💼 Arkansas Self-Employment Tax Calculator
Enter your income to see your Arkansas tax breakdown.
Arkansas Has Two Tax Tables, and Which One You Use Matters
The 2026 cut
A special legislative session in spring 2026 lowered the top individual rate from 3.9% to 3.7%, retroactive to January 1. It is the fourth cut in four years.
Under $94,700: a graduated table that begins at zero
If your Arkansas net taxable income is $94,700 or less, the first $5,599 is taxed at 0%. The rate is then 2% up to $11,199, 3% up to $15,999, 3.4% up to $26,399, and 3.7% from there to $94,700. A $2,470 standard deduction ($4,940 for joint filers) comes off first, and a $29 personal credit comes off the tax. On $75,000 of net profit the bill is $2,091.
Above $94,700: a flatter table and a small cliff
Once net taxable income passes $94,700 you switch to a second table: 2% on the first $4,700 and 3.7% on everything else. That table has no zero bracket, so crossing the line would raise your tax by about $290 overnight.
To soften it, Arkansas subtracts a bracket adjustment that starts at $290 and falls by $10 for each $100 of income, disappearing above $97,600. The result is a narrow band where each extra dollar costs about 13.7 cents: 3.7 of tax plus 10 of lost adjustment. If your taxable income is going to land between $94,700 and $97,600, a small extra deduction is unusually valuable. The calculator on this page applies both tables and the adjustment.
The $150 LLC franchise tax
Arkansas charges every LLC a flat $150 franchise tax each year. It is due May 1, paid to the Secretary of State, and has nothing to do with income. Sole proprietors without an LLC do not pay it.
Quarterly payments
The Department of Finance and Administration expects estimated payments when you will owe more than $1,000 for the year. No Arkansas city or county taxes income.
Arkansas Income Tax Brackets and Deductions for 2026
| Rate | Taxable income, all filers |
|---|---|
| 0% | $0 – $5,600 |
| 2% | $5,600 – $11,200 |
| 3% | $11,200 – $16,000 |
| 3.4% | $16,000 – $26,400 |
| 3.7% | Over $26,400 |
| Before and after the brackets | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $2,470 | $4,940 |
| Personal credit, taken off the tax | $29 | $58 |
| Second tax table applies above | $94,700 | $94,700 |
Arkansas by the Numbers
Arkansas is one of five states that cut 2026 income tax rates after the year began. The guide to the mid-year cuts lists all five and what to do about estimated payments made at the old rate.
At $75,000 net profit, Arkansas ranks #18 of 51 jurisdictions for total 1099 tax burden (rank 1 = lowest). A single freelancer pays $2,091 in state tax on top of $17,101 federal, $19,193 in total, a 25.6% effective rate.
What a single freelancer pays in Arkansas (2026)
| Net profit | Arkansas state tax | Total tax (SE + federal + state) | Take-home | Effective rate |
|---|---|---|---|---|
| $50,000 | $1,232 | $11,693 | $38,307 | 23.4% |
| $75,000 | $2,091 | $19,193 | $55,807 | 25.6% |
| $100,000 | $2,951 | $28,696 | $71,304 | 28.7% |
| $150,000 | $4,958 | $48,343 | $101,657 | 32.2% |
Single filer, standard deduction, no QBI or other deductions. Computed with the same 2026 engine as the calculator.
How Arkansas compares to its neighbors at $75,000
| State | State tax | Total tax | vs Arkansas |
|---|---|---|---|
| Texas | $0 | $17,101 | $2,091 less |
| Tennessee | $0 | $17,101 | $2,091 less |
| Missouri | $2,339 | $19,440 | $248 more |
| Oklahoma | $2,591 | $19,693 | $500 more |
Sources: IRS Rev. Proc. 2025-32 (federal brackets and standard deduction), SSA 2026 wage base ($184,500), Arkansas Department of Finance and Administration, Arkansas Secretary of State, and the Tax Foundation's 2026 state income tax table. Last updated October 7, 2026.
Arkansas Freelancer FAQ
What is Arkansas's top income tax rate for 2026?
3.7%, down from 3.9%. The cut was passed in a 2026 special session and is retroactive to January 1, 2026.
Why does Arkansas have two income tax tables?
Filers with net taxable income of $94,700 or less use a graduated table that starts at 0% on the first $5,599. Above $94,700 a second table applies 2% to the first $4,700 and 3.7% to the rest, with a bracket adjustment of up to $290 that phases out by $97,600.
Do Arkansas LLCs pay a franchise tax?
Yes. Every LLC pays a flat $150 annual franchise tax to the Secretary of State, due May 1. Sole proprietors without an LLC do not.
When does Arkansas require estimated tax payments?
When you expect to owe more than $1,000 for the year.
📐 How these Arkansas numbers are produced
The calculator and every table on this page run the same engine: 2026 federal brackets and standard deduction, and self-employment tax at 15.3% on 92.35% of net profit. Arkansas's own 2026 brackets, deductions, exemptions and credits are applied on top, as shown step by step in the calculator. When a legislature changes a rate during the year, the engine is updated and the change is recorded on the methodology and changelog page.
- Federal brackets & standard deduction: IRS Rev. Proc. 2025-32 (2026)
- Self-employment tax: 15.3% with the 92.35% net-earnings adjustment, the 50% SE-tax deduction, and the 0.9% Additional Medicare Tax, per IRS rules
- Social Security wage base: $184,500 for 2026 (SSA)
- Arkansas figures: Arkansas Department of Finance and Administration, Arkansas Secretary of State, cross-checked against the Tax Foundation's 2026 table
Built & maintained by Rahul B.
A software developer who got tired of “free” 1099 calculators that use lazy flat rates and give wrong numbers — so I built one on the actual 2026 IRS brackets and real state-by-state rates, updated every tax year. More about this tool →
Last reviewed for tax year 2026 · Independent tool — not affiliated with the IRS. Estimates for planning only; verify with a tax professional before filing.