Quick answer
Arkansas paycheck basics
Arkansas has cut its income tax several times in recent years, and for 2026 the top rate is 3.9%. Most workers pay close to that rate on a large share of their pay, because the lower 2%, 3% and 3.4% rates cover only the first $26,000 or so of taxable income, and above about $95,000 the state's withholding formula phases out the benefit of those lower rates altogether.
This calculator uses the Arkansas Department of Finance and Administration's own formula method for 2026. Enter the number of exemptions on your Form AR4EC and the calculator figures Arkansas withholding, federal income tax, Social Security and Medicare to show your take-home pay. Arkansas has no local income taxes and no employee-paid state disability or paid leave deduction, so state income tax is the only Arkansas line on a typical pay stub.
How Arkansas taxes your paycheck
Arkansas employers withhold with the DFA formula method. Your pay for the period is multiplied by the number of paychecks in a year, and a $2,470 standard deduction comes off. Below $100,001, the result is rounded to the middle of its $100 range (for example, $23,054 becomes $23,050) before the tax is looked up. The annual tax is that income times the bracket's rate minus a fixed adjustment: 0% up to $5,599, then 2%, 3%, 3.4% and 3.9% from $26,400, with adjustments that shrink above $94,700 so higher earners pay close to 3.9% on everything. The annual tax is rounded to the dollar, a credit of $29 for each exemption on your AR4EC is subtracted, and the rest is divided by the number of paychecks. Bonuses and commissions are withheld at a flat 3.9%. Traditional 401(k) contributions and pretax health premiums reduce Arkansas wages the same way they reduce federal wages.
| Taxable income | Rate |
|---|---|
| $0 – $5,599 | 0.00% |
| $5,599 – $11,199 | 2.00% |
| $11,199 – $15,999 | 3.00% |
| $15,999 – $26,399 | 3.40% |
| Over $26,399 | 3.90% |
| Taxable income | Rate |
|---|---|
| $0 – $5,599 | 0.00% |
| $5,599 – $11,199 | 2.00% |
| $11,199 – $15,999 | 3.00% |
| $15,999 – $26,399 | 3.40% |
| Over $26,399 | 3.90% |
Worked example
A $60,000 salary in Arkansas, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Arkansas
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Arkansas income tax: −$70.15
Net pay per paycheck: $1,867.92
Computed with Arkansas's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Arkansas
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,279.85 | $33,276.10 | $1,350.62 | $35,116.12 |
| $60,000 | $1,867.92 | $48,565.92 | $1,951.77 | $50,746.02 |
| $80,000 | $2,404.07 | $62,505.82 | $2,539.84 | $66,035.84 |
| $100,000 | $2,903.65 | $75,494.90 | $3,116.34 | $81,024.84 |
| $150,000 | $4,158.73 | $108,126.98 | $4,520.04 | $117,521.04 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your AR4EC. The calculator only shows the fields Arkansas actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Arkansas income tax − state payroll programs − local tax − post-tax deductions.
Arkansas vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Arkansas compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Arkansas (annual) |
|---|---|---|---|
| Arkansas | $2,276.29 | $59,183.54 | — |
| Missouri | $2,268.94 | $58,992.44 | −$191.10 |
| Tennessee | $2,368.94 | $61,592.44 | +$2,408.90 |
| Louisiana | $2,295.11 | $59,672.86 | +$489.32 |
| Texas | $2,368.94 | $61,592.44 | +$2,408.90 |
| Oklahoma | $2,257.94 | $58,706.44 | −$477.10 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Arkansas income tax rates for 2026?+
The 2026 withholding formula uses 0% on net taxable income up to $5,599, then 2%, 3% and 3.4%, and 3.9% from $26,400. Above $94,700 the formula shrinks the adjustment that gives you the benefit of the lower rates, until income over $97,800 is taxed at close to a flat 3.9%.
How is Arkansas withholding calculated?+
Annualize your pay, subtract the $2,470 standard deduction, round to the $50 midrange, multiply by the bracket rate and subtract the bracket's adjustment, round to the dollar, subtract $29 per exemption and divide by the number of paychecks. The DFA's own example, $2,127 a month with 2 exemptions, gives $36.50 a month.
How much Arkansas tax is withheld on a $60,000 salary?+
For an employee paid biweekly with one exemption, $59,999.94 a year less $2,470 is $57,529.94, looked up at $57,550. That is $2,244.45 − $419.96 = $1,824 of annual tax, less the $29 credit, or $1,795 a year: about $69.04 per paycheck.
How many exemptions can I claim on Form AR4EC?+
One for yourself, two for yourself and your spouse or as head of household, plus one for each child or other dependent. Each exemption lowers your annual Arkansas withholding by $29. Claiming fewer increases your withholding.
How are bonuses taxed in Arkansas?+
The DFA tells employers to deduct 3.9% of a bonus or commission for Arkansas income tax. It notes this can be more than you end up owing, and any excess comes back when you file your Arkansas return.
Does Arkansas tax 401(k) contributions?+
No. Arkansas has adopted the federal exclusions for 401(k) and other retirement plans and for cafeteria plans, so traditional contributions and pretax health premiums come out before Arkansas tax is figured.
What if I don't give my employer an AR4EC?+
Your employer must withhold Arkansas tax without any exemptions or dependents, which takes somewhat more than if you file the form.
Does Arkansas have local income taxes?+
No. Arkansas cities and counties do not tax wages, so the only Arkansas deduction on your paycheck is state income tax.
What is the minimum wage in Arkansas?+
$11.00 an hour for employers with four or more employees.
Sources
- Arkansas DFA — Withholding Tax Formula Method, effective 01/01/2026
- Arkansas DFA — Withholding Tax Employer's Instructions
- Arkansas DFA — Form AR4EC, Employee's Withholding Exemption Certificate
- Arkansas DFA — Withholding Tax Branch
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet