Arkansas tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 0% – 3.7% |
| Standard deduction | Single $2,470 · Married filing jointly $4,940 · Head of household $2,470 · Married filing separately $2,470 |
| Personal exemption | Single $29 · Married filing jointly $58 · Head of household $58 · Married filing separately $29 · per dependent $29 — a credit subtracted from tax |
| Federal income tax deduction | Not allowed |
| Income-based tax adjustments | Arkansas bracket adjustment: subtracts $10 to $290 from tax, by taxable income band. |
| Employee payroll taxes | None |
| Local income taxes | None |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure (taxable income where noted); the state’s own definition of income can differ slightly.
Arkansas income tax brackets 2026
Rates apply to Arkansas taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $5,599 | 0% |
| $5,599 | $11,199 | 2% |
| $11,199 | $15,999 | 3% |
| $15,999 | $26,399 | 3.4% |
| $26,399 | and up | 3.7% |
Arkansas upper-income table (net taxable income over $94,700: 2% on the first $4,700, 3.7% above). When taxable income is more than $94,700, this schedule applies to all of it instead of the table above:
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $4,700 | 2% |
| $4,700 | and up | 3.7% |
Income-based adjustments to Arkansas tax
After the bracket tax, the calculator subtracts the reduction amounts. Each amount is looked up in the official table for your filing status and taxable income.
Arkansas bracket adjustment — full table
| Taxable income | Subtracted from tax |
|---|---|
| $94,700 or less | $0 |
| over $94,700 | $290 |
| over $94,800 | $280 |
| over $94,900 | $270 |
| over $95,000 | $260 |
| over $95,100 | $250 |
| over $95,200 | $240 |
| over $95,300 | $230 |
| over $95,400 | $220 |
| over $95,500 | $210 |
| over $95,600 | $200 |
| over $95,700 | $190 |
| over $95,800 | $180 |
| over $95,900 | $170 |
| over $96,000 | $160 |
| over $96,100 | $150 |
| over $96,200 | $140 |
| over $96,300 | $130 |
| over $96,400 | $120 |
| over $96,500 | $110 |
| over $96,600 | $100 |
| over $96,700 | $90 |
| over $96,800 | $80 |
| over $96,900 | $70 |
| over $97,000 | $60 |
| over $97,100 | $50 |
| over $97,200 | $40 |
| over $97,300 | $30 |
| over $97,400 | $20 |
| over $97,500 | $10 |
| over $97,600 | $0 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Arkansas income tax | $73.75 | $1,917 |
| Take-home pay | $2,018.85 | $52,490 |
Effective tax rate 19.2%; tax on the next dollar earned 23.4%. Arkansas taxable income is $62,530, and an exemption credit of $29 is subtracted from the tax.
Second example: $120,000, married filing jointly, two children
Take-home $101,119 a year ($3,889.18 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Arkansas income tax $4,061.
How the Arkansas estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Arkansas standard deduction for your filing status. Personal exemptions are a credit taken off the tax at the end (dependents = the number of children you enter).
- Apply the brackets (married filing separately uses the single brackets); above $94,700 of taxable income the alternate schedule applies to all taxable income.
- Apply the income-based adjustments: Arkansas bracket adjustment.
- Divide the annual total by your number of paychecks.
What this Arkansas calculator does not model
- Low Income Tax Tables (lower tax for low-income filers, standard deduction built in)
- Married filing separately on the same return (each spouse taxed on own income with own $2,470 deduction) — the estimate taxes joint income on one schedule
- Arkansas credits (child care, low-income, etc.) and the $6,000 retirement income exemption
Data notes
- 2026 top rate is 3.7% (Acts 1 and 2 of the 2026 First Extraordinary Session, signed May 6, 2026, retroactive to Jan 1, 2026). The previous file used 3.9% from the original January 2026 withholding formula.
- Standard Income Table for 2026 (net taxable income ≤ $94,700): 0% to $5,599; 2% to $11,199; 3% to $15,999; 3.4% to $26,399; 3.7% above. Thresholds apply to all filing statuses.
- Net taxable income over $94,700: the whole amount is taxed on the upper-income table (2% on the first $4,700, 3.7% above), less a bracket adjustment of $290 for $94,701–$94,800, falling $10 per $100 band to $10 at $97,501–$97,600 and $0 above (Ark. Code § 26-51-201(a)(4)(B)–(C) as amended by Act 2 of the 2026 First Extraordinary Session). Modeled exactly from the statute; DFA’s printed tables compute tax at band midpoints, so they can differ from this by a few dollars.
- Standard deduction is $2,470 PER TAXPAYER: $4,940 for married filing jointly (previous file wrongly used $2,470 for joint filers — that was the per-employee withholding amount).
- Personal tax credit is a CREDIT: $29 single/MFS, $58 married filing jointly or head of household, plus $29 per dependent.
Sources
- State income tax: Arkansas Act 2 of the 2026 First Extraordinary Session (SB 1) – individual rate tables for tax years beginning on/after Jan 1, 2026 (top rate 3.7%) (read 2026-10-07)
- State income tax: DFA Fiscal Impact Statement – SB 1 (2026 1st Ex. Sess.): 2026 Standard and Upper Income Tables (read 2026-10-07)
- State income tax: Arkansas DFA – 2026 AR1000ES (revised, 3.7%): standard deduction $2,470 per taxpayer; personal tax credits $29 single/MFS, $58 joint/HOH, $29 per dependent (read 2026-10-07)
- State income tax: Arkansas DFA – 2025 AR1000F/AR1000NR Instructions (standard deduction by filing status: $4,940 married filing joint) (read 2026-10-07)
- State income tax: Office of the Governor – Bills Signed: HB1001, SB1 (May 6, 2026) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Louisiana, Mississippi, Missouri, Oklahoma, Tennessee, Texas
States with a similar tax setup: New Mexico, California, South Carolina, Rhode Island, New Jersey, Vermont
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.