United States · State income tax
Arkansas state income tax rate 2027.
Arkansas’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: Arkansas has 5 brackets for 2026 with rates from 0% to 3.7%. The top rate starts at $26,400 of taxable income for single filers and $26,400 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
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Result
Enter your Arkansas taxable income and press Estimate.
The Arkansas schedule
Act 1 of the 2026 First Extraordinary Session (HB1001, approved 5/6/26, amends Ark. Code 26-51-201(a)(4)), read on arkleg.state.ar.us: table for net income up to $94,700 is 0% to $5,599, 2% from $5,600, 3% from $11,200, 3.4% from $16,000, 3.7% from $26,400. Same table for all filers (statute does not split by filing status). Dollar edges are statutory for 2026 and are indexed annually afterward.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $5,600 | 0% | 0% |
| $5,600 to $11,200 | 2% | 2% |
| $11,200 to $16,000 | 3% | 3% |
| $16,000 to $26,400 | 3.4% | 3.4% |
| Over $26,400 | 3.7% | 3.7% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $5,600 | 0% | 0% |
| $5,600 to $11,200 | 2% | 2% |
| $11,200 to $16,000 | 3% | 3% |
| $16,000 to $26,400 | 3.4% | 3.4% |
| Over $26,400 | 3.7% | 3.7% |
Deductions, exemptions and local tax
Arkansas’s standard deduction, exemption and credit amounts are not stated here because they were not read from the Arkansas tax agency’s own pages on November 9, 2026. Use the state’s current return instructions. None of them is modelled.
None for individuals seen; Arkansas has no city/county income tax. For net income over $94,700 a separate table applies: 2% on first $4,700 and 3.7% above, with a bracket adjustment (deduction of $290 down to $10 in $10 steps) for net income $94,701-$97,600 phasing to $0 at $97,601. The estimator's five-row table approximates this and does not model the upper-table mechanics.
What changes in 2027 (projected)
Act 1 (a)(5) says the tables 'shall be adjusted annually' under 26-51-201(d), so 2027 edges are an inflation-indexed projection, not fixed dollar amounts; no different 2027 individual rate is enacted (the 2027 dates in Act 1 apply to corporate rates only).
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of Arkansas taxable income owes $2,593 under the 2026 schedule, an effective rate of 3.24% and a marginal rate of 3.7%. A joint filer with $150,000 of Arkansas taxable income owes $5,183 under the 2026 schedule, an effective rate of 3.46% and a marginal rate of 3.7%. The 2027 projection for the same incomes is the same dollar amount ($2,593 and $5,183) because the 2026 schedule is carried forward.
Common mix-ups
- Arkansas's top rate is 3.9%. Act 1 (2026) cuts the top rate to 3.7% for tax years beginning on or after Jan 1, 2026; 3.9% was the 2025 top rate.
- Arkansas has a single rate bracket table by filing status like the federal system. Act 1 prints one table for every resident, individual, trust or estate; no married-joint schedule.
- Income over about $94,700 is just taxed at 3.7% like a normal bracket. Over $94,700 the law switches to a second table (2% on the first $4,700, 3.7% after), with an adjustment phasing out between $94,701 and $97,600.
- The 2026 cut was effective only for new withholding. Act 1 applies to tax years beginning on or after Jan 1, 2026, i.e. the whole of 2026.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- Arkansas Act 1 of 2026 1st Extraordinary Session (HB1001) (2026 individual tables, bracket adjustment, annual indexing, corporate 2027 rates) (retrieved November 9, 2026)
- EY Tax News: Arkansas law lowers top individual rate retroactive to Jan 1 2026 (Corroborates 3.9% to 3.7% (secondary)) (retrieved November 9, 2026)
Frequently asked questions
What is the Arkansas state income tax rate for 2027?
Arkansas has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (0%, 2%, 3%, 3.4%, 3.7%).
What is the top Arkansas income tax rate?
3.7% under the 2026 schedule. It starts at $26,400 of taxable income for single filers and $26,400 for joint filers.
How much Arkansas income tax would I pay on $80,000?
A single filer with $80,000 of Arkansas taxable income owes $2,593 under the 2026 schedule, an effective rate of 3.24% and a marginal rate of 3.7%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Arkansas can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Arkansas sources read on November 9, 2026: Arkansas Act 1 of 2026 1st Extraordinary Session; EY Tax News: Arkansas law lowers top individual rate retroactive to Jan 1 2026. The links in the Sources section go to the originals.
Do Arkansas brackets change every year?
Act 1 requires the tables to be adjusted annually under 26-51-201(d), so the dollar edges can move while the 2026 rates are as enacted.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the Arkansas tax agency or a tax professional before you file.