Arkansas Income Tax Rates & Brackets — 2026

Every filing status, as published by Arkansas Department of Finance and Administration. Rates apply to Arkansas taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 3.7% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Arkansas subtracts $2,470 of deductions and exemptions, then pays each bracket in turn on $97,530 of taxable income — $3,212 in all, or 3.21% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Arkansas's income tax changed between 2025 and 2026. A single filer on $100,000 owes $142 less than in 2025.

The 2025 rules are kept in full on the Arkansas 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · Act 1 of 2026 (H.B. 1001), First Extraordinary Session

  Top individual income tax rate cut from 3.9% to 3.7% effective January 1, 2026; the 0%, 2%, 3% and 3.4% brackets and their thresholds were left unchanged.

  Arkansas State Senate

We do not publish Arkansas's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How Arkansas taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Gains above $10 million — Net capital gain in excess of $10,000,000, from a gain realised on or after 1 January 2014, is exempt from Arkansas tax outright. Form AR1000D line 7b asks for the total only "if less than $10,000,000".

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The $10,000,000 exemption is recorded as a fact about the ceiling, not modelled in the rate: the published 1.95% is the rate below that ceiling.

Source: Arkansas Department of Finance and Administration — 2025 Form AR1000D, Capital Gains Schedule (retrieved 2026-09-19). Compare every state.

No Arkansas city or county levies an individual income tax.

• ·Arkansas uses an unusual three-table system: a Low Income Tax Table, a Regular Income Tax Table, and a bracket-adjustment band that phases in the top rate for higher incomes. The brackets shown here are the DFA indexed rate schedule underlying the Regular Income Tax Table.
• ·The same brackets and rates apply to every filing status; only the standard deduction differs (married filing jointly gets twice the single amount).
• ·The first $5,600 of net taxable income is taxed at 0%.
• ·Arkansas replaces personal exemptions with a $29 nonrefundable credit per person, so the exemption values in this file are credit dollars, not deductions.
• ·Only half of net long-term capital gain is taxed, and net capital gain above $10 million is exempt.
• ·The top rate for tax year 2026 is 3.7%, cut from 3.9% by legislation enacted in the May 2026 special session and applied retroactively to January 1, 2026.

Only 50% of net long-term capital gain is taxed; 100% of short-term capital gain is taxed. Under Act 1488 of 2013 the amount of net capital gain in excess of $10,000,000 from a gain realized on or after January 1, 2014 is exempt from Arkansas tax. A 50% exclusion applies to qualifying long-term gains.