Every Arkansas income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 2% | $0 | $4,700 | $94 |
| 3.7% | $4,700 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction, with the exemption credit subtracted from the tax at the end. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Arkansas taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Slide to explore — or type an exact amount; typing is never limited by the slider.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Arkansas tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,741 | 3.5% | 3.7% |
| $75,000 | $2,666 | 3.6% | 3.7% |
| $100,000 | $3,591 | 3.6% | 3.7% |
| $150,000 | $5,441 | 3.6% | 3.7% |
Figure B How the $100,000 tax is built — slice by slice
$4,700 at 2% = $94 · $95,300 at 3.7% = $3,526 · less the $29 exemption credit. Effective rate 3.6%; the top slice is taxed at 3.7%.
Arkansas stopped charging its state sales tax on groceries and basic food ingredients from January 1, 2026; local city and county sales taxes on groceries can still apply. Source: Arkansas Act 561 of 2023 phase-in, reported by Kiplinger's Arkansas tax guide. Arkansas cut its top individual rate from 3.9% to 3.7% for tax years beginning on or after 1 January 2026 under Act 2 (SB1) of the 2026 First Extraordinary Session. The standard deduction ($2,470 single) and the $29 personal tax credit are unchanged, and the low-income tax table still applies below roughly $94,700 of net income. Sources: Arkansas Legislature, Act 2 of the 2026 First Extraordinary Session; Arkansas DFA fiscal impact statement.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Arkansas.
Arkansas's headline schedule is simple — 2% on the first $4,700 of taxable income and 3.7% above that since Act 2 of the 2026 First Extraordinary Session — but most residents never use it directly. Taxpayers with net income below roughly $94,700 compute their tax from a separate low-income tax table with its own gentler steps, including 3% and 3.4% rates, which produces a lower bill than the headline schedule would. Only higher-income filers, above that threshold, use the standard rate schedule with a bracket adjustment that phases out the benefit of the lower steps. Two Arkansans with the same salary can therefore be on different tables depending on which side of the line their net income falls.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Arkansas Department of Finance and Administration tax tables
Arkansas gives no personal exemption deduction. Instead, after computing your tax you subtract a flat $29 personal tax credit per exemption — $29 for yourself, $29 for a spouse and $29 per dependent. The standard deduction is $2,470 for a single filer ($4,940 joint). Because the relief comes as a small credit rather than a deduction, its value is the same $29 whether you are in the 2% step or the 3.7% step — worth proportionally more to low-income filers, and easy to overlook because $29 looks like a rounding error.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Arkansas Code § 26-51-501
Arkansas does not tax Social Security benefits at all, and military retirement pay has been fully exempt since 2018 with no dollar cap — survivor benefits funded by military retired pay are exempt too. Other retirement income — pensions, 401(k) distributions and, after age 59½, IRA withdrawals — gets a $6,000 per-person exemption; anything above that is taxed at the regular rates. One catch: a military retiree whose exempt military pay exceeds $6,000 cannot also claim the separate $6,000 exemption on other retirement income.
Source: Arkansas Department of Finance and Administration; Arkansas Code § 26-51-307
The statutory schedule is 2% on the first $4,700 of taxable income and 3.7% above that (Act 2 of the 2026 First Extraordinary Session cut the top rate from 3.9%). But if your net income is below roughly $94,700 you actually compute tax from Arkansas's low-income tax table, which uses gentler 3% and 3.4% steps and produces a lower bill.
No. Social Security benefits are fully exempt from Arkansas income tax at every income level, as are Railroad Retirement benefits. The federal government may still tax part of your benefits.
No. Military retirement pay has been fully exempt in Arkansas since 2018, with no cap, and survivor benefits paid from military retired pay are exempt as well. Claiming the full military exemption does mean you cannot also claim the separate $6,000 retirement-income exemption on other pensions.
The standard deduction is $2,470 for single filers ($4,940 for married filing jointly). Arkansas has no personal exemption deduction — instead you get a $29 personal tax credit for yourself, your spouse and each dependent, subtracted from the tax after it is computed.
On $75,000 of wages as a single filer, this page estimates Arkansas state tax of $2,575, federal income tax of $7,670 and FICA of $5,738, for total tax of $15,982 and take-home pay of $59,018. At that income you are on the low-income tax table, not the headline 3.7% schedule.
The first $6,000 per person of pension, 401(k) and qualifying IRA income (IRA distributions generally after age 59½) is exempt each year; a married couple can shelter up to $12,000. Income above $6,000 is taxed at regular Arkansas rates. Social Security and military retirement are exempt in full, separately from this $6,000 allowance.
Arkansas income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $2,470 standard deduction, worked examples and a find-your-bracket tool.
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Every Arkansas income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Arkansas (single filer, 2026), the slice-by-slice tax is $3,591.10 — the top slice is taxed at 3.7%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $2,470 standard deduction comes off first, which is what the companion income calculator works through.
Arkansas taxes income in 2 bands from 2% to 3.7%. The standard deduction is $2,470.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
The statutory schedule is 2% on the first $4,700 of taxable income and 3.7% above that (Act 2 of the 2026 First Extraordinary Session cut the top rate from 3.9%). But if your net income is below roughly $94,700 you actually compute tax from Arkansas's low-income tax table, which uses gentler 3% and 3.4% steps and produces a lower bill.
No. Social Security benefits are fully exempt from Arkansas income tax at every income level, as are Railroad Retirement benefits. The federal government may still tax part of your benefits.
No. Military retirement pay has been fully exempt in Arkansas since 2018, with no cap, and survivor benefits paid from military retired pay are exempt as well. Claiming the full military exemption does mean you cannot also claim the separate $6,000 retirement-income exemption on other pensions.
The standard deduction is $2,470 for single filers ($4,940 for married filing jointly). Arkansas has no personal exemption deduction — instead you get a $29 personal tax credit for yourself, your spouse and each dependent, subtracted from the tax after it is computed.
On $75,000 of wages as a single filer, this page estimates Arkansas state tax of $2,575, federal income tax of $7,670 and FICA of $5,738, for total tax of $15,982 and take-home pay of $59,018. At that income you are on the low-income tax table, not the headline 3.7% schedule.
The first $6,000 per person of pension, 401(k) and qualifying IRA income (IRA distributions generally after age 59½) is exempt each year; a married couple can shelter up to $12,000. Income above $6,000 is taxed at regular Arkansas rates. Social Security and military retirement are exempt in full, separately from this $6,000 allowance.
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