Arizona
Capturing your share of the west coast market from
an Arizona location is both practical and inexpensive
in almost every operating category – labour,
transportation, utilities and real estate. And the
Arizona lifestyle attracts and retains talent.
Here’s why:
Competitive business costs
- Corporate income tax rate: 6.968%
- Real and personal property effective rate : 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
Incentives and tax credits
- R&D Tax Credit – income tax credits for qualified
research and development conducted in Arizona,
including co-operative research efforts between
companies and state universities
- Private Activity Bonds – tax-exempt bonds
for construction, purchase of equipment for
manufacturing operations, qualified real estate
development, and so on
- Pollution Control Tax Credit – income tax credit
on real or personal property used to control or
prevent pollution
Strategic location benefits
- Enterprise Zones – income tax credits and/or
property tax reclassification for businesses located
in designated disadvantaged zones
- Foreign Trade Zones – special zones created
to reduce operating costs for import/export
businesses
- Military Re-use Zones – incentives are available
to aviation and aerospace companies creating
new jobs and making capital investments within
designated zones

Overlooking the Grand Canyon at sunset |
Easy access to major markets
- Six international airports and more than 200
airfields provide companies with easy access to
world markets.
From Arizona, companies can:
- Service much of the country by truck in one day;
- Access more than 6,000 miles of well-maintained
highway and road network.
For more information, contact:
Arizona Department of Commerce
1700 W Washington, Suite 600
Phoenix, AZ 85007
Tel: +1 602 771 1100
Website: www.azcommerce.com