Arkansas Income Tax Guide for 2025
Overview
Arkansas uses a progressive income tax system with rates ranging from 0% to 3.9%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $2,470 for single filers, personal exemptions of $29, and dependent exemptions of $29.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $5,599 | 0% |
| $5,600 - $11,199 | 2% |
| $11,200 - $15,999 | 3% |
| $16,000 - $26,399 | 3.4% |
| $26,400+ | 3.9% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $5,599 | 0% |
| $5,600 - $11,199 | 2% |
| $11,200 - $15,999 | 3% |
| $16,000 - $26,399 | 3.4% |
| $26,400+ | 3.9% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $2,470 |
| Standard Deduction (Married Filing Jointly) | $4,940 |
| Personal Exemption (Single) | $29 |
| Personal Exemption (Married) | $58 |
| Dependent Exemption | $29 |
Additional Information
- Top marginal rate for 2025 is 3.9% (Act 1 of the Second Extraordinary Session of 2024)
- Arkansas uses one indexed rate schedule for all filing statuses; the married amounts are two taxpayers' worth of the per-taxpayer standard deduction and tax credits
- Taxpayers with net taxable income over $94,700 use a separate upper-income table; the bracket adjustment phases out between $94,701 and $98,000, and for $100,001 and over the tax is $3,809 plus 3.9% of the excess over $100,000
- Standard deduction is $2,470 per taxpayer for 2025 and is indexed annually
- The $29 / $58 / $29 amounts are nonrefundable personal tax credits, not exemptions from income
Charts
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Sources
The 2025 figures for Arkansas on this page were compiled from the following official government publications:
- 2025 Tax Tables, Regular and Low Income Income Tax Tables (Arkansas Department of Finance and Administration)
- Arkansas 2025 Individual Income Tax Forms and Instructions, AR1000F and AR1000NR (Arkansas Department of Finance and Administration)
- Form AR1000ES, Estimated Tax Declaration Vouchers and Instructions for Tax Year 2025 (Arkansas Department of Finance and Administration)
- Individual Income Tax (Arkansas Department of Finance and Administration)
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