title: Arizona — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/arizona/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Arizona](https://advennt.io/jurisdictions/arizona/) Tax Arizona · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · AI-generated · [Back to full Arizona report →](https://advennt.io/jurisdictions/arizona/) Key section parameters | Jurisdiction | Arizona (US-AZ) | |---|---| | Regulator | Recorded in register | | Favourability | Favourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Arizona applies two separate statutory rates: 10% of adjusted gross event wagering receipts for online/mobile sports wagering and 8% for retail/land-based, plus a 0.25% federal excise tax on handle. Free-bet/promo deductions are capped at 10% of revenue. At 10% online, Arizona is among the lowest-ta… ## Full section analysis Arizona applies two separate statutory rates: 10% of adjusted gross event wagering receipts for online/mobile sports wagering and 8% for retail/land-based, plus a 0.25% federal excise tax on handle. Free-bet/promo deductions are capped at 10% of revenue. At 10% online, Arizona is among the lowest-taxed US markets. Governor Hobbs' FY2027 executive budget (Feb 2026) proposes a tiered structure adding a 45% top tier for operators above $75M average monthly revenue — not enacted.