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How much is Arkansas state income tax?

State & Local Taxesintermediate2 answers · 4 min readUpdated February 28, 2026

Quick Answer

Arkansas state income tax ranges from 0% to 4.4% for 2026. Most middle-income earners pay 3.4% on income over $22,200 (single) or $44,400 (married). A $60,000 earner pays approximately $1,420 in Arkansas state income tax, with lower earners paying significantly less due to the progressive structure.

Best Answer

SC

Sarah Chen, Payroll Tax Analyst

W-2 employees who need to understand Arkansas's progressive tax brackets and paycheck withholding

Top Answer

Arkansas tax brackets for 2026


Arkansas uses a progressive tax system with four brackets. The tax rates have been reduced significantly in recent years as part of the state's tax reform efforts.


Arkansas Tax Brackets (2026):

  • 0% on income up to $5,499 (single) / $10,999 (married)
  • 2.0% on income $5,500-$22,199 (single) / $11,000-$44,399 (married)
  • 3.4% on income $22,200-$75,999 (single) / $44,400-$151,999 (married)
  • 4.4% on income over $76,000 (single) / $152,000 (married)

  • Example: $60,000 salary in Arkansas


    Let's calculate Arkansas state tax for a single filer earning $60,000:


    1. First $5,499: $0 (0% rate)

    2. Next $16,700 ($5,500-$22,199): $334 (2.0% rate)

    3. Next $37,801 ($22,200-$60,000): $1,285 (3.4% rate)

    4. Total Arkansas tax: $1,619


    For comparison, if you were married filing jointly with the same $60,000 income:

  • First $10,999: $0 (0% rate)
  • Next $33,400 ($11,000-$44,399): $668 (2.0% rate)
  • Next $15,601 ($44,400-$60,000): $530 (3.4% rate)
  • Total Arkansas tax: $1,198

  • Arkansas tax withholding from your paycheck


    Your employer withholds Arkansas state tax based on the bracket system. For the $60,000 single filer example:


  • Biweekly gross pay: $2,308
  • Arkansas withholding per paycheck: ~$62
  • Annual Arkansas withholding: ~$1,619

  • Arkansas tax brackets comparison table



    *2026 tax year calculations*


    Key factors affecting your Arkansas tax


  • Filing status: Married couples get double the bracket thresholds
  • Standard deduction: Arkansas follows federal standard deduction amounts
  • Federal itemizing: If you itemize federally, you must itemize for Arkansas
  • Retirement contributions: 401(k) and traditional IRA contributions reduce taxable income

  • Recent Arkansas tax changes


    Arkansas has been reducing tax rates as part of a multi-year reform plan. The top rate dropped from 5.9% in 2022 to 4.4% in 2026, with the 0% bracket expanded to provide more relief for lower-income earners.


    What you should do


    Review your Arkansas withholding on your pay stub. If you're having too much withheld (common with the recent rate reductions), consider updating your W-4. Use our paycheck calculator to model different withholding scenarios and optimize your take-home pay.


    Key takeaway: Most Arkansas earners pay 2.6-3.4% effective state tax rate due to the 0% bracket on the first $5,499-$10,999 of income and progressive structure.

    *Sources: [Arkansas Department of Finance and Administration](https://www.dfa.arkansas.gov), [IRS Publication 15-T](https://www.irs.gov/pub/irs-pdf/p15t.pdf)*

    Key Takeaway: Arkansas taxes range from 0-4.4%, with most middle-income earners paying an effective rate of 2.6-3.4% thanks to the progressive bracket structure.

    Arkansas tax brackets vs. neighboring states

    StateTax StructureLowest RateHighest RateNotes
    ArkansasProgressive (4 brackets)0%4.4%Recent rate reductions
    TennesseeNo income tax0%0%Investment income only
    MississippiProgressive (3 brackets)0%5.0%Higher top rate
    LouisianaProgressive (3 brackets)1.85%4.25%No 0% bracket
    TexasNo income tax0%0%No state income tax
    MissouriProgressive (10 brackets)1.5%5.3%More complex structure

    More Perspectives

    SC

    Sarah Chen, Payroll Tax Analyst

    People who moved to or from Arkansas and need to understand part-year resident filing requirements

    Moving to Arkansas mid-year implications


    If you became an Arkansas resident during 2026, you'll file as a part-year resident and pay Arkansas tax only on income earned while living in Arkansas. The progressive brackets apply to your Arkansas-source income.


    Example: Moved to Arkansas in September


    Assume you earned $60,000 total in 2026, with $20,000 earned during your 4 months as an Arkansas resident:


  • Arkansas-source income: $20,000
  • Arkansas tax calculation: First $5,499 at 0% + next $14,501 at 2% = $290
  • Estimated quarterly payment: You may owe estimated payments if withholding was insufficient

  • Part-year resident considerations


  • Immediate W-4 update: Start Arkansas withholding as soon as you move
  • Previous state coordination: Your previous state may offer credit for Arkansas taxes paid
  • Prorated calculations: Arkansas income gets the full benefit of the 0% and lower brackets
  • Filing requirements: Must file both Arkansas and previous state returns

  • Moving away from Arkansas


    If you moved away from Arkansas during 2026, you'll owe Arkansas tax on income earned while you were an Arkansas resident. Your new state may provide credit for Arkansas taxes paid to prevent double taxation.


    Tax planning for recent movers


    The progressive structure means Arkansas is often more favorable for lower and middle-income earners compared to flat-tax states. If you're planning a move, consider the timing and how Arkansas's 0% bracket might benefit you in a partial year.


    Key takeaway: Part-year Arkansas residents benefit from the full progressive bracket structure applied to their Arkansas-source income, often resulting in lower effective rates.

    Key Takeaway: Part-year Arkansas residents get the full benefit of the 0% bracket and progressive structure on their Arkansas-source income, often creating tax savings.

    Sources

    arkansas taxesstate income taxprogressive taxpaycheck deductions

    Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.

    Arkansas State Income Tax Rates 2026 (0% to 4.4%) | ExplainMyPaycheck