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Arkansas taxes at a glance (2026)

Arkansas has a graduated income tax with a standard deduction of $2,470 (single) / $4,940 (married). Verified for 2026. Top marginal rate 3.9% (Act 1 of the 2024 Second Extraordinary Session cut it from 4.4% to 3.9%, effective Jan 1 2025, unchanged for 2026; no further cut passed the 2025 session). Arkansas uses a SINGLE bracket schedule applied identically to Single and MFJ (NOT doubled). Lower-income table for net income <= $94,700: 0% on first $5,599; 2% $5,600-$11,199; 3% $11,200-$15,999; 3.4% $16,000-$26,399; 3.9% above $26,399. (Official DFA tables historically printed the 4th tier near 3.7% in older years, but the current legislated/effective rates are 3.4% then 3.9% top - confirmed by Tax Foundation, which lists AR rates as 2.0% and 3.9%. Some third-party pages erroneously show a 3.7% top rate; this is outdated/incorrect.) For net income over $94,700 a separate two-tier table applies: first $4,700 at 2%, remainder at 3.9%, with a low-income bracket adjustment phasing the benefit out between ~$94,700 and ~$97,800-$99,000. Standard deduction is $2,470 PER TAXPAYER for 2026 (inflation-indexed, up from $2,410 in 2025); MFJ each claim $2,470 = $4,940 combined. Personal tax credit $29 per filer/spouse/dependent (a credit, not an exemption). NO local or city income taxes anywhere in Arkansas. Social Security fully exempt; up to $6,000 of retirement/pension income exempt per taxpayer; military retirement pay fully exempt.