Taxes for Arkansas freelancers in 2026
Single filers get a standard deduction of $2,470 ($4,940 married filing jointly) and a personal exemption credit of $29.
On $85,000 of 1099 profit, a single filer owes about $2,723 in Arkansas income tax on top of $17,800 in federal taxes. That ranks 25th lowest of 51 (50 states and DC), right at the national median.
Among its neighbors, Tennessee, Texas, Louisiana and Mississippi would tax the same income less, while Missouri and Oklahoma would tax it more.
Arkansas income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2% | $0 | $0 |
| 3.7% | $4,700 | $4,700 |
Arkansas vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Arkansas | $2,723 | $20,523 | $64,477 |
| Louisiana | $1,984 | $19,784 | $65,216 |
| Missouri | $2,775 | $20,575 | $64,425 |
| Mississippi | $2,428 | $20,228 | $64,772 |
| Oklahoma | $3,009 | $20,809 | $64,191 |
| Tennessee | $0 | $17,800 | $67,200 |
| Texas | $0 | $17,800 | $67,200 |
How Arkansas taxes changed
For 2026, Arkansas cut its top rate from 3.9% to 3.7% and raised the single standard deduction from $2,410 to $2,470. State tax on $85,000 of 1099 profit falls from $2,870 to $2,723 (−$148).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 3.9% | 3.7% |
| Standard deduction (single) | $2,410 | $2,470 |
| State tax on $85,000 of 1099 profit | $2,870 | $2,723 |
| Take-home on a $75,000 salary | $58,599 | $59,018 |
Each year uses that year's federal and Arkansas rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- Rates apply to individuals earning more than $92,300 (tax year 2025). A separate tax tables exist for individuals earning $92,300 or less, with rates of 2 percent on income greater than or equal to $5,500; 3 percent on income greater than or equal to $10,900; 3.4 percent on income greater than or equal to $15,600; and 3.9 percent on income greater than $25,700 but less than or equal to $92,300 (tax year 2025).
- Taxpayers with net income greater than or equal to $89,601 but not greater than $92,700 shall reduce the amount of tax due by deducting a bracket adjustment amount.
Sources: Arkansas revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Arkansas 1099 tax FAQ
Does Arkansas have a state income tax?
Arkansas has a graduated income tax with 2 rates from 2% to 3.7%; the top rate starts at $4,700 of taxable income for single filers.
How much should a freelancer in Arkansas set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,723 Arkansas income tax. Use the calculator for your own income, expenses and filing status.
What is the top Arkansas income tax rate in 2026?
3.7%. Arkansas has a graduated income tax with 2 rates from 2% to 3.7%; the top rate starts at $4,700 of taxable income for single filers.
Do I need to make estimated tax payments to Arkansas?
Generally yes, if you expect to owe state tax that is not covered by withholding. Arkansas sets its own thresholds and due dates; check the Arkansas revenue department's estimated payment rules.