Arkansas Income Tax Brackets 2026
What are the Arkansas income tax brackets for 2026?
Arkansas uses 2 graduated brackets for 2026, from 2% on the first dollars of taxable income up to a top rate of 3.9%. After the state's standard deduction of $2,470 single ($4,940 joint), a single filer on $75,000 pays $2,741 of Arkansas income tax.
Arkansas taxes income through 2 graduated brackets in 2026, topping out at 3.9%. The first bracket covers taxable income up to $4,600, and the top rate does not bite until taxable income passes $4,600, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Arkansas brackets for single filers, 2026
Rates apply to Arkansas taxable income: gross pay minus the standard deduction and any personal exemption. In Arkansas the schedule fills from the bottom up: the first $4,600 of taxable income pays 2%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $4,600 | 2% |
| $4,601 and up | 3.9% |
Arkansas brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $4,600 | 2% |
| $4,601 and up | 3.9% |
Standard deduction and exemption in Arkansas
The 2026 standard deduction is $2,470 for single filers and $4,940 for married filing jointly. In Arkansas, that means the first $2,470 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Arkansas first removes the standard deduction, leaving $72,530 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $4,600 | $4,600 | 2% | $92 |
| $4,601 and up | $67,930 | 3.9% | $2,649 |
Total Arkansas income tax: $2,741, an effective rate of 3.66% of gross pay. The marginal rate, the rate on the next dollar Arkansas taxes, is 3.9%; a raise that crosses into that bracket pays 3.9% only on the dollars above the line, never on the whole salary.
Arkansas income tax on common salaries (single filer)
| Gross salary | Arkansas income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,376 | 3.44% | 3.9% |
| $50,000 | $1,766 | 3.53% | 3.9% |
| $75,000 | $2,741 | 3.66% | 3.9% |
| $100,000 | $3,716 | 3.72% | 3.9% |
| $150,000 | $5,666 | 3.78% | 3.9% |
How Arkansas compares with other states
How Arkansas compares: its top rate of 3.9% ranks 34th highest among the 42 taxing jurisdictions for 2026, and the $2,741 owed on a $75,000 salary ranks 22nd highest, between Oklahoma ($2,830) and Nebraska ($2,709).
The shape of the schedule matters as much as the rates. Arkansas's top rate only starts at taxable income above $4,600, so a $75,000 salary never sniffs it: the highest rate actually touched is 3.9%, and the top slice of the example above contributes $2,649, about 97% of the total bill. The other 3% is spread across the lower 1 brackets.
Joint filers in Arkansas get wider thresholds, but not double: the top joint bracket starts at $4,600 against $4,600 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the Arkansas income tax calculator for any salary, or the Arkansas take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Arkansas result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Arkansas for 2026?
The top marginal rate in Arkansas is 3.9%, and it applies only to taxable income above $4,600 for single filers. Every dollar below that line pays less, starting at 2% on the first slice.
How many tax brackets does Arkansas have?
Arkansas has 2 brackets for 2026, running from 2% on the first slice of taxable income to 3.9% at the top. Joint filers use a wider schedule, with a standard deduction of $4,940 instead of $2,470.
What is the standard deduction in Arkansas for 2026?
The standard deduction is $2,470 for single filers and $4,940 for married filing jointly.
How much Arkansas income tax is owed on $75,000?
A single filer earning $75,000 pays $2,741 of Arkansas income tax for 2026 in this model, an effective rate of 3.66%, even though the top bracket reached is 3.9%.