2026 Arkansas Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Arkansas in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Arkansas State Income Tax Brackets (2026)
| 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 | ∞ | 3.70% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.30%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
ProvisionalValues verifiedTY2026 top rate 3.7% per Act 2 of the 2026 First Extraordinary Session (retroactive to 1/1/2026), applied to the Act-restated (unchanged) thresholds. Provisional pending DFA-published TY2026 tables; the same session reportedly also cut the top corporate rate (unverified -- corporate carries forward at 4.3%).
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Personal creditNot separately cited
- Capital gainsTier 3 · Expert secondary
- Corporate rateTier 2 · Official restatement
5 sources— show— hide
Cited for Rate brackets, Standard deduction · confirmed
DFA 'Withholding Tax Formula, Tax Year 2026, Effective 01/01/2026' — official bracket table lists $26,400-94,700 at 3.70%. Fetched via curl + pypdf text extraction.
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Corporate rate · confirmed
DFA Fiscal Impact Statement for SB1 (2026 special session): 'Top Rate Reduction to 3.7% in 2026...effective for the 2026 and following tax years.'
Cited for Capital gains · confirmed
Same statute text mirror as 2025 finding; no legislative repeal located for 2026.
Cited for Rate brackets · confirmed
News confirmation Gov. Sanders signed SB1 into law as Act 2, May 6, 2026.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.