Arkansas income tax brackets for 2026
Arkansas taxes wages at rates from 2% to 3.7%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $5,600 | 0% |
| $5,600 to $11,200 | 2% |
| $11,200 to $16,000 | 3% |
| $16,000 to $26,400 | 3.4% |
| Over $26,400 | 3.7% |
Deductions, exemptions and credits
| Standard deduction | $2,470 single · $4,940 married |
|---|---|
| Personal credit | $29 single · $58 married |
| Dependent credit | $29 each |
- Arkansas cut its top rate from 3.9% to 3.7% in a May 2026 special session (Act 1 of the 2026 First Extraordinary Session), backdated to January 1, 2026. The state's 2026 withholding formula already uses the new rate.
- The first $5,599 of net taxable income is taxed at 0%. Above about $97,600 of net income a separate table applies in which the lower brackets are worth less, so the estimate here runs up to about $290 a year low for high earners.
- Personal exemptions are a $29 tax credit each, rather than a deduction.
No Arkansas payroll deductions
Arkansas does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Arkansas paycheck are federal taxes, Arkansas income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Arkansas
Arkansas cities and counties do not tax wages.
Example: $60,000 salary in Arkansas
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Arkansas income tax | -$66.63 | -$1,732.41 |
| Take-home pay | $1,871.45 | $48,657.59 |
Arkansas income tax is about $1,732.41 a year here, 2.89% of gross pay. All taxes together take 18.9% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Arkansas at different salaries
Yearly take-home pay for a single filer in Arkansas, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,948 a year (19.2% in taxes).
| Salary | Arkansas tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $622 | $25,663 | $987.02 |
| $45,000 | $1,177 | $37,160 | $1,429.23 |
| $60,000 | $1,732 | $48,658 | $1,871.45 |
| $80,000 | $2,472 | $62,638 | $2,409.14 |
| $100,000 | $3,212 | $75,968 | $2,921.83 |
| $150,000 | $5,062 | $108,729 | $4,181.87 |
| $250,000 | $8,762 | $174,420 | $6,708.45 |
How the Arkansas paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Arkansas tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, minus credits, then divided by the number of paychecks.
Arkansas tax = Brackets(Wages − pre-tax deductions − standard deduction) − credits