Info
Graduated; top rate 3.7% for 2026 and later tax years (Act 1 of the May 2026 special session, retroactive to Jan 1, 2026). The 3.7% rate applies to net taxable income over $26,400; lower brackets apply below.
Arkansas Taxes
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Conditional
Arkansas statewide rule
6.5% state sales/use tax; groceries are fully exempt from the state rate (reduced food tax cut to 0% effective Jan 1, 2026). Cities and counties levy additional local sales taxes that vary by locality.
§ dfa.arkansas.gov
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Every Taxes rule LawLert has for Arkansas
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
Info
24.7¢/gallon state motor fuel tax on gasoline, plus a 0.3¢/gallon Petroleum Environmental Fee = 25.0¢/gallon in total state taxes and fees (excludes the 18.4¢ federal tax), per the Arkansas DFA Motor Fuel Tax Rates sheet read October 24, 2026.
“Arkansas DFA, Arkansas Motor Fuel Tax Rates (MotorFuelTaxRates.pdf), read 2026-10-24: "Gasoline $0.247 per gallon" ... "Petroleum Environmental Fee $0.003 per gallon" ... "The Petroleum Environmental Fee is required to be paid on each gallon of motor fuel or distillate special fuel purchased in or imported into the State of Arkansas."”
Read on Oct 24, 2026 from dfa.arkansas.gov.
Checked once · Oct 24, 2026
Permitted
Back-to-school holiday ran August 1, 2026 through August 2, 2026: state and local sales tax was not collected on clothing and footwear under $100 per item, clothing accessories and equipment under $50 per item, school supplies, school art supplies, school instructional materials and the electronic devices the DFA lists as eligible (such as laptops, tablets and calculators).
“"The Arkansas sales tax holiday for 2026 will begin on Saturday, August 1, 2026 at 12:01 AM and will continue through Sunday, August 2, 2026 at 11:59 PM. State and local sales tax will not be collected during this 48-hour period on the sale of: (1) Clothing and footwear if the sales price is less than one hundred dollars ($100) per item; (2) Clothing accessories and equipment if the sales price is less than fifty dollars ($50) per item" ... "listing of electronic devices eligible for the holiday exemption ... Calculator ... Laptop Computer ... Tablet"”
Read on Oct 28, 2026 from dfa.arkansas.gov.
Checked once · Oct 28, 2026
Info
Set locally: county assessors value property and local taxing districts set millage rates. Amendment 79 relief: homestead tax credit up to $500/yr (rising to up to $600 beginning with 2026 tax bills); after a county-wide reappraisal, taxable assessed value can rise at most 5%/yr for a homestead (10% for other real property); owners 65+ or disabled can freeze their homestead assessed value.
Conditional
State grocery tax eliminated Jan 1, 2026 (was 0.125%) — but local sales taxes still apply to food.
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