Arkansas Income Tax Rates, Brackets, and Calculator for 2026

Tax Calculator

Arkansas Income Tax Calculator for 2026

Enter annual household income and select a filing status to estimate Arkansas income tax for 2026. Results open in our All 50 States income tax calculator with Arkansas highlighted. The examples below provide a starting point, showing Arkansas income tax for a Single filer earning $50,000 to $150,000 annually. The effective tax rate rises across these examples, including a change to the upper-income schedule. Arkansas's rank also changes because other states' rates, deductions, and credits affect tax differently at each income level.

2026 Arkansas State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $2,470 standard deduction and $29 personal tax credit, with no other deductions, adjustments, or credits. The calculations use the enacted 2026 rate schedules and allowances also listed in the state's 2026 estimated-tax worksheet. The $100,000 example includes a $10 bracket adjustment. Federal, payroll, and local taxes are excluded from the tax totals.

2026 Arkansas State Rank: Compares all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. Arkansas ranks in the moderate range nationally across these examples, with rankings from 18th to 22nd lowest. See the All 50 States income tax calculator for assumptions and sources.

Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $3,490 in Arkansas state income tax for 2026. The marginal tax rate is 3.7%, while the effective rate is 3.49% after the standard deduction, lower bracket, bracket adjustment, and personal tax credit.

Tax Rates

Arkansas Income Tax Rates

Arkansas's five individual income tax rates are 0%, 2%, 3%, 3.4%, and 3.7% for 2026. First determine total Arkansas net taxable income after deductions, then select the applicable schedule below. The five-bracket schedule applies when that amount is $94,700 or less. Single, Married Filing Jointly, Married Filing Separately, and Head of Household use the same thresholds. Each rate applies only to the portion of taxable income within its bracket.

When total taxable income exceeds $94,700, Arkansas replaces the five-bracket schedule with the two-bracket schedule below. It taxes the first $4,700 at 2% and the remaining taxable income at 3.7%. This schedule applies to the full taxable-income calculation, not just the amount above $94,700.

The bracket adjustment begins at $290 for taxable income from $94,701 through $94,800. It decreases by $10 for each subsequent $100 income band, with a final $10 adjustment from $97,501 through $97,600. No adjustment remains above $97,600. Our $100,000 Single example has $97,530 of taxable income, so it receives the final $10 adjustment. The bracket adjustment FAQ explains how these steps affect tax as income rises.

Act 2 lowered the top rate from 3.9% to 3.7% and established the 2026 schedules shown here. State law also provides for annual inflation adjustments to the tables. The state's 2026 estimated-tax worksheet, revised May 6, 2026, reflects the lower 3.7% rate. It also lists the standard deduction and personal tax credits used in our examples.

Compare States

Compare Arkansas to Other States

The next table compares Arkansas with its six neighboring states and Kansas at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Arkansas. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.

2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 65. A negative difference means less state income tax than Arkansas. Differences are calculated before rounding to whole dollars. Tennessee and Texas do not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.

2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.

Key takeaway: Arkansas falls near the middle of the selected states. At $75,000 of annual income, Arkansas's estimated $2,287 state income tax is about $246 less than Missouri and $542 less than Oklahoma. It is about $424 more than Louisiana and $19 more than Mississippi under the same assumptions. Texas and Tennessee have no state tax on these wages.

Examples

Arkansas Income Tax Calculation Examples

The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the married example assumes each spouse earns $75,000, for a combined $150,000. The married couple files jointly for federal taxes and separately on the same Arkansas return. This filing option can reduce or eliminate the marriage penalty when both spouses have income. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.

To simplify the calculations, both examples assume full-year Arkansas residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind, deaf, or claimed as dependents. Arkansas calculates its own adjusted gross income, which equals household wages in these examples. These examples use the Arkansas standard deduction and ordinary taxpayer and spouse personal tax credits, with no other deductions, state adjustments, or credits. The federal standard deduction does not reduce Arkansas taxable income. See the All 50 States calculator for a full list of assumptions and sources.

The rate schedules come from Act 2 of 2026. The $2,470 deduction per taxpayer and $29 personal tax credit appear in the 2026 estimated-tax worksheet and the 2025 annual instructions used by our calculator. The examples apply bracket percentages directly and round at the end, so results may differ slightly from the state's income-band tax tables and whole-dollar return calculations. Final 2026 annual instructions should be checked when published.

Looking at the table above, we can see that both Single and Married Filing Jointly reach the same 3.7% marginal tax rate. Each spouse claims a $2,470 standard deduction, leaving $72,530 of taxable income per person. Each calculation uses the five-bracket schedule and a $29 personal tax credit, producing $2,287.41 of tax. Combined tax is $4,574.82, exactly twice the Single amount before rounding. Both households therefore have the same 3.05% effective rate, and this comparison shows no Arkansas marriage penalty. The $1 difference between twice the displayed Single tax and the displayed married tax comes from rounding.

A regular Arkansas joint calculation would combine taxable income and apply the upper-income schedule in this example. It would produce $5,229.32 of tax, or $654.50 more than filing separately on the same return. Our married example uses the separate-spouse method to reflect that available savings. The married filing options FAQ explains the distinction. Next, we will review the step-by-step calculations for Single and Married Filing Jointly.

Step-by-Step Example 1: Single

For a single filer with $75,000 of household income, subtract the $2,470 Arkansas standard deduction to find taxable income. The resulting $72,530 is below $94,700, so this example uses the five-bracket schedule. After calculating the tax in each bracket, subtract the $29 personal tax credit.

• Arkansas taxable income: Subtract the state standard deduction from household income. $75,000 − $2,470 = $72,530
• Tax through the first four brackets: Apply the rate to the portion of taxable income in each bracket. $5,600 × 0% = $0 $5,600 × 2% = $112 $4,800 × 3% = $144 $10,400 × 3.4% = $353.60 Then add the results. $112 + $144 + $353.60 = $609.60
• Tax on the fifth bracket: Subtract $26,400 from $72,530, leaving $46,130 taxed at 3.7%. $46,130 × 0.037 = $1,706.81
• Tax before credits: Add the tax from the lower brackets and the top bracket. $609.60 + $1,706.81 = $2,316.41
• Estimated Arkansas income tax: Subtract the $29 personal tax credit. $2,316.41 − $29 = $2,287.41

Arkansas effective tax rate: $2,287.41 divided by $75,000 of household income equals 3.05%, rounded. The estimated state income tax rounds to $2,287 in the comparison table.

Arkansas marginal tax rate: 3.7%, the rate applied to the next dollar of Arkansas taxable income in this example.

Step-by-Step Example 2: Married Filing Jointly

Now let's apply the calculation to a married couple filing jointly for federal taxes and separately on the same Arkansas return. Each spouse earns $75,000, for a combined household income of $150,000. Each claims a $2,470 standard deduction, leaving $72,530 of taxable income per spouse. Both use the five-bracket schedule and receive a $29 personal tax credit. We calculate each spouse's tax separately, then combine the results.

• Each spouse's Arkansas taxable income: Subtract the state standard deduction from each spouse's wages. $75,000 − $2,470 = $72,530
• Tax through each spouse's first four brackets: Apply the rate to the portion of taxable income in each bracket. $5,600 × 0% = $0 $5,600 × 2% = $112 $4,800 × 3% = $144 $10,400 × 3.4% = $353.60 Then add the results. $112 + $144 + $353.60 = $609.60
• Tax on each spouse's fifth bracket: Subtract $26,400 from $72,530, leaving $46,130 taxed at 3.7%. $46,130 × 0.037 = $1,706.81
• Each spouse's tax before credits: Add the tax from the lower brackets and the top bracket. $609.60 + $1,706.81 = $2,316.41
• Each spouse's tax after credits: Subtract the $29 personal tax credit. $2,316.41 − $29 = $2,287.41
• Estimated household Arkansas income tax: Add the two spouses' tax amounts. $2,287.41 + $2,287.41 = $4,574.82

Arkansas effective tax rate: $4,574.82 divided by $150,000 of household income equals 3.05%, rounded. The estimated state income tax rounds to $4,575 in the comparison table.

Arkansas marginal tax rate: 3.7%, the rate applied to the next dollar of Arkansas taxable income in each spouse's calculation. Each spouse reaches the same bracket as the Single filer.

Takeaway

Arkansas Income Tax Takeaways

Higher rates apply only within the higher bracket: Both examples reach the 3.7% bracket, but income in the lower brackets is taxed at lower rates. Most of the taxable income in these examples falls in the top bracket. Reaching that bracket does not mean all household wages are taxed at 3.7%.

The effective rate shows tax relative to household income: Both the Single filer at $75,000 and the married household at $150,000 pay 3.05% of household income in Arkansas tax. The standard deduction, lower brackets, and personal tax credits keep that effective rate below the 3.7% marginal rate. Calculating each spouse's tax separately gives the married household the same result per person as the Single example.

The schedule changes when taxable income exceeds $94,700: Arkansas switches from five brackets to two, replacing the lower schedule for the entire tax calculation. A temporary bracket adjustment reduces tax near that boundary and ends above $97,600. Because that adjustment decreases in steps, additional income can increase tax by more than the 3.7% bracket rate alone would suggest.

Married filing options can change the comparison: Filing separately on the same Arkansas return saves our married household $654.50 compared with a regular joint calculation. The resulting $4,574.82 tax equals the combined tax of two single filers earning $75,000 each, before rounding. This filing method eliminates the marriage penalty in our equal-wage example.

Compare the tax amount as well as the top rate: Arkansas's $2,287 tax at $75,000 is slightly higher than Mississippi's $2,268, even though Mississippi's top rate is 4% rather than 3.7%. Deductions, credits, and the income covered by each bracket explain why the lower top rate does not always produce the lower bill. Arkansas ranks 18th at this income level among the 50 states and DC.