Arkansas income tax rates for 2026
A top rate of 3.7% (cut from 3.9% retroactive to January 1, 2026); net income up to $94,700 uses a lower-rate table starting at 0%, higher incomes pay 2% on the first $4,700 and 3.7% above. The calculation starts from Arkansas net income. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 2% | $0 – $4,700 |
| 3.7% | Over $4,700 |
Deductions, exemptions and credits
Before the rates apply, Arkansas allows a standard deduction of $2,470 (single) or $4,940 (married filing jointly) and a personal credit of $29 (single) or $58 (joint) subtracted from the tax. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- Arkansas’s bracket adjustment for net income between $94,701 and $97,600 is not applied, so estimates in that narrow band can be off by up to about $300.
Worked example: $75,000 in Arkansas
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $2,470 (standard deduction) = $72,530.00
Brackets: 0% × $5,599.00 + 2% × $5,600.00 + 3% × $4,800.00 + 3.4% × $10,400.00 + 3.7% × $46,131.00 = $2,316.45
Minus personal exemption credit: $29.00
Arkansas income tax = $2,287.45 — an effective rate of 3.05% and a marginal rate of 3.7%.
Arkansas income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $622 | 2.07% | $506 | 1.69% |
| $50,000 | $1,362 | 2.72% | $1,242 | 2.48% |
| $75,000 | $2,287 | 3.05% | $2,167 | 2.89% |
| $100,000 | $3,500 | 3.5% | $3,379 | 3.38% |
| $150,000 | $5,350 | 3.57% | $5,229 | 3.49% |
| $250,000 | $9,050 | 3.62% | $8,929 | 3.57% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Arkansas compared with nearby states
At $75,000 (single), Arkansas ranks 34 of 51 for state income tax, where 1 is the highest. Tennessee and Texas do not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Arkansas | $2,287 | 3.05% | 3.7% |
| Missouri | $2,534 | 3.38% | 4.7% |
| Tennessee | $0 | 0% | none |
| Mississippi | $2,268 | 3.02% | 4% |
| Louisiana | $1,864 | 2.48% | 3% |
| Texas | $0 | 0% | none |
| Oklahoma | $2,830 | 3.77% | 4.5% |
More about taxes in Arkansas
- A May 2026 special session cut Arkansas's top income tax rate from 3.9% to 3.7%, retroactive to January 1, 2026.
Arkansas cut its top rate to 3.7% in a May 2026 special session (Acts 1 and 2), retroactive to January 1, 2026. Bracket thresholds come from the Department of Finance and Administration’s 2026 withholding formula because the 2026 tax tables are published with the return.
Frequently asked questions
What is the Arkansas income tax rate for 2026?
A top rate of 3.7% (cut from 3.9% retroactive to January 1, 2026); net income up to $94,700 uses a lower-rate table starting at 0%, higher incomes pay 2% on the first $4,700 and 3.7% above. A single filer with $75,000 of income is in the 3.7% bracket but pays an effective 3.05%, because lower slices of income are taxed at lower rates.
How much Arkansas income tax do I pay on $75,000?
About $2,287 for a single filer — 3.05% of income — after $2,470 of standard deduction and a $29.00 personal exemption credit. A married couple with $150,000 owes about $5,229.
What deductions does Arkansas allow?
Arkansas allows a standard deduction of $2,470 (single) or $4,940 (married filing jointly) and a personal credit of $29 (single) or $58 (joint) subtracted from the tax. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Arkansas's income tax higher than its neighbors'?
At $75,000 (single), Arkansas ranks 34 of 51 for state income tax, where 1 is the highest. Among nearby states, Tennessee is lowest at $0 and Oklahoma is highest at $2,830.
Estimates only — not tax advice. Arkansas figures: Arkansas DFA 2026 withholding tax formula (revised May 2026); 2026 First Extraordinary Session HB1001/SB1; Tax Foundation 2026 table (standard deduction). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.