Jurisdiction detail
Arkansas tax guide
A seeded subnational profile for Arkansas, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Arkansas Department of Finance and Administration
Overview
Arkansas has been steadily reducing personal and corporate income tax rates. Pass-through entity tax election is available.
Individual income tax
Arkansas's progressive individual income tax tops at 4.4 percent in 2024 with scheduled reductions.
Type: progressive
Business tax
Arkansas corporate income tax tops at 4.8 percent with scheduled reductions.
Reference rate: 4.8%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6.5%
Local rates add 0 to 5 percent.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Arkansas Department of Finance and AdministrationPrimary sources
- AR Department of Finance and AdministrationVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.