State income tax · Arkansas
Arkansas income tax rates
Arkansas's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 3.7%
- Lowest rate
- 0%
- Brackets (single)
- 5
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $5,600 | 2% |
| $11,200 | 3% |
| $16,000 | 3.4% |
| $26,400 | 3.7% |
Notes
Act 1 of the 2026 First Extraordinary Session cut the top rate from 3.9% to 3.7%, back to January 1, 2026. The brackets shown are the table for net income up to $94,700. Above $94,700, a separate table applies (2% on the first $4,700, 3.7% on the rest), with a bracket adjustment that phases out by $97,600. The statute gives one table for every individual, so joint filers use the same thresholds.
Sources
We read each source on the date shown and quote the line we relied on.
- Act 1 of 2026 (First Extraordinary Session), HB 1001, amending Ark. Code 26-51-201(a)(4) (external site)
For tax years beginning on or after January 1, 2026:
- Withholding Tax Formula Method, Effective 01/01/2026 (revised May 29, 2026) (external site)
Effective 01/01/2026