Arkansas income tax at a glance
A May 2026 special session cut the top rate from 3.9% to 3.7%, retroactive to January 1, 2026. Filers with net income of about $92,300 or less use a separate low-income table (0% to 3.7%); thresholds shown are the latest published (2025) amounts, and the small bracket-adjustment band just above that level is simplified.
| Tax structure | 2 brackets, 2% – 3.7% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $2,470 / $4,940 |
| Tax on $75,000 (single) | $2,296 (3.06%) |
| Rank at $75,000 | 34th highest of 42 |
| Local income taxes | None |
| State sales tax | 6.5% |
How Arkansas calculates your income tax
Arkansas starts from your federal adjusted gross income (AGI). The standard deduction is $2,470 for single filers and $4,940 for married couples filing jointly ($2,470 head of household). You also get a personal exemption credit of $29 per taxpayer and a credit of $29 per dependent.
- If your net income is $92,300 or less, a separate low-income table applies with a 0% bottom bracket.
Tax from the Arkansas brackets − credits = Arkansas income tax
Arkansas income tax brackets (2026)
The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.
All filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2% | $0 – $4,600 | 2% of taxable income |
| 3.7% | Over $4,600 | $92 + 3.7% over $4,600 |
Arkansas standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $2,470 | $29 credit | $29 credit |
| Married filing jointly | $4,940 | $58 credit | $29 credit |
| Head of household | $2,470 | $29 credit | $29 credit |
Amounts before any income-based phase-outs.
Arkansas income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | AR tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,371 | 2.74% | $3,820 | $3,825 | $40,984 | $3,415 |
| $50,000 | Married jointly | $1,251 | 2.50% | $1,780 | $3,825 | $43,144 | $3,595 |
| $75,000 | Single | $2,296 | 3.06% | $7,670 | $5,738 | $59,296 | $4,941 |
| $75,000 | Married jointly | $2,176 | 2.90% | $4,640 | $5,738 | $62,447 | $5,204 |
| $100,000 | Single | $3,501 | 3.50% | $13,170 | $7,650 | $75,679 | $6,307 |
| $100,000 | Married jointly | $3,381 | 3.38% | $7,640 | $7,650 | $81,329 | $6,777 |
Step by step: $75,000 single filer in Arkansas
- Gross wages: $75,000
- Standard deduction: −$2,470
- Arkansas taxable income: $72,530
- 0% on $5,499 = $0.00
- 2% on $5,400 = $108.00
- 3% on $4,700 = $141.00
- 3.4% on $10,100 = $343.40
- 3.7% on $46,831 = $1,732.75
- Credits: −$29
- Arkansas income tax: $2,296 — 3.06% of gross pay, with a marginal state rate of 3.7%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,704 and take-home pay is about $59,296 ($2,281 every two weeks).
Local income taxes in Arkansas
No local income taxes.
Sales tax and other Arkansas taxes
The Arkansas state sales tax rate is 6.5%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,950 in state sales tax alone.
Compare Arkansas with neighboring states
State income tax on $75,000 of wages for a single filer in Arkansas and its neighbors. Moving to Tennessee would cut state income tax on this salary by about $2,296 a year, while Oklahoma would cost about $533 more.
| State | Type | Top rate | Tax on $75k | vs AR |
|---|---|---|---|---|
| Arkansas | Graduated | 3.7% | $2,296 | — |
| Missouri | Graduated | 4.7% | $2,534 | +$237 |
| Tennessee | No income tax | — | $0 | −$2,296 |
| Mississippi | Flat | 4% | $2,268 | −$28 |
| Louisiana | Flat | 3% | $1,864 | −$432 |
| Texas | No income tax | — | $0 | −$2,296 |
| Oklahoma | Graduated | 4.5% | $2,830 | +$533 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your Arkansas income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Arkansas tax by about $370 on top of the federal savings.
- Claim state credits. Check the Arkansas return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Arkansas tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Arkansas income tax FAQ
What is the Arkansas state income tax rate?
Arkansas has 2 brackets ranging from 2% to 3.7% (figures for 2026). The top rate starts at $4,600 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 3.06%.
How much Arkansas income tax do I pay on $75,000?
About $2,296 for a single filer and $2,176 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,296 a year.
What is the Arkansas standard deduction?
The standard deduction is $2,470 for single filers and $4,940 for married couples filing jointly ($2,470 head of household). You also get a personal exemption credit of $29 per taxpayer and a credit of $29 per dependent.
Does Arkansas have local income taxes?
No local income taxes.
Is Arkansas a high-tax state?
On a $75,000 salary Arkansas ranks 34 of the 42 jurisdictions that tax wages (1 = highest), among the lowest. Among its neighbors, Tennessee is cheapest at $0.