ARKANSAS RETIREMENT INCOME TAX · TAX YEAR 2026
Does Arkansas tax Social Security and retirement income?
Arkansas does not tax Social Security benefits. 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. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $415 in Arkansas income tax for 2026.
Your estimate
- Arkansas income tax
- $415.05
- Federal income tax
- $1,810.00
- Total income tax
- $2,225.05
Subtracted from Arkansas income
- Social Security (not Arkansas income)
- $11,300.00
- Retirement income exemption
- $6,000.00
Not yet published for 2026: Retirement income exemption per taxpayer $6,000 (latest published, 2025).
Recovery of after-tax contributions and disability retirement are not modeled.
Arkansas tax at different retirement incomes
Arkansas income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $93 | $0 |
| $40,000 | $770 | $621 |
| $60,000 | $1,510 | $1,361 |
| $100,000 | $2,990 | $2,841 |
| $150,000 | $5,128 | $4,978 |
Does Arkansas tax Social Security?
No. Arkansas exempts Social Security benefits, railroad retirement benefits and related supplemental benefits.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Arkansas taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Arkansas taxes none of it.
Does Arkansas tax pensions?
Partly. Private and government pensions share one exemption of up to $6,000 (latest published, 2025) per person with IRA income, at any age and with no income limit, and each spouse claims their own. Military retirement pay is exempt in full; a military retiree's other pension and IRA income gets only the part of the exemption that the military pay does not use up.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Arkansas exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 (latest published, 2025) | $415 |
| Arkansas government | $0 (latest published, 2025) | $415 |
| Federal civil service | $0 (latest published, 2025) | $415 |
| Military | $14,000 | $0 |
Does Arkansas tax IRA and 401(k) withdrawals?
Partly. Traditional IRA withdrawals taken after age 59 1/2 share the same $6,000 (latest published, 2025) exemption with pensions; earlier withdrawals do not qualify. 401(k) payouts count as employer pension income, which has no age requirement; the calculator applies the IRA rule to all IRA and 401(k) income. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays $93 in Arkansas income tax for 2026.
At what age do retirement tax breaks start in Arkansas?
At 59 1/2, when traditional IRA withdrawals start to count toward the $6,000 (latest published, 2025) exemption; the calculator uses age 60. At 65, a person who claims no retirement exemption gets an extra $29 personal credit.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 64 | $415 | $1,020 |
| 65Age 65 personal credit | $415 | $991 |
What the calculator leaves out
Recovery of after-tax contributions and disability retirement are not modeled.
- IRA distributions qualify only after age 59 1/2; the calculator requires age 60 by December 31.
- The extra $29 credit is for age 65 on January 1 of the filing year; the calculator uses age 65 by December 31.
The calculator uses Arkansas rules from the 2025 forms and instructions, the latest published.
Figures not yet published for 2026
- Retirement income exemption per taxpayer: $6,000 (latest published, 2025).
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.