Arkansas Tax Rates, Brackets, and Standard Deductions

Arkansas income tax forms, tax brackets and rates are listed here by tax year. Still need to prepare and file an AR return for a previous Tax Year? Find the Arkansas tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the AR Department of Finance and Administration. For IRS or Federal back taxes, access the tax forms here.

Below find links to other important Arkansas income tax return information and other related features (e.g. tax extension, amendment, etc.)

Arkansas Income Tax Returns

Use this table below to find or navigate for Arkansas Income Tax related information and instructions.

Arkansas Income Taxes
Arkansas Tax Deadlines, Extension, Penalties
Prepare only a AR State Return without an IRS return
Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.
File a Arkansas Tax Amendment
Arkansas Income Tax Forms
Arkansas Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your Arkansas based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com this is all calculated for you based on your income.

Arkansas Tax Brackets for Tax Year 2025

For the 2025 tax year, taxable income in Arkansas is taxed at graduated rates based on the applicable tax brackets. Any income exceeding $25,700 is subject to the highest tax rate of 3.9%.

Arkansas Tax Brackets for Tax Year 2025
Tax Rate Income Range Taxes Due
0.0% $0 - $5,499 0.0% of Income
2.0% $5,500 - $10,899 $0 + 2.0% over $5,500
3.0% $10,900 - $15,599 $107.98 + 3.0% over $10,900
3.4% $15,600 - $25,699 $248.95 + 3.4% over $15,600
3.9% $25,700 - $92,300 $592.31 + 3.9% over $25,700
Please see the AR1000ES Form and Instructions for details.

Arkansas Tax Brackets for Tax Year 2024

For the 2024 tax year, taxable income in Arkansas was subject to graduated rates based on the applicable tax brackets, with any income over $24,300 being taxed at the highest rate of 3.9%.

Tax Rate
Income Range
Taxes Due
0.0%
$0 - $5,299
0.0% of Income
2.0%
$5,300 - $10,599
$0 + 2.0% over $5,300
3.0%
$10,600 - $15,099
$105 + 3.0% over $10,600
3.4%
$15,100 - $24,299
$240.00 + 3.4% over $15,100
3.9%
$24,300 - $89,600
Please see the AR1000ES Form and Instructions for details.

Arkansas Tax Brackets for Tax Year 2023

For the 2023 tax year, taxable income in Arkansas was subject to graduated rates based on the applicable tax brackets, with any income over $25,000 being taxed at the highest rate of 4.9%.

Tax Rate
Income Range
Taxes Due
0.0%
$0 - $5,299
0.0% of Income
2.0%
$5,300 - $10,599
$0 + 2.0% over $5,299.99
3.0%
$10,600 - $15,099
$105 + 3.0% over $10,599.99
3.4%
$15,100 - $24,999.99
$240.00 + 3.4% over $15,099.99
4.9%
$25,000 - $100,000
Please see the AR1000ES Form and Instructions for details.

Arkansas Tax Brackets for Tax Year 2022

For the 2022 tax year, taxable income in Arkansas was subject to graduated rates based on the applicable tax brackets, with any income over $24,300 being taxed at the highest rate of 4.9%.

Tax Rate
Income Range
Taxes Due
0.0%
$0 - $5,099
0.0% of Income
2.0%
$5,100 - $10,299
$0 + 2.0% over $5,099.99
3.0%
$10,300 - $14,699
$103 + 3.0% over $10,299.99
3.4%
$14,700 - $24,299.99
$235.00 + 3.4% over $14,699.99
4.9%
$24,300 - $87,000
Please see the AR1000ES Form and Instructions for details.

Arkansas Standard and Itemized Deductions

The Arkansas standard deductions did increase for 2025 tax year. You can also itemize your Arkansas deductions.

When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

Tax Year
Status
Amount
2025
Single/MFS
$2,470
Married Jointly
$4,940
HOH/Qualifying Widower
$2,470
2024
Single/MFS
$2,410
Married Jointly
$4,820
HOH/Qualifying Widower
$2,410
2023
Single
$2,340
Married Separate
$2,340
Married Jointly
$4,680
HOH/Qualifying Widow
$2,340
2022
Single
$2,270
Married Separate
$2,270
Married Jointly
$4,540
HOH/Qualifying Widow
$2,270

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