Arkansas income tax rates for 2026
Arkansas has rates from 0% to 3.7%; for single filers the top rate of 3.7% starts above $26,400 of Arkansas taxable income. Rates apply to Arkansas taxable income: federal adjusted gross income minus Arkansas’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 0% | $0 – $5,600 | $0 – $5,600 |
| 2% | $5,600 – $11,200 | $5,600 – $11,200 |
| 3% | $11,200 – $16,000 | $11,200 – $16,000 |
| 3.4% | $16,000 – $26,400 | $16,000 – $26,400 |
| 3.7% | Over $26,400 | Over $26,400 |
Arkansas standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $2,470 | $4,940 |
| Personal credit (off the tax) | $29 | $58 |
| Credit per dependent (off the tax) | $29 | $29 |
Deductions and exemptions reduce the income Arkansas taxes; credits reduce the tax itself. The head-of-household standard deduction is $2,470.
How much Arkansas income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Arkansas tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $992 | 2.48% | $2,620 | $3,612 | 9% |
| $60,000 | $1,732 | 2.89% | $5,020 | $6,752 | 11.3% |
| $80,000 | $2,472 | 3.09% | $8,770 | $11,242 | 14.1% |
| $100,000 | $3,490 | 3.49% | $13,170 | $16,660 | 16.7% |
| $150,000 | $5,350 | 3.57% | $24,734 | $30,084 | 20.1% |
| $250,000 | $9,050 | 3.62% | $51,304 | $60,354 | 24.1% |
At $100,000, for example, Arkansas takes about $3,490 and the combined income tax bill is $16,660. Your marginal rate on the next dollar at that income is 25.7% (22% federal + 3.7% Arkansas). These estimates apply Arkansas’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Arkansas compares with neighboring states
On a $75,000 salary, a single filer pays $2,287 in Arkansas income tax, the 18th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Tennessee | $0 | 0% | No wage tax | 1 of 51 |
| Texas | $0 | 0% | No wage tax | 1 of 51 |
| Louisiana | $1,864 | 2.49% | Flat 3% | 13 of 51 |
| Mississippi | $2,268 | 3.02% | Flat 4% | 17 of 51 |
| Arkansas | $2,287 | 3.05% | 0%–3.7% | 18 of 51 |
| Missouri | $2,588 | 3.45% | 0%–4.7% | 26 of 51 |
| Oklahoma | $2,830 | 3.77% | 0%–4.5% | 31 of 51 |
Compare Arkansas with Louisiana, Missouri, Mississippi, Oklahoma, Tennessee and Texas.
Arkansas tax rules to know
Key points from our 2026 Arkansas data, compiled from the official sources listed at the end of this page:
- SB 1 of the 2026 First Extraordinary Session (signed May 6, 2026) cut the top individual rate from 3.9% to 3.7%, retroactive to January 1, 2026.
- The brackets shown are Arkansas's 2026 STANDARD income table, which applies when net taxable income is $94,700 or less: 0% to $5,599; 2% $5,600-$11,199; 3% $11,200-$15,999; 3.4% $16,000-$26,399; 3.7% $26,400-$94,700. Bracket thresholds are indexed for inflation each year.
- If net taxable income exceeds $94,700, the UPPER income table applies instead: 2% on the first $4,700 and 3.7% on the excess (equivalent to 3.7% x income - $79.90). For net taxable income of $94,701-$97,600 a bracket adjustment reduces that tax (starting at $290 and falling $10 per $100 of income).
- Married couples use the same (non-doubled) brackets on a joint return; spouses may file separately on the same return to use two sets of brackets.
- Standard deduction is $2,470 per taxpayer for 2026 ($4,940 MFJ). Personal tax credit is $29 per taxpayer, spouse and dependent (additional credits for age 65+ and blindness).
- Low-income taxpayers may owe less (or nothing) under Arkansas's separate low-income tax tables, which this bracket schedule does not model.
Local income tax: none. Cities and counties in Arkansas do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Arkansas income tax rate for 2026?
Arkansas has rates from 0% to 3.7% for 2026. For single filers the top rate of 3.7% applies to Arkansas taxable income over $26,400. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.05% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,490 in Arkansas income tax.
How much is Arkansas income tax on $75,000?
A single filer with $75,000 in wages owes about $2,287 in Arkansas income tax for 2026, based on Arkansas taxable income of about $72,530. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,305. A married couple earning $150,000 would owe about $5,229 in state tax.
What is the Arkansas standard deduction for 2026?
In our 2026 data, the Arkansas standard deduction is $2,470 for single filers and $4,940 for married couples filing jointly ($2,470 for heads of household). Arkansas also offers a personal credit of $29 that is subtracted from the tax itself. For a single filer earning $75,000, Arkansas taxable income works out to about $72,530 in our estimate. See the rules section on this page for income limits and other details.
Does Arkansas have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Arkansas, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $9,957 in combined federal and Arkansas income tax.
How does Arkansas income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,287 in Arkansas income tax, the 18th-lowest among the 50 states and DC. Among neighbors, Tennessee would take $0 and Oklahoma $2,830. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Arkansas tax estimate exact?
It is an estimate. We apply Arkansas’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Arkansas subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Arkansas’s tax agency for final numbers.