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 2019 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 - $800.45 = $3,756.55 rounded to $3,757.00 Tax from table: $3,757.00 EXAMPLE 2: For income level $14,800 to $14,900. ($14,800 + $14,900)/2=$14,850 x .034 = $504.90 – $237.77 = $267.13 rounded to $267.00 Tax from table: $267.00 At Least But Not More Than Tax Rate $0 $4,599 0% $4,600 $9,099 2.0% minus $91.98 $9,100 $13,699 3.0% minus $182.97 $13,700 $22,599 3.4% minus $237.77 $22,600 $37,899 5.0% minus $421.46 $37,900 $80,800 6.0% minus $800.45 $80,801 $81,800 6.9% minus $1,421.64 $81,801 $82,800 6.9% minus $1,321.64 $82,801 $84,100 6.9% minus $1,221.64 $84,101 $85,200 6.9% minus $1,121.64 $85,201 $86,200 6.9% minus $1,021.64 $86,201 and above 6.9% minus $981.64