2025 Arkansas Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Arkansas in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Arkansas State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $5,599 | 0.00% |
| $5,599 | $11,199 | 2.00% |
| $11,199 | $15,999 | 3.00% |
| $15,999 | $26,399 | 3.40% |
| $26,399 | ∞ | 3.90% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.30%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Arkansas — 2025
ProvisionalValues verifiedTY2025 standard deduction shown as $2,470 per the July 2026 review extraction; a federal NFC withholding bulletin attributes $2,470 to TY2026 and gives $2,410 for TY2025. Confirm against DFA before relying on the deduction line.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Personal creditNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
7 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
DFA 'State of Arkansas Indexed Tax Brackets, Tax Year 2025' — fetched and read directly (official primary source).
Cited for Capital gains · confirmed
Official Code of Arkansas Rules, 26 CAR §100-153, implementing §26-51-815 (confirms statute governs capital gain computation).
Cited for Corporate rate · confirmed
DFA Corporate FAQ page, fetched directly — states 4.3% top rate and full bracket table.
Cited for Standard deduction · confirmed
Official DFA 2025 AR1000F/AR1000NR instructions, page 14: 'Filing Status 1 Single $2,470'. Fetched and parsed directly with pypdf after WebFetch's built-in PDF text extraction failed.
Cited for Capital gains · confirmed
Arkansas Economic Development Commission (state agency) — corroborates 50% exclusion and $10M exemption in plain language.
Cited for Capital gains · confirmed
Arkansas Code §26-51-815 statute text mirror — 50% exemption effective 7/1/2016, $10M threshold exemption.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.