Arkansas has progressive income tax rates from 0% to 3.9% — recently reduced and among the lower rates in the region.

Arkansas Income Tax Rates for 2026

Taxable Income Tax Rate
$0 - $5,099 0%
$5,099 - $10,299 2.0%
$10,299 - $15,099 3.0%
$15,099 - $24,299 3.4%
Over $24,299 3.9%

Recent Rate Reductions

Year Top Rate
2022 5.5%
2023 4.9%
2024 4.4%
2025 3.9%
2026 3.9%

Arkansas has significantly cut rates over recent years.

Arkansas Tax Calculator Examples

Example 1: $75,000 Single Filer

Component Calculation
Tax on first $5,099 (0%) $0
Tax on $5,099-$10,299 (2.0%) $104
Tax on $10,299-$15,099 (3.0%) $144
Tax on $15,099-$24,299 (3.4%) $313
Tax on $24,299-$75,000 (3.9%) $1,977
Total Arkansas tax $2,538
Effective rate 3.38%

Example 2: $120,000 Married Filing Jointly

Component Calculation
Tax on first $5,099 (0%) $0
Tax on $5,099-$10,299 (2.0%) $104
Tax on $10,299-$15,099 (3.0%) $144
Tax on $15,099-$24,299 (3.4%) $313
Tax on $24,299-$120,000 (3.9%) $3,732
Total Arkansas tax $4,293
Effective rate 3.58%

Note: Arkansas uses the same brackets for all filing statuses.

Arkansas Standard Deduction (2026)

Filing Status Standard Deduction
Single $2,270
Married Filing Jointly $4,540
Married Filing Separately $2,270
Head of Household $2,270

Arkansas has relatively small standard deductions compared to federal.

Arkansas Retirement Income

Social Security

Fully exempt — Arkansas does not tax Social Security benefits.

Retirement Income Exemption

Situation Exemption
General retirement income First $6,000 exempt
Military retirement 100% exempt
Railroad retirement Exempt

The $6,000 exemption applies to:

  • Private pensions
  • 401(k) distributions
  • IRA distributions
  • Public pensions

Military Benefits

Arkansas completely exempts military retirement pay — no limits, no income thresholds.

What Income is Taxed in Arkansas?

Taxed:

  • Wages and salaries
  • Self-employment income
  • Interest and dividends
  • Capital gains (taxed as ordinary income)
  • Retirement income (above $6,000)

Not taxed or exempt:

  • Social Security — Fully exempt
  • First $6,000 of retirement income
  • Military retirement — Fully exempt
  • Arkansas municipal bond interest

Arkansas vs. Neighboring States

State Top Income Tax Rate
Texas 0% (no income tax)
Tennessee 0% (no income tax)
Louisiana 3% (flat)
Missouri 4.8%
Oklahoma 4.75%
Mississippi 4.7%
Arkansas 3.9%

Arkansas has become more competitive after recent cuts.

Filing Arkansas State Taxes

Filing Requirement Details
Form AR1000F (full year)
Due date April 15
E-file Yes, through ATAP
Extension Automatic with federal

Arkansas Sales Tax

  • State rate: 6.5%
  • Local rates: 0% - 5.125% additional
  • Total range: 6.5% - 11.625%
  • Groceries taxed at reduced 0.125% state rate

Arkansas has high combined sales tax rates in many areas.

Arkansas Property Tax

  • Average effective rate: ~0.62% (below national average)
  • Homestead credit available
  • Generally favorable for homeowners

Recent Arkansas Tax Changes

Change Impact
Top rate cut to 3.9% Significant savings
Standard deduction increase Modest savings
Retirement exemption $6,000 maintained
Military exemption Full exemption

Arkansas continues to move toward lower rates.

Tips to Reduce Arkansas Taxes

  1. Maximize retirement exemption — $6,000 excluded annually
  2. Time retirement distributions — Spread across years
  3. Military retirement — Fully exempt, no planning needed
  4. Itemize if beneficial — Small standard deduction
  5. Capital gains — No special rate, taxed as ordinary income

Arkansas Tax Authority

Arkansas Department of Finance and Administration

  • Website: dfa.arkansas.gov
  • Phone: 501-682-1100
  • For refunds, returns, and questions

Bottom Line

Arkansas has progressive income tax from 0% to 3.9% — significantly reduced from 5.5% in 2022. The state offers full Social Security exemption, $6,000 retirement income exemption, and complete military retirement exemption. Property taxes are below average (0.62%), but sales taxes can reach 11%+ in some areas. Arkansas has become increasingly competitive with neighbors through recent tax cuts.

WealthVieu
Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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