What is the Arkansas income tax rate for 2026?

2% on the first $4,600 of taxable income and 3.9% above that, for both single and married filers. A separate lower-rate table applies to net incomes of about $92,300 or less.

Does Arkansas have local income taxes?

No. Arkansas cities and counties levy sales taxes, not income taxes, so the state line is the whole income tax picture on a paycheck.

How much is Arkansas state tax on $60,000?

About $2,130 for a single filer in 2026 under the main rate schedule, or slightly less under the low-income table the state provides for net incomes under about $92,300.

Has Arkansas cut its income tax recently?

Repeatedly. The top rate fell from 6.9% in 2018 to 3.9% by 2025 through a series of special sessions. No further cut took effect on 1 January 2026, but the legislature has said more are planned.

Arkansas Paycheck Calculator: 2026 Take-Home Pay

Arkansas Paycheck Calculator

Estimate your take-home pay in Arkansas after federal tax, FICA and Arkansas state income tax, which reaches its 3.9% top rate at just $4,600 of taxable income, based on 2026 rates. Arkansas has cut its top rate five times since 2015.

Based on 2026 rates. Last verified August 25, 2026. By Aurangzeb Khan.

Gross annual salary

Pay frequencyFiling statusDependentsPre-tax deductions per year

Dependents feed Arkansas's exemptions or credits where it has them. Pre-tax deductions (401(k), health premiums) reduce income tax in this estimate but not Social Security or Medicare.

Estimated take-home pay, every two weeks

$1,856.26

$48,263 a year after $11,737 in taxes, an effective total rate of 19.6%.

Line	Per period	Per year
Gross pay	$2,307.69	$60,000.00
Federal income tax12% marginal rate	−$193.08	−$5,020.00
Social Security6.2% up to $184,500	−$143.08	−$3,720.00
Medicare1.45%	−$33.46	−$870.00
AR state income tax3.9% marginal rate	−$81.82	−$2,127.27
Net pay	$1,856.26	$48,262.73

This is an estimate based on 2026 standard withholding. Your actual paycheck depends on your W-4 elections, benefit deductions and any local taxes. No local income taxes in Arkansas. It is not tax advice.

How Arkansas taxes a paycheck

Arkansas has been cutting its income tax faster than almost any state. The top rate was 6.9% in 2018; it fell to 5.9% in 2021, 4.9% in 2022, 4.7% in 2023, 4.4% in 2024 and 3.9% for 2025 onward, with the legislature signalling further cuts. For 2026 the schedule is two rates, 2% on the first $4,600 of taxable income and 3.9% above, with the same thresholds for single and married filers. The standard deduction is $2,470 single and $4,940 married, indexed for inflation, and a $29 credit per person and per dependent stands in for a personal exemption.

Arkansas also keeps a separate, gentler rate table for net incomes of about $92,300 or less, with rates stepping from 2% to 3.9% across $5,500 to $25,700. The calculator applies the main schedule to every income, which overstates tax by a small amount, usually under $100, for filers who qualify for the low-income table.

How much taxes are taken out of paychecks in Arkansas?

On a $60,000 salary in 2026, a single filer in Arkansas pays about $5,020 in federal income tax, $4,590 in Social Security and Medicare, and about $2,130 in Arkansas income tax, leaving roughly $48,260 a year or $1,856 every two weeks. The state share is about 3.5% of gross pay.

Arkansas has no local income taxes. Cities and counties are funded by sales taxes, which are among the highest combined rates in the country (over 9% in Little Rock), but none of that touches a paycheck.

Arkansas compared with its neighbours

Arkansas touches six states and the contrast is sharp. Texas and Tennessee tax no wages; Missouri tops out at 4.7%, Oklahoma at 4.5%, Louisiana is a flat 3% with a $12,875 standard deduction, and Mississippi is a flat 4% above $10,000. On a $60,000 single salary Arkansas's roughly $2,130 sits above Louisiana's $1,410, Mississippi's $1,670 and Missouri's $1,650, and just below Oklahoma's $2,160.

