1.800.Arkansas

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, 2022

Income Tax Rate for Individuals with Net Income of Less Than or Equal to $84,500 
$0 - $4,9990.0%
$5,000 - $9,9992.0%
$10,000 - $14,2993.0%
$14,300 - $23,5993.4%
$23,600 - $39,6995.0%
$39,700 - $84,5005.5%


Income Tax Rate for Individuals with a Net Income Greater Than $84,500 
$0 - $4,3002.0%
$4,301 - $8,5004.0%
$8,501+5.5%

 

Personal Income Tax Rates for Tax Year Beginning January 1, 2023

Income Tax Rate for Individuals with Net Income of Less Than or Equal to $84,500 
$0 - $4,9990.0%
$5,000 - $9,9992.0%
$10,000 - $14,2993.0%
$14,300 - $23,5993.4%
$23,600 - $39,6995.0%
$39,700 - $84,5005.3%

 

Income Tax Rate for Individuals with a Net Income Greater Than $84,500 
$0 - $4,3002.0%
$4,301 - $8,5004.0%
$8,501+5.3%

 

Personal Income Tax Rates for Tax Year Beginning January 1, 2024

Income Tax Rate for Individuals with Net Income of Less Than or Equal to $84,500 
$0 - $4,9990.0%
$5,000 - $9,9992.0%
$10,000 - $14,2993.0%
$14,300 - $23,5993.4%
$23,600 - $39,6995.0%
$39,700 - $84,5005.1%

 

Income Tax Rate for Individuals with a Net Income Greater Than $84,500 
$0 - $4,3002.0%
$4,301 - $8,5004.0%
$8,501+5.1%

 

Personal Income Tax Rates for Tax Year Beginning January 1, 2025

Income Tax Rate for Individuals with Net Income of Less Than or Equal to $84,500 
$0 - $4,9990.0%
$5,000 - $9,9992.0%
$10,000 - $14,2993.0%
$14,300 - $23,5993.4%
$23,600 - $84,5004.9%

 

Income Tax Rate for Individuals with a Net Income Greater Than $84,500 
$0 - $4,3002.0%
$4,301 - $8,5004.0%
$8,501+4.9%
*Note: These changes scheduled are contingent on the state not experiencing a revenue shortfall that would require the state to use funds in the Catastrophic Reserve Fund.