Arkansas Income Tax Calculator
Arkansas 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 $1,968.41 in state income tax, an effective rate of 3.28% and a marginal rate of 3.9%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Arkansas income tax works
The 2024 bracket schedule reflects two legislative rate reductions: Act 5 of the 2023 Special Session and Act 1 of the 2024 Regular Session. The top rate fell from 4.7% to 3.9% effective for tax year 2024, applying to net income above $24,999. The same four-bracket schedule applies to all filing statuses; brackets are applied after the personal exemption and standard deduction are subtracted from gross income. Authority: Arkansas Code Annotated ยง26-51-201. 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 (2024)
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 Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $5,098.00 | 0% | Arkansas Department of Finance and Administration |
| $5,100.00 to $10,298.00 | 2% | Arkansas Department of Finance and Administration |
| $10,300.00 to $24,998.00 | 4% | Arkansas Department of Finance and Administration |
| Over $25,000.00 | 3.9% | Arkansas Department of Finance and Administration |
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 $57,730.00 after the standard deduction. The computed state income tax is $1,968.41, an effective rate of 3.28%. 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 3.9%.
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 2024 the top Arkansas income tax rate is 3.9%, applying to net income above $24,999. This rate took effect following Act 1 of the 2024 Regular Session, which reduced the top rate from 4.7% to 3.9%.
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. The rate was 5.9% before 2021 reforms began. Act 5 of the 2023 Special Session lowered it to 4.7%, and Act 1 of the 2024 Regular Session cut it further to 3.9%, effective for tax year 2024.
How does the Arkansas standard deduction work?
Arkansas uses a percentage-based standard deduction rather than a fixed dollar amount. Filers may deduct 10% of net income, up to a cap of $2,270 for single filers and $4,540 for married couples filing jointly. The cap is set by the Arkansas Department of Finance and Administration and differs from the federal standard deduction.
Does Arkansas have a low-income tax credit?
Yes. Arkansas provides a low-income tax credit for taxpayers whose net income falls within the lowest bracket. The credit is designed to phase in the tax liability gradually so that filers at the bottom of the income scale owe little or no state income tax. Specific credit amounts are published each year in the Arkansas individual income tax instructions available from the Department of Finance and Administration.
Official sources
- Arkansas income tax rates (tax year 2024): Arkansas Department of Finance and Administration, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.