STATE OF ARKANSAS Department of Finance and Administration
REVENUE DIVISION Individual Income Tax Ledbetter Building, Room 2300 7th and Wolfe Streets Post Office Box 3628 Little Rock, Arkansas 72203-3628 Phone: (501) 682-1100 Fax: (501) 682-7692 www.dfa.arkansas.gov
State of Arkansas Indexed Tax Brackets Tax Year 2025
2025 Indexed Tax Brackets
The new indexed tax tables are based on the following brackets:
Tax Bracket From Less Than or Equal To Percentage Minus Adjustment $0 $5,599 0.00%
$5,600 $11,199 2.00% $111.98 $11,200 $15,999 3.00% $223.97 $16,000 $26,399 3.40% $287.97 $26,400 $94,700 3.90% $419.96 $94,701 $94,800 3.90% $399.30 $94,801 $94,900 3.90% $389.30 $94,901 $95,000 3.90% $379.30 $95,001 $95,100 3.90% $369.30 $95,101 $95,200 3.90% $359.30 $95,201 $95,300 3.90% $349.30 $95,301 $95,400 3.90% $339.30 $95,401 $95,500 3.90% $329.30 $95,501 $95,600 3.90% $319.30 $95,601 $95,700 3.90% $309.30 $95,701 $95,800 3.90% $299.30 $95,801 $95,900 3.90% $289.30 $95,901 $96,000 3.90% $279.30 $96,001 $96,100 3.90% $269.30 $96,101 $96,200 3.90% $259.30 $96,201 $96,300 3.90% $249.30 $96,301 $96,400 3.90% $239.30 $96,401 $96,500 3.90% $229.30 $96,501 $96,600 3.90% $219.30 $96,601 $96,700 3.90% $209.30 $96,701 $96,800 3.90% $199.30 $96,801 $96,900 3.90% $189.30 $96,901 $97,000 3.90% $179.30 $97,001 $97,100 3.90% $169.30 $97,101 $97,200 3.90% $159.30 $97,201 $97,300 3.90% $149.30 $97,301 $97,400 3.90% $139.30 $97,401 $97,500 3.90% $129.30
State of Arkansas Indexed Tax Brackets Tax Year 2025
$97,501 $97,600 3.90% $119.30 $97,601 $97,700 3.90% $109.30 $97,701 $97,800 3.90% $99.30 $97,801 and over 3.90% $89.30
For $100,001 and over, $3,809 + 3.9% of the excess over $100,000.
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 .039 = $2,962.05 - $419.96 = $2,542.09 rounded to $2,542.00
Tax from table: $2,542.00
EXAMPLE 2: For income level $14,800 to $14,900.
($14,800 + $14,900)/2=$14,850 x .030 = $445.50 – $223.97 = $221.53 rounded to $222.00
Tax from table: $222.00