Filing and paying Arkansas income tax
- Return
- Form AR1000F for full-year residents, due April 15.
- Married couples
- Filing status 4 (separately on the same return) computes each spouse's tax on the single table.
- Withholding
- DFA's 2026 withholding formula uses the 3.7% rate, the $2,470 standard deduction, and $29 per exemption on Form AR4EC.
To see how Arkansas sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Arkansas Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Arkansas |
|---|---|---|---|
| Arkansas (here) | $3,492 | $16,662 | — |
| Louisiana | $2,614 | $15,784 | -$879 |
| Mississippi | $3,268 | $16,438 | -$224 |
| Tennessee | $0 | $13,170 | -$3,492 |
| Missouri | $3,670 | $16,840 | +$177 |
| Oklahoma | $3,955 | $17,125 | +$462 |
A negative "vs." figure means that state collects less total income tax than Arkansas. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Arkansas state income tax rate for 2026?
Arkansas state income tax for 2026 ranges from 0% on the lowest bracket to 3.7% on income above $26,399 (single filer). The top rate starts low enough that most full-time earners pay it on part of their income.
How much income tax will I pay in Arkansas on a $100,000 salary?
For a single filer earning $100,000 in Arkansas in 2026, expect approximately $13,170 in federal income tax and $3,492 in Arkansas state income tax — for a total income tax of about $16,662, an effective rate of 16.7%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Arkansas income tax rate for 2026?
3.7% at the top, down from 3.9% for 2025, under Act 2 of the 2026 First Extraordinary Session. Lower bands are 0%, 2%, 3%, and 3.4%.
Why does my Arkansas tax jump above $94,700?
Above $94,700 of net income Arkansas switches to a table that taxes all income at 3.7% except the first $4,700 at 2%, phased in through a bracket adjustment over about $2,900.
Should married couples file separately in Arkansas?
Often, when both spouses earn. Arkansas uses the same brackets for joint returns, and filing status 4 lets each spouse use them on one return.
Does Arkansas tax Social Security?
No. Social Security is exempt, and the first $6,000 of pension or qualifying IRA income is exempt too.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.