The thing that keeps Arkansas's bill above its rate would suggest is the small standard deduction. Louisiana shelters $12,875 before its 3% applies; Arkansas shelters $2,470 before 3.9%. Rate cuts have moved the top rate below the neighbours'; the deduction has not moved with it.

Withholding forms and filing status in Arkansas

Arkansas employers withhold from Form AR4EC, on which employees claim allowances that reduce the wages subject to the state's withholding tables. Married couples in Arkansas commonly file separately on the same return, because the brackets are not doubled for joint filers (the 3.9% rate begins at $4,600 for both) and the low-income table applies to each spouse's income separately. The $29 personal credit is claimed per person and per dependent.

Arkansas has no reciprocal agreements. A Texas resident working in Arkansas pays Arkansas tax on those wages; an Arkansas resident working in Texas pays Arkansas tax on them, with no credit available since Texas charges none. Arkansas's border-city exemption, which once let residents of Texarkana pay no state tax, continues: income earned in Texarkana, Arkansas by residents of either Texarkana is exempt.

Net pay in Arkansas at common salaries, 2026

Single filer, no dependents, no pre-tax deductions. Computed from the same rates as the calculator. Local taxes excluded.

Gross	Federal	FICA	AR tax	Net per year	Every two weeks	Effective rate
$30,000	$1,420	$2,295	$957	$25,328	$974	15.6%
$40,000	$2,620	$3,060	$1,347	$32,973	$1,268	17.6%
$50,000	$3,820	$3,825	$1,737	$40,618	$1,562	18.8%
$60,000	$5,020	$4,590	$2,127	$48,263	$1,856	19.6%
$75,000	$7,670	$5,738	$2,712	$58,880	$2,265	21.5%
$100,000	$13,170	$7,650	$3,687	$75,493	$2,904	24.5%
$125,000	$18,734	$9,563	$4,662	$92,041	$3,540	26.4%
$150,000	$24,734	$11,475	$5,637	$108,154	$4,160	27.9%
$200,000	$36,734	$14,339	$7,587	$141,340	$5,436	29.3%

Arkansas income tax rates, 2026

Rate	Single, taxable income over	Married filing jointly, over
2%	$0	$0
3.9%	$4,600	$4,600

Standard deduction:: $2,470 single, $4,940 married
Personal exemption:: $29 single, $58 married, $29 per dependent (as a credit)

Arkansas uses a separate, lower rate table for incomes of about $92,300 or less (2% from $5,500, 3% from $10,900, 3.4% from $15,600, 3.9% from $25,700 in tax year 2025). This estimate applies the main schedule to all incomes, which slightly overstates tax for lower earners.

Frequently asked questions

What is the Arkansas income tax rate for 2026?: 2% on the first $4,600 of taxable income and 3.9% above that, for both single and married filers. A separate lower-rate table applies to net incomes of about $92,300 or less.
Does Arkansas have local income taxes?: No. Arkansas cities and counties levy sales taxes, not income taxes, so the state line is the whole income tax picture on a paycheck.
How much is Arkansas state tax on $60,000?: About $2,130 for a single filer in 2026 under the main rate schedule, or slightly less under the low-income table the state provides for net incomes under about $92,300.
Has Arkansas cut its income tax recently?: Repeatedly. The top rate fell from 6.9% in 2018 to 3.9% by 2025 through a series of special sessions. No further cut took effect on 1 January 2026, but the legislature has said more are planned.

Sources for the Arkansas figures

Arkansas Department of Finance and Administration: Individual income tax rates and formsverified Aug 25, 2026
Tax Foundation, State Individual Income Tax Rates and Brackets, 2026verified Aug 25, 2026
IRS, Revenue Procedure 2025-32 (tax year 2026 inflation adjustments)verified Aug 25, 2026
Social Security Administration, 2026 Social Security changes (COLA fact sheet)verified Aug 25, 2026

This page is an estimate for tax year 2026 based on published rates and standard withholding. It excludes local income taxes, W-4 adjustments, benefits and garnishments, and it is not tax advice. Read the methodology and disclaimer.