Arkansas income tax rate 2026
OfficialArkansas rates, brackets and the tax on common salaries.
- Rate
- 2% to 3.7%
- Tax on $75,000
- $2,288
- 3.1% effective
- Tax on $100,000
- $3,490
- 3.5% effective
- Rank among taxing states
- #34 of 42
- by tax taken on $75,000, 1 takes the most
What is the Arkansas income tax rate in 2026?
Arkansas taxes wages at 2% to 3.7% in 2026. On a $75,000 salary, Arkansas income tax is $2,288, an effective rate of 3.05%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Arkansas income tax brackets for 2026
Arkansas has 4 brackets for single filers, from 2% to 3.7%. The first $5,600 of taxable income is taxed at 0%. The 3.7% top bracket starts at $26,400 of taxable income for a single filer. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $5,600 | 2% |
| $11,200 | 3% |
| $16,000 | 3.4% |
| $26,400 | 3.7% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $5,600 | 2% |
| $11,200 | 3% |
| $16,000 | 3.4% |
| $26,400 | 3.7% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $5,600 | 2% |
| $11,200 | 3% |
| $16,000 | 3.4% |
| $26,400 | 3.7% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Arkansas income tax do you pay on $100,000?
On $100,000 of wages, Arkansas income tax is $3,490 in 2026, an effective rate of 3.49%. The table runs from $30,000 to $300,000. Enter your own pay in the Arkansas tax calculator to see every paycheck. The Arkansas minimum wage 2026 page covers the low end of the pay scale.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Arkansas standard deduction in 2026?
The Arkansas standard deduction is $2,470 for single filers and $4,940 for married couples filing jointly in 2026. Each filer also gets a personal credit of $29.
- Standard deduction, single
- $2,470
- Married filing jointly
- $4,940
- Personal credit
- $29
How did Arkansas income tax change in 2026, and what changes in 2027?
Arkansas cut its rate to 2% to 3.7% in 2026, from a range of 2% to 3.9% in 2025. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2% | 3.9% | $2,470 | official |
| 2026 | progressive | 2% | 3.7% | $2,470 | official |
How does Arkansas income tax compare with other states?
On $75,000, Arkansas income tax ranks #34 of 42 states that tax wages, where #1 takes the most. The state income tax rates for 2026 page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Arkansas income tax withheld from a paycheck?
Employers withhold Arkansas income tax from each paycheck, using the Form AR4EC each employee fills in. On a $75,000 salary paid every two weeks, that is $88.00 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers use the DFA withholding tables or formula: annual pay minus $2,470 for every employee, the tax from the brackets, minus $29 per exemption on Form AR4EC. Paychecks here assume AR4EC claims yourself (1), yourself and your spouse (2) or head of household and yourself (2), plus one per dependent.
Questions people ask
How much Arkansas tax is withheld from a bonus?
Employers can withhold Arkansas tax on a bonus at a flat 3.7%. The return settles the actual tax on it.
Does Arkansas tax overtime and tips?
Yes. Arkansas taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Arkansas has not adopted that.
Do 401(k) contributions lower Arkansas income tax?
Yes. Traditional 401(k) contributions lower Arkansas taxable wages, as they do for federal income tax.