Arkansas Income Tax Calculator (2026 Regular-Tax Estimate)

Estimate regular 2026 Arkansas income tax using DFA formulas, deductions and personal credits. Low-income tables and the final return calculation are excluded.

Arkansas adjusted gross income ($ per year)Already determined Arkansas AGI after all allowable exclusions and adjustments. Full-year residents only; this estimates regular tax, excluding low-income table and additional credit.

Filing status

Deduction Standard deduction Itemize (Form AR3)

Itemized deductions ($)Only used when you choose to itemize

Dependents

Taxpayers aged 65 or over

Blind or deaf credit boxesOne box each for you (and your spouse on a joint return) who is blind, and one each for deaf

Eligible 65 Special credit boxesA taxpayer aged 65 or over who does not claim a retirement-income exemption can claim one additional box. Cannot exceed the over-65 count.

Arkansas tax withheld (optional) ($)State withholding only; the displayed difference is against this regular-tax estimate, not a final refund.

Estimate regular 2026 Arkansas income tax from already determined Arkansas adjusted gross income. The revised DFA formula uses a 3.7% top rate following Act 1 of 2026. This is a regular-formula planning estimate: it excludes the Low Income Tax Table and additional low-income credit, and does not reproduce the final return’s tax-table rounding.

How to use this tool

Enter Arkansas AGI after state exclusions and adjustments.
Choose filing status and the standard deduction or allowable Arkansas itemized deductions.
Enter eligible dependents, age, blind/deaf and 65 Special credit boxes.
Optionally compare state withholding against this estimate; the difference is not a final refund.

Formula

Regular estimate = max(0, net taxable income × selected rate − formula constant − bracket adjustment − personal credits)

Net taxable income rounds to whole dollars. The deduction is $2,470 per taxpayer, or $4,940 jointly, as shown in the revised 2026 AR1000ES. DFA’s printed regular-formula constants apply through $94,700; above that, tax starts at 3.7% of income minus $79.90. An additional $290 adjustment decreases by $10 per $100 band and ends above $97,600. Each eligible personal-credit box is $29, limited to the tax available.

Example

A single filer with $60,000 Arkansas AGI deducts $2,470, leaving $57,530. The regular formula gives $57,530 × 3.7% − $367.16 = $1,761.45. One $29 personal credit reduces the estimate to $1,732.45. The final return’s table can differ because it groups incomes and rounds tax.

Frequently asked questions

Is this the final tax for a low-income household?

No. The low-income table and additional credit can change the result substantially. This page explicitly estimates only regular tax, so use the applicable DFA return instructions for those provisions.

Who qualifies for 65 Special?

A taxpayer aged 65 or over who does not claim the retirement-income exemption can claim the extra $29 credit. It is separate from the ordinary over-65 box; enter only eligible boxes.

Can two spouses use separate columns?

This tool does not allocate income, deductions or credits for married filing separately on one return. It supports joint assessment or an individual’s separate return, with inputs already assigned correctly.

Sources

This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.

Last updated: 2026