Quick Answer
Arkansas state income tax ranges from 0% to 4.4% for 2026. Most middle-income earners pay 3.4% on income over $22,200 (single) or $44,400 (married). A $60,000 earner pays approximately $1,420 in Arkansas state income tax, with lower earners paying significantly less due to the progressive structure.
Best Answer
Sarah Chen, Payroll Tax Analyst
W-2 employees who need to understand Arkansas's progressive tax brackets and paycheck withholding
Arkansas tax brackets for 2026
Arkansas uses a progressive tax system with four brackets. The tax rates have been reduced significantly in recent years as part of the state's tax reform efforts.
Arkansas Tax Brackets (2026):
Example: $60,000 salary in Arkansas
Let's calculate Arkansas state tax for a single filer earning $60,000:
1. First $5,499: $0 (0% rate)
2. Next $16,700 ($5,500-$22,199): $334 (2.0% rate)
3. Next $37,801 ($22,200-$60,000): $1,285 (3.4% rate)
4. Total Arkansas tax: $1,619
For comparison, if you were married filing jointly with the same $60,000 income:
Arkansas tax withholding from your paycheck
Your employer withholds Arkansas state tax based on the bracket system. For the $60,000 single filer example:
Arkansas tax brackets comparison table
*2026 tax year calculations*
Key factors affecting your Arkansas tax
Recent Arkansas tax changes
Arkansas has been reducing tax rates as part of a multi-year reform plan. The top rate dropped from 5.9% in 2022 to 4.4% in 2026, with the 0% bracket expanded to provide more relief for lower-income earners.
What you should do
Review your Arkansas withholding on your pay stub. If you're having too much withheld (common with the recent rate reductions), consider updating your W-4. Use our paycheck calculator to model different withholding scenarios and optimize your take-home pay.
Key takeaway: Most Arkansas earners pay 2.6-3.4% effective state tax rate due to the 0% bracket on the first $5,499-$10,999 of income and progressive structure.
*Sources: [Arkansas Department of Finance and Administration](https://www.dfa.arkansas.gov), [IRS Publication 15-T](https://www.irs.gov/pub/irs-pdf/p15t.pdf)*
Key Takeaway: Arkansas taxes range from 0-4.4%, with most middle-income earners paying an effective rate of 2.6-3.4% thanks to the progressive bracket structure.
Arkansas tax brackets vs. neighboring states
| State | Tax Structure | Lowest Rate | Highest Rate | Notes |
|---|---|---|---|---|
| Arkansas | Progressive (4 brackets) | 0% | 4.4% | Recent rate reductions |
| Tennessee | No income tax | 0% | 0% | Investment income only |
| Mississippi | Progressive (3 brackets) | 0% | 5.0% | Higher top rate |
| Louisiana | Progressive (3 brackets) | 1.85% | 4.25% | No 0% bracket |
| Texas | No income tax | 0% | 0% | No state income tax |
| Missouri | Progressive (10 brackets) | 1.5% | 5.3% | More complex structure |
More Perspectives
Sarah Chen, Payroll Tax Analyst
People who moved to or from Arkansas and need to understand part-year resident filing requirements
Moving to Arkansas mid-year implications
If you became an Arkansas resident during 2026, you'll file as a part-year resident and pay Arkansas tax only on income earned while living in Arkansas. The progressive brackets apply to your Arkansas-source income.
Example: Moved to Arkansas in September
Assume you earned $60,000 total in 2026, with $20,000 earned during your 4 months as an Arkansas resident:
Part-year resident considerations
Moving away from Arkansas
If you moved away from Arkansas during 2026, you'll owe Arkansas tax on income earned while you were an Arkansas resident. Your new state may provide credit for Arkansas taxes paid to prevent double taxation.
Tax planning for recent movers
The progressive structure means Arkansas is often more favorable for lower and middle-income earners compared to flat-tax states. If you're planning a move, consider the timing and how Arkansas's 0% bracket might benefit you in a partial year.
Key takeaway: Part-year Arkansas residents benefit from the full progressive bracket structure applied to their Arkansas-source income, often resulting in lower effective rates.
Key Takeaway: Part-year Arkansas residents get the full benefit of the 0% bracket and progressive structure on their Arkansas-source income, often creating tax savings.
Sources
- Arkansas Department of Finance and Administration — Official Arkansas income tax withholding information
- IRS Publication 15-T — Federal Income Tax Withholding Methods
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.