December, 17th 2025
Each state has unique income tax withholding rules. Below are Arkansas's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | AR |
|---|---|
| State Tax Withholding State Code | 05 |
| Acceptable Exemption Form | AR4EC or W-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, N, M, H, 0 / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | Determine the Total Number Of Allowances field as follows: First Position - S = Single; M = Married, Claiming Both Husband and Wife; N = Married, Claiming Self Only; H = Head of Household; 0 (zero), No Personal Exemption or Dependents Claimed. Second Position - Enter the number of exemptions claimed for dependents. If less than 10, precede with a zero. If no dependents are claimed, enter 00 in the second and third positions. |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Arkansas allows 1 exemption for the employee, plus 1 for a spouse if the employee is claiming a joint exemption, or 2 total if filing as head of household (employee + HOH status). Additionally, 1 exemption is allowed per dependent claimed. The total exemptions = (self/spouse/HOH allowances) + (number of dependents). There are no separate allowances for being 65 or blind. Arkansas uses a checkbox system (e.g., 'I claim myself and my spouse' for two exemptions).
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 exemption | Base exemption for employee |
| Spouse (if filing jointly) | 1 exemption | If claiming joint exemption |
| Head of Household | 2 total | Employee + HOH status |
| Each Dependent | 1 exemption | Per dependent claimed |
Total Exemptions = (Self/Spouse/HOH) + Number of Dependents
No additional allowances for age 65+ or blindness. Arkansas uses a checkbox system on Form AR4EC.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes flexible spending account - health care and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the gross biweekly wages by 26 to obtain the annual wages.
Subtract the standard deduction of $2,470 from the result of step 4 to compute the taxable income. If Net taxable income below $100,001, look up the income at the $50 range (midrange of $100). Over 100,001 use the exact dollar figure.
Apply the taxable income computed in step 5 to the tax withholding table to determine the annual Arkansas tax withholding.
Multiply the total number of Withholding Exemptions claimed on Form AR4EC by $29.00 to arrive at the total amount of Annual Personal Tax Credits Allowed.
Annual Personal Tax Credits = $29.00 × Number of Exemptions
Subtract the Annual Personal Credits from the Annual Gross Tax computed to arrive at the Annual Net Tax that will be owed.
Divide the annual Arkansas tax withholding by 26 to obtain the biweekly Arkansas tax withholding.
Want to calculate in an easier way? Learn how to calculate Arkansas taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $2,470 |
Standard deduction: $2,470.
Arkansas uses progressive tax brackets with a "Minus Adjustment" structure and personal tax credits.
Annual Net Tax = Annual Gross Tax - ($29.00 × Number of Exemptions)
| If Taxable Income Is | Tax Withholding | ||
|---|---|---|---|
| Over | But Not Over | Rate | Minus Adjustment |
| $0 | $5,599 | 0.0% | $0.00 |
| $5,600 | $11,199 | 2.0% | $111.98 |
| $11,200 | $15,999 | 3.0% | $223.97 |
| $16,000 | $26,399 | 3.4% | $287.97 |
| $26,400 | $94,700 | 3.9% | $419.96 |
| $94,701 | $94,800 | 3.9% | $399.30 |
| $94,801 | $94,900 | 3.9% | $389.30 |
| $94,901 | $95,000 | 3.9% | $379.30 |
| $95,001 | $95,100 | 3.9% | $369.30 |
| $95,101 | $95,200 | 3.9% | $359.30 |
| $95,201 | $95,300 | 3.9% | $349.30 |
| $95,301 | $95,400 | 3.9% | $339.30 |
| $95,401 | $95,500 | 3.9% | $329.30 |
| $95,501 | $95,600 | 3.9% | $319.30 |
| $95,601 | $95,700 | 3.9% | $309.30 |
| $95,701 | $95,800 | 3.9% | $299.30 |
| $95,801 | $95,900 | 3.9% | $289.30 |
| $95,901 | $96,000 | 3.9% | $279.30 |
| $96,001 | $96,100 | 3.9% | $269.30 |
| $96,101 | $96,200 | 3.9% | $259.30 |
| $96,201 | $96,300 | 3.9% | $249.30 |
| $96,301 | $96,400 | 3.9% | $239.30 |
| $96,401 | $96,500 | 3.9% | $229.30 |
| $96,501 | $96,600 | 3.9% | $219.30 |
| $96,601 | $96,700 | 3.9% | $209.30 |
| $96,701 | $96,800 | 3.9% | $199.30 |
| $96,801 | $96,900 | 3.9% | $189.30 |
| $96,901 | $97,000 | 3.9% | $179.30 |
| $97,001 | $97,100 | 3.9% | $169.30 |
| $97,101 | $97,200 | 3.9% | $159.30 |
| $97,201 | $97,300 | 3.9% | $149.30 |
| $97,301 | $97,400 | 3.9% | $139.30 |
| $97,401 | $97,500 | 3.9% | $129.30 |
| $97,501 | $97,600 | 3.9% | $119.30 |
| $97,601 | $97,700 | 3.9% | $109.30 |
| $97,701 | $97,800 | 3.9% | $99.30 |
| $97,801 | and over | 3.9% | $89.30 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $5,500 | $0 | + | 0.00% | $0 |
| $5,500 | $10,900 | $0 | + | 2.00% | $5,500 |
| $10,900 | $15,100 | $0 | + | 3.00% | $10,900 |
| $15,600 | $25,000 | $0 | + | 3.40% | $15,600 |
| $25,700 | $92,300 | $0 | + | 3.90% | $25,700 |
| $92,300 | and over | $0 | + | 3.90% | $92,300 |
ezPaycheck simplifies payroll calculations, including Arkansas's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Arkansas state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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