Arkansas Income Tax Brackets 2026
Arkansas taxes income in 7 brackets from 0% to 3.9% for 2026; the top rate of 3.9% applies to taxable income over $97,800 for a single filer.
Arkansas brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $5,599 | 0% |
| $5,599 to $11,199 | 2% |
| $11,199 to $15,999 | 3% |
| $15,999 to $26,399 | 3.4% |
| $26,399 to $94,700 | 3.9% |
| $94,700 to $97,800 | 13.9% |
| Over $97,800 | 3.9% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $5,599 | 0% |
| $5,599 to $11,199 | 2% |
| $11,199 to $15,999 | 3% |
| $15,999 to $26,399 | 3.4% |
| $26,399 to $94,700 | 3.9% |
| $94,700 to $97,800 | 13.9% |
| Over $97,800 | 3.9% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $5,599 | 0% |
| $5,599 to $11,199 | 2% |
| $11,199 to $15,999 | 3% |
| $15,999 to $26,399 | 3.4% |
| $26,399 to $94,700 | 3.9% |
| $94,700 to $97,800 | 13.9% |
| Over $97,800 | 3.9% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $5,599 | 0% |
| $5,599 to $11,199 | 2% |
| $11,199 to $15,999 | 3% |
| $15,999 to $26,399 | 3.4% |
| $26,399 to $94,700 | 3.9% |
| $94,700 to $97,800 | 13.9% |
| Over $97,800 | 3.9% |
Standard deduction: Single $2,470 · Married filing separately $2,470 · Married filing jointly $4,940 · Head of household $2,470
- Above $94,700 of net taxable income Arkansas phases out the benefit of its lower brackets, adding about 10 cents per dollar until $97,800; above that, income is taxed at 3.9% less a fixed $89.30 adjustment.
- Arkansas uses $100 table steps below $100,001; this calculates on exact income, so results can differ from the tax table by a few dollars.
Arkansas income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | Arkansas tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $625 | 2.1% | 3.9% |
| $50,000 | $1,405 | 2.8% | 3.9% |
| $75,000 | $2,380 | 3.2% | 3.9% |
| $100,000 | $3,658 | 3.7% | 13.9% |
| $150,000 | $5,635 | 3.8% | 3.9% |
| $200,000 | $7,585 | 3.8% | 3.9% |
| $300,000 | $11,485 | 3.8% | 3.9% |
Federal brackets
Federal income tax applies on top of Arkansas's. US federal brackets for 2026.
Frequently asked questions
What are the Arkansas income tax brackets for 2026?
Arkansas taxes income in 7 brackets from 0% to 3.9% for 2026; the top rate of 3.9% applies to taxable income over $97,800 for a single filer.
How much state income tax is owed on $75,000?
About $2,380 for a single filer with no other deductions: an average rate of 3.2%, with the last dollar taxed at 3.9%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the Arkansas standard deduction for 2026?
$2,470 for a single filer, subtracted from income before the brackets apply.
Take-home pay in Arkansas
Sources
- Arkansas DFA Withholding Tax Formula (effective January 1, 2026): brackets, $2,470 standard deduction, $29 personal tax credit (brackets, standard deduction, personal credit; checked October 15, 2026)
- Arkansas 2025 AR1000F instructions: standard deduction $2,470 ($4,940 married filing jointly) (standard deduction; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.