How to pay Arizona estimated taxes.

Arizona collects its own estimated tax through the Arizona Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make 2026 estimated payments if your Arizona gross income was more than $75,000 in 2025 and exceeds $75,000 in 2026 ($150,000 for both years if married filing jointly). For full-year residents, Arizona gross income is federal adjusted gross income.

Your withholding plus estimated payments must total either 90% of your 2026 tax or 100% of your 2025 tax. You can use the prior-year option only if you were required to file and did file a 2025 Arizona return. ADOR does not publish a 110% high-income rule.

If you underpay: Arizona charges interest at the federal short-term rate plus 3 percentage points: 7% for January to March 2026, 6% for April to June 2026, and 7% for July to December 2026. The estimated tax penalty is figured on Form 221.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Due April 15, June 15, and September 15, 2026, and January 15, 2027. This matches the federal schedule.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Arizona, step by step

What you need

Nothing to set up. AZTaxes.gov Individual/Small Business Income Payment takes payments without an account.
Your Social Security number and a copy of last year's Arizona return.
Your bank routing and account numbers.

Start at AZTaxes.gov Individual/Small Business Income Payment, Arizona's official payment site.

From the AZTaxes.gov home screen, select Make an Individual/Small Business Income Payment.
On the Payment Type screen, choose 140ES: Estimate Payments.
Select your filing status. If married, enter both spouses' names and SSNs. Then click Continue.
Fill in the taxpayer information, pick the calendar quarter this payment is for, and click Continue.
Choose E-check or credit card, enter the amount and settlement date, and submit. Do not mail Form 140ES if you pay online.

Other ways to pay: E-check through AZTaxes.gov is free and can be scheduled ahead. Credit card payments go through an outside vendor that charges a convenience fee shown before you confirm (rate not published by ADOR). You can also mail a check with Form 140ES, using a separate form for each quarter.

Arizona will not fill these payments in for you. Your preparer has to enter each estimated payment on your Arizona return. Keep your own record of the date, amount, and confirmation number.

Extension payments

File Arizona Form 204 by April 15 to get an automatic extension to October 15, or rely on your federal extension and check the Filing Under Extension box (82F) on your return. It does not extend the time to pay: pay at least 90% of your tax by April 15 to avoid the extension underpayment penalty. To pay online, use Make an Individual/Small Business Income Payment on AZTaxes.gov and choose the 204 extension payment type. If you pay the extension electronically, you do not need to file Form 204.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Arizona's trigger is based on gross income, not on how much tax you owe, so a business owner with modest Arizona tax can still be required to pay estimates.
If you file the separate Arizona Small Business Income (SBI) return, its estimates are paid separately as 140ES-SBI on AZTaxes.gov.
E-check payments must be completed by 11 p.m. Arizona time the business day before the due date.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the Arizona Department of Revenue's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.