Arkansas income tax and brackets 2026
Arkansas taxes income at 5 rates in 2026, from 0% on the first $5,600 of a single filer's taxable income to 3.7% above $26,400. A single filer earning $75,000 in Arkansas owes about $9,957 in federal and state income tax, an effective rate of 13.3%.
Income tax · 2026
See the brackets $9,957for the year
Effective rate 13.3% of income
Federal income tax$7,67077.0%
Arkansas income tax$2,28723.0%
Taxable income
$58,900
Top federal rate
22%
Top Arkansas rate
3.7%
Arkansas tax brackets 2026
Arkansas brackets · 2026
0% to 3.7%
5 brackets
Your top bracket
3.7%
Average rate
3.2%
Taxable income
$72,530
How your $2,287 adds up
0% on the first $5,600$0
2% on the next $5,600$1124.9%
3% on the next $4,800$1446.3%
3.4% on the next $10,400$35315.5%
3.7% on the last $46,130$1,70774.6%
Personal credit-$29
Arkansas brackets, single
Arkansas brackets come from its 2026 withholding formula; the return's standard deduction may be slightly higher.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 0% | $0 to $5,600 | 0% of taxable income |
| 2% | $5,600 to $11,200 | $0.00 + 2% over $5,600 |
| 3% | $11,200 to $16,000 | $112.00 + 3% over $11,200 |
| 3.4% | $16,000 to $26,400 | $256.00 + 3.4% over $16,000 |
| 3.7%You | Over $26,400 | $609.60 + 3.7% over $26,400 |
Arkansas at a glance
- Income tax
- 0% to 3.7%
- Standard deduction
- $2,470
- Personal credit
- $29
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- 6.5%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4ArkansasArkansas's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Arkansas income tax questions
What are the Arkansas tax brackets for 2026?
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.
How much income tax do I pay on $75,000 in Arkansas?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,287 in Arkansas income tax for 2026, $9,957 in all. That is 13.3% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of federal taxable income is in the 22% bracket, but only the $8,500 above $50,400 pays 22%. The lower rates tax the rest, so the brackets come to $7,670, 13.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Arkansas's brackets change?
Top rate cut from 3.9% to 3.7% for 2026 by HB 1001 (2026 fiscal session), retroactive to January 1, 2026; bracket widths are inflation-indexed.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Arkansas's own is $2,470 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Arkansas Department of Finance and Administration
- DFA Withholding Tax Formula, Tax Year 2026 (revised May 29, 2026 for the 3.7% top rate)
- DFA 2025 AR1000F and AR1000NR instructions: standard deduction by status, personal tax credits (head of household gets an extra credit)
- EY Tax News, Arkansas law lowers top individual income tax rate retroactive to January 1, 2026
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