“EQUAL OPPORTUNITY EMPLOYER”

STATE OF ARKANSAS REVENUE DIVISION

Individual Income Tax Department of Finance Ledbetter Building, Room 2300

7th and Wolfe Streets and Administration Post Office Box 3628

Little Rock, Arkansas 72203-3628

Phone: (501) 682-7225

Fax: (501) 682-7691

www.dfa.arkansas.gov 2017 Indexed Tax Brackets

The new indexed tax tables are based on the following brackets:

If you use a formula to calculate Arkansas income tax, the results must match the table exactly. The calculations in the table are made at the midpoint of each income level.

EXAMPLE 1: For income level $75,900 to $76,000.

($75,900+$76,000)/2=$75,950 x .06 = $4,557.00 - $759.85 = $3,797.15 rounded to $3,797.00

Tax from table: $3,797.00

EXAMPLE 2: For income level $14,800 to $14,900.

($14,800 + $14,900)/2=$14,850 x .044 = $653.40 – $283.97 = $369.43 rounded to $369.00

Tax from table: $369.00 At Least But Not More Than Tax Rate $0 $4,399 .9% $4,400 $8,699 2.4% minus $ 65.99 $8,700 $13,099 3.4% minus $152.98 $13,100 $21,699 4.4% minus $283.97 $21,700 $36,299 5.0% minus $396.86 $36,300 $77,400 6.0% minus $759.85 $77,401 $78,400 6.9% minus $1,380.54 $78,401 $79,400 6.9% minus $1,280.54 $79,401 $80,600 6.9% minus $1,180.54 $80,601 $81,600 6.9% minus $1,080.54 $81,601 $82,600 6.9% minus $980.54 $82,601 and above 6.9% minus $940.54