Arkansas income tax brackets
Arkansas has 5 brackets for single filers, from 0% on the first $5,600 of taxable income to 3.7% on income over $26,400, and married couples use the same bands. The Arkansas standard deduction is $2,470 for single filers, $4,940 for married couples filing jointly and $2,470 for heads of household.
This is Arkansas's 2026 schedule. It was checked on 2026-09-30 against Arkansas DFA Withholding Tax Formula effective 01/01/2026 (0/2/3/3.4/3.7% at 5,600/11,200/16,000/26,400; standard deduction $2,470).
| Rate | Taxable income (single or joint) | Tax at the top of the band |
|---|---|---|
| 0% | up to $5,600 | $0 |
| 2% | $5,600 – $11,200 | $112 |
| 3% | $11,200 – $16,000 | $256 |
| 3.4% | $16,000 – $26,400 | $610 |
| 3.7% | over $26,400 | — |
Arkansas and federal income tax by income
At the calculator's default $85,000, Arkansas takes $2,686 of a $12,556 total income tax bill, or 21%. Filing status matters too: a married couple filing jointly on $170,000 owes Arkansas $5,740, which is $367 more than two single filers earning $85,000 each.
| Gross income | Arkansas tax | Arkansas rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $651 | 2.17% | $1,420 | 6.90% |
| $50,000 | $1,391 | 2.78% | $3,820 | 10.42% |
| $65,000 | $1,946 | 2.99% | $5,620 | 11.64% |
| $85,000 (default) | $2,686 | 3.16% | $9,870 | 14.77% |
| $100,000 | $3,241 | 3.24% | $13,170 | 16.41% |
| $125,000 | $4,166 | 3.33% | $18,734 | 18.32% |
| $200,000 | $6,941 | 3.47% | $36,734 | 21.84% |
| $300,000 | $10,641 | 3.55% | $68,134 | 26.26% |
| $400,000 | $14,341 | 3.59% | $103,134 | 29.37% |
Marginal tax rate in Arkansas
The next dollar a single filer earns above $85,000 is taxed at 25.7%: 22% federal and 3.7% by Arkansas. That is already Arkansas's top rate.