Resident and non-resident individuals, estates and trusts deriving income from within the state are subject to a tax on their net income at the following rates:
Personal Income Tax Rates for Tax Year Beginning January 1, 2026
Act 1 of the Third Extraordinary Session of the 93rd General Assembly included a one-time inflationary relief income-tax credit for a resident individual taxpayer who files an Arkansas full-year resident income tax return. For individuals filers that have a net income of up to $101,000 a taxpayer can receive an income tax credit between $10 and $150 depending on their 2022 net income. Taxpayers who file a joint income tax return and have a net income up to $202,000 can receive an income tax credit between $20-$300 depending on their 2022 net income.