Arkansas Tax Brackets 2025
Arkansas state income tax rates for tax year 2025 — 3 progressive brackets from 2% to 3.9%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2%–3.9%
Brackets
3
Arkansas state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $1,873 | 3.74% | $1,873 | 3.74% |
| $75,000 | $2,848 | 3.80% | $2,848 | 3.80% |
| $100,000 | $3,823 | 3.82% | $3,823 | 3.82% |
| $150,000 | $5,773 | 3.85% | $5,773 | 3.85% |
| $250,000 | $9,673 | 3.87% | $9,673 | 3.87% |
| $500,000 | $19,423 | 3.88% | $19,423 | 3.88% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $4,300 | 2% |
| $4,300 – $8,500 | 4% |
| Over $8,500 | 3.9% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $4,300 | 2% |
| $4,300 – $8,500 | 4% |
| Over $8,500 | 3.9% |
About Arkansas's 2025 rates
Arkansas applies its progressive rates to net taxable income after deductions and exemptions. The state has been on a path of rate reductions, with the top marginal rate dropping to 3.9% for 2025. Arkansas uses its own set of deductions and exemptions separate from the federal system. Arkansas does not tax Social Security benefits. The state sales tax rate is 6.5%, and local rates can bring the combined rate above 11% in some areas.
Frequently asked questions
What are the Arkansas tax brackets for 2025?
Arkansas has 3 progressive brackets for 2025, ranging from 2% on the lowest bracket up to 3.9% on income above $8,500 (single filer). See the full table above for every rate and threshold.
What is the top Arkansas income tax rate in 2025?
3.9%, applied to taxable income above $8,500 for single filers ($8,500 for married filing jointly).
How much Arkansas state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $3,823 in Arkansas state income tax for 2025 — an effective rate of 3.82%. Married filing jointly with the same income owes $3,823 (3.82% effective). Federal tax is separate.
Are Arkansas 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Arkansas bracket thresholds in effect for tax year 2025.