What is Arkansas state income tax rate?
Arkansas uses graduated brackets in 2026: 0% on the first $5,600 of taxable income, 2% to $11,200, 3% to $16,000, 3.4% to $26,400, and 3.7% above that. The top rate was cut from 3.9% to 3.7% retroactive to January 1, 2026. Higher earners (net taxable income over $94,700) use a separate table that phases out the lower brackets. Rates: Arkansas DFA 2026 tax tables.