Arkansas tax tables 2026
The figures set by or for Arkansas for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Arkansas income tax brackets: Net income of $94,700 or less
| State taxable income, per year | Rate |
|---|---|
| $0 to $5,599 | 0% |
| $5,599 to $11,199 | 2% |
| $11,199 to $15,999 | 3% |
| $15,999 to $26,399 | 3.4% |
| Over $26,399 | 3.7% |
Source: Arkansas Act 2 of the 2026 First Extraordinary Session (SB 1), amending Ark. Code § 26-51-201(a)(4), approved May 6, 2026 · retrieved 2026-10-16
Arkansas income tax brackets: Net income over $94,700 (bracket adjustment applies up to $97,600)
| State taxable income, per year | Rate |
|---|---|
| $0 to $4,700 | 2% |
| Over $4,700 | 3.7% |
Source: Arkansas Act 2 of the 2026 First Extraordinary Session (SB 1), amending Ark. Code § 26-51-201(a)(4), approved May 6, 2026 · retrieved 2026-10-16
Arkansas income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 3.7% |
| Standard deduction: Single$2,470 per taxpayer (2026 AR1000ES worksheet); also used in the 2026 withholding formula. | $2,470 |
| Standard deduction: Married filing separately | $2,470 |
| Standard deduction: Head of household | $2,470 |
| Standard deduction: Married filing jointly$2,470 for each spouse (2026 AR1000ES worksheet: $2,470 per taxpayer). | $4,940 |
| Personal tax credit, single or married filing separately (credit) | $29 |
| Personal tax credit, married filing jointly, head of household or qualifying widow(er) (credit) | $58 |
| Dependent tax credit (each dependent) (credit) | $29 |
| Blind, deaf, 65 or older (each) (credit) | $29 |
Source: Arkansas Act 2 of the 2026 First Extraordinary Session (SB 1), amending Ark. Code § 26-51-201(a)(4), approved May 6, 2026 · retrieved 2026-10-16
Employee contributions
Arkansas supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 3.7% |
Source: Arkansas DFA, Withholding Tax Instructions for Employers (revised 4/27/26, posted 05/29/2026), Supplemental Wages · retrieved 2026-10-20
Employer costs
Arkansas state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $7,000 |
| New employer rate | 2% |
| Experience-rated range: lowest | 0.1% |
| Experience-rated range: highest | 6% |
Arkansas lists a 2.0% new-employer tax rate for 2026 on the first $7,000 of each employee's wages.
Source: Arkansas Division of Workforce Services, Employer UI Information: Tax Rates 2026 · retrieved 2026-10-20
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Official sources
- State of Arkansas Withholding Tax — Formula Method, Tax Year 2026 · retrieved 2026-10-20
- Withholding Tax Regular Income Tax Tables, effective 01/01/2026 (posted 05/29/2026) · retrieved 2026-10-20
- Withholding Tax Regular Income Tax Tables, effective 01/01/2026 (original 2026 tables at the 3.9% top rate, superseded 05/29/2026) · retrieved 2026-10-20
- Withholding Tax Instructions for Employers (revised 4/27/26, posted 05/29/2026) · retrieved 2026-10-20
- AR4EC Employee's Withholding Exemption Certificate (R 12/04/2025) · retrieved 2026-10-20
- Act 2 of the 2026 First Extraordinary Session (SB 1): income tax rate reduction · retrieved 2026-10-16
- AR1000ES Estimated Tax Declaration Vouchers and Instructions for Tax Year 2026 (R 10/14/2025) · retrieved 2026-10-20
- 2025 AR1000F and AR1000NR Instructions · retrieved 2026-10-20
- Withholding Tax Forms & Instructions · retrieved 2026-10-20
- Arkansas Division of Workforce Services, Employer UI Information: Tax Rates 2026 · retrieved 2026-10-20
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