Tax year 2025Last verified
Arkansas Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
3.9%
Lowest 2%
Tax on $100,000, 2025
$3,355
Single filer, standard deduction
Rank in 2025
18th
of 51 jurisdictions, lowest tax first
Change to 2026
−$142
on $100,000, now 18th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Arkansas page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 3.9% | 3.7% |
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Arkansas published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $2,470 · Exemption credit $29| Taxable income | Marginal rate |
|---|---|
| $0 – $5,599 | 0% |
| $5,600 – $11,199 | 2% |
| $11,200 – $15,999 | 3% |
| $16,000 – $26,399 | 3.4% |
| $26,400 and above | 3.9% |
Married filing jointly
Standard deduction $4,940 · Exemption credit $29| Taxable income | Marginal rate |
|---|---|
| $0 – $5,599 | 0% |
| $5,600 – $11,199 | 2% |
| $11,200 – $15,999 | 3% |
| $16,000 – $26,399 | 3.4% |
| $26,400 and above | 3.9% |
Married filing separately
Standard deduction $2,470 · Exemption credit $29| Taxable income | Marginal rate |
|---|---|
| $0 – $5,599 | 0% |
| $5,600 – $11,199 | 2% |
| $11,200 – $15,999 | 3% |
| $16,000 – $26,399 | 3.4% |
| $26,400 and above | 3.9% |
Head of household
Standard deduction $2,470 · Exemption credit $29| Taxable income | Marginal rate |
|---|---|
| $0 – $5,599 | 0% |
| $5,600 – $11,199 | 2% |
| $11,200 – $15,999 | 3% |
| $16,000 – $26,399 | 3.4% |
| $26,400 and above | 3.9% |
What 2025 cost at each income
Arkansas tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,405 | $1,362 | −$42 |
| $75,000 | $2,380 | $2,287 | −$92 |
| $100,000 | $3,355 | $3,212 | −$142 |
| $150,000 | $5,305 | $5,062 | −$242 |
| $250,000 | $9,205 | $8,762 | −$442 |
| $500,000 | $18,955 | $18,012 | −$942 |
| $1,000,000 | $38,455 | $36,512 | −$1,942 |
Arkansas against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Arkansas, 2025
Sources
- 1.Arkansas Department of Finance and AdministrationState revenue department2025 Indexed Tax BracketsRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Arkansas Department of Finance and AdministrationState revenue department2025 AR1000F and AR1000NR Individual Income Tax InstructionsRetrieved
- 4.Arkansas Department of Finance and AdministrationState revenue department2025 Tax Tables (Low Income Tax Tables and Regular Income Tax Table)Retrieved
- 5.Arkansas Department of Finance and AdministrationState revenue departmentForm AR1000D — Individual Income Tax Capital Gains Schedule (2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- Arkansas publishes tax as lookup tables, not a rate schedule. The schedule modelled here is the DFA indexed bracket formula that reproduces the Regular Income Tax Table exactly; DFA computes each table entry at the midpoint of a $100 income band, so a computed figure can differ from the printed table by up to a dollar.
- The Low Income Tax Tables are not modelled. Those tables set tax directly from adjusted gross income (zero tax up to $14,643 single, $20,820 head of household with 0-1 dependents, $24,818 head of household with 2+ dependents, $24,695 married joint with 0-1 dependents, $29,722 married joint with 2+ dependents in 2025) and cannot be used by taxpayers who itemize or who take the standard deduction. Low-income filers therefore pay less than this model shows.
- The bracket-adjustment ("tax reduction") band is not modelled. Between $94,701 and $97,800 of net taxable income DFA shrinks the flat "minus adjustment" by $10 per $100 of income, which phases out the benefit of the lower brackets and produces an effective marginal rate well above the top rate across that band. Above $100,000 tax is a fixed base plus the top rate on the excess.
- The $29 personal credits are recorded as credits (exemptions.asCredit) and reduce tax, not taxable income.
- Itemized deductions, the Border City/Texarkana exemption, the $6,000 pension exclusion and the child care credit are not modelled.