Tax Information

Arizona continues to demonstrate a pro-business mentality through reducing taxes and decreasing regulations. Aside from the competitive business tax incentives, here's a list of some of the benefits your business could enjoy here:

  • 100% sales factor on corporate income tax
  • 90 day or less permitting
  • Ability to carry forward 100% of net operating income for twenty consecutive years
  • Aggressive depreciation schedule
  • Low workman's comp and unemployment insurance rates
  • No corporate franchise or business inventory tax
  • No income tax on dividends from out-of-state subsidiaries
  • No sales tax on manufacturing equipment
  • No worldwide unitary tax
  • Right to Work State
  • Virtually all services exempt from sales tax

Corporate Income Tax

Arizona has a competitive corporate income tax at 4.9%.  Exemptions for manufacturing and other firms include the sale of machinery, equipment and chemicals used directly in manufacturing or processing. Also exempt are professional or personal services.

Real & Personal Property Tax

Commercial and industrial property has an assessment ratio of 18% that is applied to the net assessed value to determine the property tax liability for both primary and secondary tax values. The exemption amount for commercial and industrial personal property has increased to $185,811.

The Town of Fountain Hills does not impose any primary property tax.

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