Arkansas State Income Tax 2026
Arkansas's top marginal income tax rate is 3.7% for 2026, applied to income above $26,400 (cut from 3.9% in a May 2026 special session, retroactive to January 1). 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 $5,599 is exempt from state tax.
Arkansas 2026 Quick Facts
| Tax type | Graduated (5 brackets) |
| Top marginal rate | 3.7% (above $26,400) |
| Lowest taxable bracket | 2.0% ($5,600 to $11,199) |
| 0% exempt up to | $5,599 |
| Standard deduction (single) | $2,470 |
| Standard deduction (MFJ) | $4,940 |
| Local income tax | None |
| Reciprocity agreements | None |
| Social Security taxed | No |
| 2026 changes | Top rate cut to 3.7% (was 3.9% in 2025) |
2026 Arkansas Income Tax Brackets
| Rate | Single Filer Income | Married Filing Jointly |
|---|---|---|
| 0% | $0 - $5,599 | $0 - $5,599 |
| 2.0% | $5,600 - $11,199 | $5,600 - $11,199 |
| 3.0% | $11,200 - $15,999 | $11,200 - $15,999 |
| 3.4% | $16,000 - $26,399 | $16,000 - $26,399 |
| 3.7% | Above $26,400 | Above $26,400 |
Sources: Arkansas Department of Finance and Administration (dfa.arkansas.gov) 2026 withholding tax tables, Act 2 of the 2026 First Extraordinary Session, Tax Foundation, IRS Publication 17. Data verified September 2026.
Arkansas Effective Rate Calculator
Standard deduction: $2,470 applied before tax calculation.
Effective Rate
3.09%
State Tax Due
$2,316
Marginal Bracket
3.7%
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
$75,000 income
$100,000 income
$250,000 income
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?
Does Arkansas tax Social Security income?
Does Arkansas have a local income tax?
What is Arkansas's standard deduction?
Did Arkansas change its income tax rate for 2026?
Sources: Arkansas Department of Finance and Administration (dfa.arkansas.gov) 2026 withholding tax tables, Act 2 of the 2026 First Extraordinary Session, Tax Foundation, IRS Publication 17. Data verified September 2026. Not tax advice. Always confirm current figures with the Arkansas Department of Revenue or a licensed CPA or Enrolled Agent before filing.