits and incentives are available to companies that invest in Arizona:

• Tax credits
• Foreign Trade Zones
• Enterprise Zones
• Empowerment Zones
• Job Training Grants
• Military Reuse Zones

See also Subjects A-Z, Cost of Doing Business