Graduated BracketsTop Rate: 3.9%Rate cut from 5.9% in 4 yearsLast reviewed June 2026

Arkansas State Income Tax 2026

Arkansas's top marginal income tax rate is 3.9% for 2026, applied to income above $25,700. The state has cut its top rate from 5.9% in 2022, one of the most aggressive rate-reduction trajectories in the US. Income up to $5,099 is exempt from state tax.

Arkansas 2026 Quick Facts

Tax type	Graduated (5 brackets)
Top marginal rate	3.9% (above $25,700)
Lowest taxable bracket	2.0% ($5,100 to $10,299)
0% exempt up to	$5,099
Standard deduction (single)	$2,340
Standard deduction (MFJ)	$4,680
Local income tax	None
Reciprocity agreements	None
Social Security taxed	No
2026 changes	Top rate held at 3.9% (was 4.4% in 2024)

2026 Arkansas Income Tax Brackets

Rate	Single Filer Income	Married Filing Jointly
0%	$0 - $5,099	$0 - $5,099
2.0%	$5,100 - $10,299	$5,100 - $10,299
3.0%	$10,300 - $14,699	$10,300 - $14,699
3.4%	$14,700 - $25,699	$14,700 - $25,699
3.9%	Above $25,700	Above $25,700

Sources: Arkansas Department of Finance and Administration (dfa.arkansas.gov), Tax Foundation 2026 State Tax Guide, IRS Publication 17. Data verified May 2026.

Arkansas Effective Rate Calculator

Annual Gross Income

Filing Status

Standard deduction: $2,340 applied before tax calculation.

Effective Rate

3.25%

State Tax Due

$2,441

Marginal Bracket

3.9%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

What You Actually Pay: Worked Examples

$50,000 income

State tax due$1,535

Effective rate3.1%

Marginal bracket3.9%

After state tax$48,465

$75,000 income

State tax due$2,510

Effective rate3.3%

Marginal bracket3.9%

After state tax$72,490

$100,000 income

State tax due$3,485

Effective rate3.5%

Marginal bracket3.9%

After state tax$96,515

$250,000 income

State tax due$9,335

Effective rate3.7%

Marginal bracket3.9%

After state tax$240,665

Single filer, standard deduction. Does not include federal tax, Social Security, or Medicare.

Local Income Tax in Arkansas

Arkansas does not have a personal local income tax. No city or county in Arkansas levies an additional income tax on residents or workers.

This makes Arkansas one of the simpler tax-filing states despite its graduated bracket structure. The state-level rate is the only income tax you owe to any government beyond federal.

See the full local income tax guide for all US cities →

Arkansas Filing Requirements

Residents: File Arkansas Form AR1000F if gross income exceeds the filing threshold. Residents are taxed on all income from any source.

Part-year residents: File Form AR1000NR for the portion of the year you lived in Arkansas. Arkansas income while a resident is fully taxable.

Non-residents: File Form AR1000NR for Arkansas-source income only.

Filing deadline: April 15 (or the next business day if April 15 falls on a weekend or holiday). Extensions available with Form AR1055.

Retirement Income Treatment in Arkansas

Social Security benefits	Exempt	Arkansas does not tax Social Security at any income level
Traditional pension income	Partial	Up to $6,000 exclusion per person at age 59.5+
Government pension	Partial	Same $6,000 exclusion applies
Military pension	Exempt	Fully exempt from Arkansas state income tax
401(k) and IRA withdrawals	Partial	Up to $6,000 exclusion at age 59.5+
Roth IRA withdrawals	Exempt	Qualified distributions are tax-free

Arkansas treats retirement income moderately. The $6,000 exclusion is below average compared to Georgia ($65,000) or Illinois (full exemption), but Social Security and military pension are both fully exempt. See the full 50-state retirement income scorecard.

Arkansas Income Tax: FAQs

What are Arkansas's 2026 income tax brackets?

Arkansas uses a graduated income tax system in 2026. Income up to $5,099 is exempt (0%). Income from $5,100 to $10,299 is taxed at 2.0%. From $10,300 to $14,699 at 3.0%. From $14,700 to $25,699 at 3.4%. Income above $25,700 is taxed at the top rate of 3.9%. Arkansas has aggressively reduced its top rate in recent years from 5.9% in 2022.

Does Arkansas tax Social Security income?

No. Arkansas does not tax Social Security benefits. Arkansas also provides a retirement income exclusion of up to $6,000 per person for distributions from pensions and IRAs at age 59.5 and above.

Does Arkansas have a local income tax?

No. Arkansas does not allow cities or counties to levy a personal income tax. The state-level rate is the only income tax in Arkansas.

What is Arkansas's standard deduction?

Arkansas's standard deduction for 2026 is $2,340 for single filers and $4,680 for married filing jointly. This is on top of the $5,099 0% bracket effectively functioning as an exemption for low-income taxpayers.

Did Arkansas change its income tax rate for 2026?

Arkansas has been on a multi-year rate-reduction trajectory: top rate was 5.9% in 2022, 4.9% in 2023, 4.4% in 2024, and is at 3.9% in 2026. This is one of the most aggressive state-level rate cuts in recent US history. The Arkansas General Assembly continues to debate further reductions.

Sources: Arkansas Department of Finance and Administration (dfa.arkansas.gov), Tax Foundation 2026 State Tax Guide, IRS Publication 17. Data verified May 2026. Not tax advice. Always confirm current figures with the Arkansas Department of Revenue or a licensed CPA or Enrolled Agent before filing.