# 🇺🇸 2026 Arkansas Tax Overview

Arkansas employs a tiered progressive state income tax framework that scales in alignment with a taxpayer's gross annual income. Entering the 2026 tax year, the state legislation mandates brackets that initiate at a 2% baseline and climb to a top marginal tax rate of 4.7% for higher earners.

[Official Arkansas Tax Authority](https://www.dfa.arkansas.gov/)