Arkansas Standard Deduction
The Arkansas standard deduction is a flat amount you can subtract from your gross income before Arkansas income tax is calculated, instead of itemising individual deductions. This page shows the Arkansas standard deduction for tax year 2024 by filing status, sourced directly from the Arkansas Department of Finance and Administration, and calculates your Arkansas taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Arkansas itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Arkansas provides. Use this alongside the Arkansas income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Arkansas standard deduction for 2024 is $2,270.00 (single) and $4,540.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $57,730.00 of Arkansas taxable income.
Arkansas standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $2,270.00 | Arkansas Department of Finance and Administration |
| Married filing jointly | $4,540.00 | Arkansas Department of Finance and Administration |
| Head of household | $2,270.00 | Arkansas Department of Finance and Administration |
| Married filing separately | $2,270.00 | Arkansas Department of Finance and Administration |
Arkansas allows a standard deduction equal to 10% of net income, capped at $2,270 for single filers and $4,540 for married filing jointly. This differs from the federal standard deduction. Source: Arkansas DFA, 2024 individual income tax instructions.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Arkansas standard deduction: frequently asked questions
What is the Arkansas standard deduction for 2024?
For tax year 2024, the Arkansas standard deduction is $2,270.00 for single filers and $4,540.00 for married couples filing jointly, as published by the Arkansas Department of Finance and Administration. It is subtracted from your gross income to give your Arkansas taxable income.
How does the Arkansas standard deduction affect my tax?
The standard deduction lowers your Arkansas taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $2,270.00 standard deduction has $57,730.00 of Arkansas taxable income before any other adjustments.
Should I take the Arkansas standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Arkansas exceed the standard deduction of $2,270.00 (single) or $4,540.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Arkansas Department of Finance and Administration.
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 standard deduction (tax year 2024): Arkansas Department of Finance and Administration, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.