2025 Arkansas Income Tax Brackets
Arkansas (AR) uses 3 progressive income tax brackets ranging from 2.0% to 4.4% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 2.0% | $0 – $4,400 |
| 4.0% | $4,400 – $8,800 |
| 4.4% | $8,800 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $5,300 |
| 2.0% | $5,300 – $10,600 |
| 3.0% | $10,600 – $15,100 |
| 3.4% | $15,100 – $25,000 |
| 3.9% | $25,000 and up |
Note: 2025 MFJ thresholds for Arkansas may differ from the figures shown. Verify with the Arkansas Department of Revenue before filing.
Effective rate at common income levels (single)
Effective rate = total Arkansas income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Arkansas tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,974 | 3.9% | 4.4% |
| $75,000 | $3,074 | 4.1% | 4.4% |
| $100,000 | $4,174 | 4.2% | 4.4% |
| $150,000 | $6,374 | 4.2% | 4.4% |
| $250,000 | $10,774 | 4.3% | 4.4% |
Run a full calculation
Combine federal + Arkansas income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Arkansas bracket is 4.4%, beginning at $8,800 of taxable income for single filers.
At $100,000 of gross income (single filer), the Arkansas effective income tax rate is approximately 4.2% — about $4,174 in state tax after the $2,340 standard deduction.
The Arkansas standard deduction for 2025 is $2,340 for single filers and $4,680 for married filing jointly.
Distinct MFJ bracket table in Arkansas for 2025.
Arkansas publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Arkansas's bracket structure
The 2025 Arkansas income tax is structured as 3 progressive brackets: rates start at 2.00% on initial taxable dollars and step up to 4.40% at the top bracket. Because each bracket applies only to income within that range — not to all income above its lower threshold — a filer's effective tax rate is always lower than their marginal rate. Withholding calculators on this site account for the bracket structure automatically.
At 4.40%, Arkansas's top marginal rate is on the lower end of state income taxes — similar to Arizona, Mississippi, North Dakota, and a handful of other states that combine a flat or near-flat structure with relatively low rates. Low-top-rate states typically generate a larger share of total state revenue from sales tax, property tax (via local taxing authorities), or severance tax on natural resources than high-rate states do.
Tax brackets and deduction amounts on this page are the official figures published by the Arkansas Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Arkansas 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.