Arkansas State Taxes

Staff Reports
by Staff Reports


Arkansas State Tax ― Individual Income Tax

The individual income tax in Arkansas is imposed at the following rates:

  • 1% on the first $3,800 of taxable income
  • 2.5% on taxable income between $3,801 and $7,600
  • 3.5% on taxable income between $7,601 and $11,400
  • 4.5% on taxable income between $11,401 and $19,000
  • 6% on taxable income between $19,001 and $31,700
  • 7% on taxable income of $31,701 or more

Arkansas State Tax ― Corporate Income Tax

The corporate income tax in Arkansas is imposed at the following rates:

  • 1% on the first $3,000 of taxable income
  • 2% on taxable income between $3,001 and $6,000
  • 3% on taxable income between $6,001 and $11,000
  • 5% on taxable income between $11,001 and $25,000
  • 6% on taxable income between $25,001 and $100,000
  • 6.5% on taxable income of $100,001 or more

Arkansas State Tax ― Sales & Use Tax

The Arkansas sales and use tax rate is 6%.

Arkansas State Tax ― Property Tax

Property taxes are enforced locally by county officials. For information about Arkansas property tax, contact your local assessor’s office.

Arkansas State Tax Forms

Form AR1000 (Resident Individual Income Tax Return)
Form AR1000NR (Nonresident and Part Year Resident Individual Income Tax Return)
Form AR1000ES (Declaration of Estimated Tax for Individuals)
Form AR1000A (Amended Return Full Year Resident)
Form AR1000S (Resident Individual Income Tax Return – Short Form)
Form AR1100CT (Corporation Income Tax Return)

Arkansas State Tax Resources

Arkansas Online E-File Center: www.dfa.arkansas.gov/offices/incomeTax/eFile

Arkansas Tax Refund Inquiry: www.ark.org/dfa_ri/app/login

Arkansas Residents/Citizens Portal: portal.arkansas.gov/residents

Arkansas Business Tax Center: portal.arkansas.gov/business/Pages/businessTaxCenter

Arkansas (Property) Assessment Coordination Department: www.arkansas.gov/acd

Arkansas Department of Finance and Administration: www.dfa.arkansas.gov