Arkansas Income Tax Calculator
Figure basis: Official Arkansas Department of Finance and AdministrationArkansas income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Arkansas state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Arkansas state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Arkansas Department of Finance and Administration and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Arkansas uses graduated income tax brackets. A single filer earning $60,000 owes $1,761.33 in state income tax, an effective rate of 2.94% and a marginal rate of 3.7%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Arkansas income tax works
The tax-year-2026 schedule reflects the individual income tax cut enacted in the 2026 Extraordinary (Special) Session, which lowered the top marginal rate from 3.9% (tax year 2025) to 3.7%, effective January 1, 2026 and for all subsequent tax years. Arkansas applies the same five-bracket schedule to all filing statuses; brackets are applied to net taxable income after the standard or itemized deduction. Authority: Arkansas Code Annotated 26-51-201; Arkansas DFA Withholding Tax Formula effective 01/01/2026. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Arkansas income tax brackets (2026)
The table below shows the Arkansas graduated income tax brackets for single filers, as published by the Arkansas Department of Finance and Administration and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $5,598.00 | 0% | Arkansas Department of Finance and Administration |
| $5,600.00 to $11,198.00 | 2% | Arkansas Department of Finance and Administration |
| $11,200.00 to $15,998.00 | 3% | Arkansas Department of Finance and Administration |
| $16,000.00 to $26,398.00 | 3.4% | Arkansas Department of Finance and Administration |
| Over $26,400.00 | 3.7% | Arkansas Department of Finance and Administration |
Arkansas and its fast-falling top rate
Arkansas has spent the past few years cutting its top individual income tax rate at an unusual pace. It fell to 4.7% after the 2023 special session, then to 4.4% and 3.9% under 2024 legislation, and now sits at 3.7% for tax year 2026 following the cut enacted in the 2026 extraordinary session. If you are working from an older paystub or a prior-year return, your effective rate is almost certainly lower than the figure you remember.
The schedule rewards lower incomes more than the top rate alone suggests. The first $5,599 of net taxable income is taxed at 0%, and rates then step up through 2%, 3%, and 3.4% before reaching 3.7% on income above $26,399. All four filing statuses share the same brackets, and a separate low-income tax table further reduces or removes liability for filers near the bottom of the income scale.
Two details trip people up. Arkansas uses a flat-dollar standard deduction, $2,470 for single filers and $4,940 for married couples filing jointly, indexed each year for inflation rather than tied to the federal amount. And because the rate cut took effect on January 1, withholding tables shift mid-cycle, so the tax your employer withholds early in a transition year can differ from the final schedule. Enter your own income above for the current figure.
Arkansas income tax: frequently asked questions
How much is the Arkansas income tax on a $60,000 salary?
A single filer earning $60,000 a year in Arkansas has a taxable income of $57,530.00 after the standard deduction. The computed state income tax is $1,761.33, an effective rate of 2.94%. Enter your own income above for an exact figure.
What is the Arkansas state income tax rate?
Arkansas has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 3.7%.
What filing statuses does Arkansas income tax apply to?
Arkansas income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is the current top Arkansas income tax rate?
For tax year 2026 the top Arkansas income tax rate is 3.7%, applying to net income above $26,399. It took effect January 1, 2026 following the cut enacted in the 2026 Extraordinary Session, which reduced the top rate from 3.9% to 3.7%.
How has Arkansas reduced its income tax rate in recent years?
Arkansas has cut its top individual income tax rate several times in quick succession: 4.7% after the 2023 Special Session, then 4.4% and 3.9% under 2024 legislation, and 3.7% effective January 1, 2026.
How does the Arkansas standard deduction work?
Arkansas uses a flat standard deduction by filing status rather than a percentage: $2,470 for single filers and $4,940 for married couples filing jointly, indexed annually for inflation. It differs from the federal standard deduction.
Does Arkansas have a low-income tax credit?
Yes. Arkansas provides a low-income tax table for taxpayers whose net income falls within the lower income ranges, phasing in liability so filers at the bottom of the income scale owe little or no state income tax. Amounts are published each year in the Arkansas individual income tax instructions from the Department of Finance and Administration.
Official sources
- Arkansas income tax rates (tax year 2026): Arkansas Department of Finance and Administration, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.