ARKANSAS INCOME TAX · TAX YEAR 2026
2026 Arkansas income tax calculator
Estimate Arkansas income tax with the 2026 brackets and the new 3.7% top rate, plus federal income tax and take-home pay.
Your estimate
Arkansas take-home pay by salary
Take-home pay is wages minus Arkansas tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,362 | $40,993 | $1,577 |
| $75,000 | $2,287 | $59,305 | $2,281 |
| $100,000 | $3,490 | $75,690 | $2,911 |
| $150,000 | $5,350 | $108,441 | $4,171 |
| $200,000 | $7,200 | $141,727 | $5,451 |
Arkansas tax brackets for 2026
Act 1 of the 2026 First Extraordinary Session cut Arkansas's top rate from 3.9% to 3.7%, retroactive to January 1, 2026. One table applies to every filing status, and joint filers use it for their combined income. Once net taxable income passes $94,700, a different table applies: 2% on the first $4,700 and 3.7% on the rest, less a bracket adjustment that starts at $290 and ends at $97,601.
| Rate | Net taxable income up to $94,700 |
|---|---|
| 0% | Up to $5,599 |
| 2% | Over $5,599 through $11,199 |
| 3% | Over $11,199 through $15,999 |
| 3.4% | Over $15,999 through $26,399 |
| 3.7% | Over $26,399 |
| Filing status | Standard deduction | Exemption credit |
|---|---|---|
| Single | $2,470 | $29 |
| Married filing jointly | $4,940 | $58 |
| Head of household | $2,470 | $58 |
| Married filing separately | $2,470 | $29 |
| Each dependent | — | $29 |
Arkansas income tax questions
Does Arkansas have a state income tax?
Yes. Arkansas taxes income at graduated rates from 2% to 3.7% for 2026. When net taxable income is $94,700 or less, the first $5,599 is taxed at 0%. Above $94,700, the first $4,700 is taxed at 2% and the rest at 3.7%.
How much is Arkansas income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,489.71 in Arkansas income tax for 2026, 3.49% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $75,690.29, or $2,911.17 every two weeks.
What is the Arkansas standard deduction for 2026?
For 2026, the Arkansas standard deduction is $2,470 for single filers, heads of household and married couples filing separately, and $4,940 for married couples filing jointly. Exemption credits, which reduce tax directly, are $29 for single filers and married couples filing separately, and $58 for married couples filing jointly and heads of household, plus $29 for each dependent. Arkansas calls these personal tax credits, and heads of household get an extra one. The $2,470 deduction and $29 credits are the amounts in the Department of Finance and Administration's 2026 withholding formula, the same as on 2025 returns. Married couples filing separately on the same return each take $2,470.
Does Arkansas tax Social Security?
No. Arkansas does not tax Social Security benefits.
Arkansas Social Security tax rules
Does Arkansas tax retirement income?
Partly. Arkansas exempts military retirement pay and up to $6,000 (latest published, 2025) per person of other pension and IRA income, and taxes the rest.
Arkansas retirement income tax for 2026
How does Arkansas tax capital gains?
Arkansas taxes only 50% of net long-term capital gains, and net gains above $10 million are exempt. Short-term gains are taxed in full as ordinary income. Long-term gains also get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI and subtracts the Arkansas standard deduction. For net taxable income of $94,700 or less, it applies the table above. Above $94,700, it taxes the first $4,700 at 2% and the rest at 3.7%, then subtracts the bracket adjustment: $290 from $94,701 to $94,800, falling $10 for each further $100 until it ends at $97,601. Finally it subtracts a $29 credit for you, your spouse on a joint return, head of household status and each dependent.
Arkansas's tax tables figure tax at the midpoint of each $100 band of income under $100,001 and round to whole dollars, so the official tables can differ from this exact calculation by a dollar or two. Married couples who both earn income can often pay less by filing separately on the same return, which applies the table to each spouse's income; this estimate taxes joint income on one table.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $72,530.00 of Arkansas taxable income and about $2,287.45 in Arkansas income tax, 3.05% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,305.05, or $4,942.09 a month.
What this estimate excludes
The low-income tax tables, which can lower tax when total income is no more than $17,500 for single filers and up to $36,100 for larger families (2025 limits); the additional tax credit for qualified individuals, worth up to $60 per taxpayer when net income was $27,600 or less in 2025; the exemptions for Social Security and military retirement pay and the $6,000 retirement income exemption; the extra credits for age 65, blindness or deafness; the child care credit; itemized deductions and any local taxes.
Arkansas sources
- Act 1 of the 2026 First Extraordinary Session: 3.7% top rate and 2026 tables
- DFA withholding tax formula (2026, revised for Act 1): brackets, $2,470 standard deduction and $29 credits
- 2025 AR1000F and AR1000NR instructions: personal tax credits, exemptions and low-income tables
- 2025 Form AR1000D: capital gains
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.