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Arkansas Personal Income Tax Laws

Explanation of Chart and More Information on Personal Income Tax Laws

Code Section26-51-201, et seq.
Who is Required to FileResident individuals, estates and trusts, and nonresidents deriving income from local property or activity; Partnerships are not taxable
RateFirst $2,999, 1%; Next $3,000, 2.5%; Next $3,000, 3.5%; Next $6,000, 4.5%; Next $10,000, 6%; $25,000 or over, 7%; general rate for all taxpayers; special reduced rates available for low income
Federal Income Tax DeductibleNo
Federal Income Used as BasisNo

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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