Arkansas AR4EC Withholding Calculator 2026

Its own AR4EC form, a $29 credit for each exemption, and a top rate of 3.9%. See federal + Arkansas withholding side-by-side.

Tip: Start from the federal W-4 calculator to pre-fill your pay and federal results here automatically.

Your Paycheck

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Filing Status

Credits & Adjustments (Optional)

Leave blank if you're not sure — these only affect your federal withholding.

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$2,200 per child under 17 · $500 per other dependent. Reduces your withholding.

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Add extra to cover side income, freelance, or investment income each paycheck.

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Non-wage income: freelance, dividends, rental income. Annual total.

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If you itemize and deductions exceed the standard deduction. Annual total.

File your Arkansas return

Total withholding per paycheck

$293

$7,610 / year

Annual gross$65,000
Federal per paycheck− $216
Social Security + Medicare− $191
State per paycheck− $77
Est. take-home per paycheck$2,016

Gross pay minus federal, FICA, and state taxes

Federal

Taxable income$48,900
Income tax$5,620
Per paycheck$216
Effective rate8.6%
Marginal rate12.0%

Arkansas State Tax

Annual state tax$1,990
Per paycheck$77
Effective rate3.1%
Marginal rate4.0%

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Arkansas uses its own form: the AR4EC

Arkansas employees complete Form AR4EC, the Employee's Withholding Exemption Certificate. It lets you claim exemptions for yourself, a spouse, head of household and dependents, and it includes a way to qualify for the low-income withholding rates. A federal W-4 does not set Arkansas withholding.

How Arkansas calculates withholding for 2026

The Department of Finance and Administration's formula method (effective January 1, 2026) annualizes your pay, subtracts a $2,470 standard deduction, and looks up the tax in a bracket table whose rates run from 0% on the first $5,599 to 2%, 3%, 3.4% and 3.9%. The annual personal credit is $29 for each exemption you claim, subtracted from the tax before dividing by your pay periods.

The DFA's own example: a monthly employee earning $2,127 with two exemptions has $36.50 withheld each month. For incomes above about $94,700 of net taxable income, the formula phases out the benefit of the lower brackets.

Arkansas W-4 FAQ

What is Arkansas's top income tax rate for 2026?+

3.9%. The DFA's withholding bracket table tops out at 3.9%.

How much is an Arkansas exemption worth?+

$29 a year per exemption, used as a personal tax credit against the withholding calculation.

What is the Arkansas standard deduction used for withholding?+

$2,470 for 2026, subtracted from annual gross pay before the tax table is applied.

Does Arkansas use the federal W-4?+

No. Arkansas uses the AR4EC. The federal W-4 controls federal withholding only.

Does Arkansas have local income tax?+

No. Arkansas cities and counties do not levy an income tax on wages.

Start with your federal W-4

Your Arkansas withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.

Open the W-4 Calculator →