State Tax Guide

Arkansas State Taxes: A Simple Guide

Arkansas has a state income tax, state and local sales taxes, and local property taxes. This guide breaks down the basics for individuals in straightforward terms.

ℹ️Important: This is a general overview. Tax rules and rates change. Always check official Arkansas guidance or talk with a tax professional for current details.

💎Arkansas state income tax

Arkansas taxes personal income using its own brackets and rules, separate from federal law. In general:

  • Residents over certain income thresholds usually must file an Arkansas income tax return.
  • Nonresidents may need to file if they earn Arkansas-source income.
  • Arkansas defines taxable income, deductions, and credits under its own statutes, which may differ from the IRS rules.

Most residents file a federal Form 1040 and a separate Arkansas return for the same tax year if they meet filing requirements.

🛒Sales and use tax

Arkansas has a state sales tax, and cities and counties can add local sales taxes on top, so total rates vary across the state.

  • Many goods and some services are taxable.
  • Certain items (for example, some food or medicines) may be exempt or taxed differently.
  • Purchases from out-of-state sellers without tax may create use tax obligations.

🏡Property taxes

Property taxes in Arkansas are imposed and collected by counties and local governments based on assessed property values.

  • Homeowners receive property tax bills from the local collector.
  • Rates and assessment practices vary by county and school district.
  • Some taxpayers may qualify for relief or special provisions for a primary residence.

🔗Putting Arkansas taxes together

A typical Arkansas resident may face several types of tax each year:

  • Federal income tax (Form 1040)
  • Arkansas state income tax
  • State and local sales and use taxes
  • Local property taxes if they own a home

If you're new to filing, start with how to file your taxes and then layer in Arkansas-specific rules for a clearer picture.

Related Topics

This Arkansas guide is a general summary and does not cover every exception, credit, or local rule.