Combined rate and how to defer it in Arizona.
Arizona's flat 2.50% capital gains rate keeps the combined federal-plus-state figure at 26.3% (20% federal + 3.8% NIIT + 2.50% state), which is modest by national standards but still a real number on a large gain.
Arizona taxes capital gains at a flat 2.50% state rate, on top of federal. Run the full estimate including depreciation recapture in the capital gains tax calculator.
A 1031 like-kind exchange can defer the full 26.3% combined rate. See what your gain defers to in the 1031 exchange calculator, and map your deadlines with the timeline calculator.