Arkansas paycheck taxes at a glance
| State income tax | 2% to 3.7% (5 brackets, 0% up to $5,599 single) |
|---|---|
| Standard deduction | $2,470 single, $4,940 joint |
| Personal credit (off the tax) | $29 single, $58 joint |
| Per dependent | $29 credit |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | None |
| Figures | Tax year 2026 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Arkansas income tax brackets
| Taxable income | 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% |
Arkansas also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
A $50,000 salary in Little Rock, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $1,923.08 | $50,000 |
| Federal income tax | − $146.92 | − $3,820 |
| Social Security and Medicare | − $147.12 | − $3,825 |
| Arkansas income tax | − $52.40 | − $1,362 |
| Take-home pay | $1,576.64 | $40,993 |
Single, paid every two weeks (26 paychecks). Arkansas taxable income is $47,530 and the state tax is $1,362, an effective 2.725% of gross pay. After the $2,470 standard deduction, most of this income falls in the 3.7% band that starts above $26,399, and the $29 credit comes off the tax.
A $125,000 household in Fayetteville, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $4,807.69 | $125,000 |
| 401(k) at 6% | − $288.46 | − $7,500 |
| Federal income tax | − $205.38 | − $5,340 |
| Social Security and Medicare | − $367.79 | − $9,563 |
| Arkansas income tax | − $152.65 | − $3,969 |
| Take-home pay | $3,793.41 | $98,629 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Arkansas taxable income is $112,560 and the state tax is $3,969, an effective 3.175% of gross pay. Net taxable income is above $94,700, so the two-rate table applies: 2% on the first $4,700 and 3.7% on the rest, less four $29 credits.
The 2026 rate cut
Lawmakers met in a special session in spring 2026 and passed Act 2 (Senate Bill 1) and its twin, Act 1 (House Bill 1001). The acts lower the top individual rate from 3.9% to 3.7% for the whole 2026 tax year, even though they were signed in May. Employers may have withheld at the older rates for part of the year, so many workers will see the difference as a larger refund when they file. The top corporate rate falls to 4.1% from 2027.
Higher incomes use a different table
Arkansas does not give everyone the same lower brackets. Once net taxable income passes $94,700, the whole income is taxed with a simpler table: 2% on the first $4,700 and 3.7% on everything above. To avoid a sudden jump at the threshold, a bracket adjustment of up to $290 is subtracted between $94,701 and $97,600. The calculator applies both tables automatically.
Low-income tax tables
Arkansas also publishes special low-income tax tables. If your total income is below a set limit for your filing status and number of dependents, these tables reduce your tax, often to zero. They apply on the return, not in payroll withholding. This calculator uses the regular rates, so if your income is low you may owe less than shown here; check the low-income tables in the AR1000F instructions.
No local income tax, no reciprocity
No Arkansas city or county taxes wages. Arkansas has no reciprocal agreements, so if you live in Arkansas and work in Missouri, Oklahoma or Mississippi, you pay that state and claim a credit at home. Working in Texas or Tennessee means only Arkansas taxes your wages.
Arkansas vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Arkansas | 2% to 3.7% (5 brackets, 0% up to $5,599 single) | $2,287 | $59,305 |
| Missouri | 2% to 4.7% (8 brackets, 0% up to $1,348 single) | $2,534 | $59,059 |
| Tennessee | None on wages | $0 | $61,593 |
| Mississippi | 4% above $10,000 (single) | $2,268 | $59,325 |
| Louisiana | Flat 3% | $1,865 | $59,728 |
| Texas | None on wages | $0 | $61,593 |
| Oklahoma | 2.5% to 4.5% (4 brackets, 0% up to $3,750 single) | $2,830 | $58,763 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.