us-ar/statute/act-2-2026 — Arkansas Act 2 of 2026

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SECTION 1. Arkansas Code § 26-51-201(a)(4), concerning the income tax 24 imposed on individuals, trusts, and estates, is amended to read as follows: 25

(4) For tax years beginning on or after January 1, 2026: 26

(A) Every resident, individual, trust, or estate having 27 net income less than or equal to ninety-four thousand seven hundred dollars 28 ($94,700) shall determine the amount of income tax due under this subsection 29 in accordance with the table set forth below: 30 From

Less Than or Equal To

Rate 31 $0

$5,599

32 $5,600

$11,199

33 $11,200

$15,999

34 $16,000

$26,399

3.4% 35 $26,400

$94,700

3.7% 36

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(B) Every resident, individual, trust, or estate having 1 net income greater than ninety-four thousand seven hundred dollars ($94,700) 2 shall determine the amount of income tax due under this subsection in 3 accordance with the table set forth below: 4 From

Less Than or Equal To

Rate 5 $0

$4,700

6 $4,701 and above

3.7% 7

(C) Every resident, individual, trust, or estate having 8 net income greater than or equal to ninety-four thousand seven hundred one 9 dollars ($94,701) but not greater than ninety-seven thousand six hundred 10 dollars ($97,600) shall reduce the amount of income tax due as determined 11 under subdivision (a)(4)(B) of this section by deducting a bracket adjustment 12 amount in accordance with the table set forth below: 13 From

Less Than or Equal To

Bracket Adjustment Amount 14 $94,701

$94,800

$290 15 $94,801

$94,900

$280 16 $94,901

$95,000

$270 17 $95,001

$95,100

$260 18 $95,101

$95,200

$250 19 $95,201

$95,300

$240 20 $95,301

$95,400

$230 21 $95,401

$95,500

$220 22 $95,501

$95,600

$210 23 $95,601

$95,700

$200 24 $95,701

$95,800

$190 25 $95,801

$95,900

$180 26 $95,901

$96,000

$170 27 $96,001

$96,100

$160 28 $96,101

$96,200

$150 29 $96,201

$96,300

$140 30 $96,301

$96,400

$130 31 $96,401

$96,500

$120 32 $96,501

$96,600

$110 33 $96,601

$96,700

$100 34 $96,701

$96,800

$90 35 $96,801

$96,900

$80 36

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$97,000

$70 1 $97,001

$97,100

$60 2 $97,101

$97,200

$50 3 $97,201

$97,300

$40 4 $97,301

$97,400

$30 5 $97,401

$97,500

$20 6 $97,501

$97,600

$10 7 $97,601 and over

$0 8

(5) The tables set forth in subdivisions (a)(1)-(3) (a)(1)-(4) 9 of this section shall be adjusted annually in accordance with the method set 10 forth in subsection (d) of this section. 11

Arkansas Act 2 of 2026 — income tax rates

Arkansas Act 2 of 2026 — income tax rates

(section-1)Section 1#

(section-2)Section 2#

(section-3)Section 3#