{"place":"Arkansas","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/arkansas","state":{"code":"AR","name":"Arkansas","slug":"arkansas","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":0,"topRate2026":3.7,"topRateStartsSingle":26400,"notes":"HB 1001 of the 2026 First Extraordinary Session (Act 1, signed May 6, 2026) cut the top rate from 3.9% to 3.7% for tax years beginning on or after January 1, 2026. Standard table for 2026 (net taxable income up to $94,700): 0% up to $5,599, 2% from $5,600 to $11,199, 3% from $11,200 to $15,999, 3.4% from $16,000 to $26,399, and 3.7% from $26,400 to $94,700. Above $94,700, the upper table applies: 2% on the first $4,700 and 3.7% on the rest, with a bracket adjustment for income from $94,701 to $97,600.","source":"https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf"},"estimatedTax":{"form":"AR1000ES","rule":"You must file a declaration of estimated tax if you can reasonably expect your Arkansas estimated tax to be more than $1,000. Farmers with at least two-thirds of gross income from farming have a special exception.","schedule":"Same dates as federal: April 15, June 15, and September 15, 2026, and January 15, 2027.","source":"https://www.dfa.arkansas.gov/wp-content/uploads/2026_Final_AR1000ES_1.pdf"},"minimumWage2026":{"standard":11,"tippedCash":2.63,"tipCreditAllowed":true,"notes":"The maximum tip credit is $8.37. Per the U.S. DOL state minimum wage table, the state minimum wage applies to employers with 4 or more employees.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[{"name":"Arkansas LLC franchise tax","summary":"Every LLC registered in Arkansas, including a single-member LLC, pays a flat $150 annual franchise tax, due by May 1. Unincorporated sole proprietors do not file this report.","source":"https://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf"}],"contractorLaws":[{"name":"Empower Independent Contractors Act of 2019, as amended by Act 743 of 2025 (Ark. Code 11-1-201 et seq.)","summary":"State agencies and employers must decide employee vs. independent contractor status for Arkansas labor law purposes using the IRS common-law factors in 26 C.F.R. 31.3121(d)-1 as of January 1, 2025. These factors include the right to control when, where, and how work is done, training, integration into the business, and set hours. Act 743 (April 17, 2025) replaced the earlier reference to the IRS 20-factor revenue ruling.","source":"https://arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2FACT743.pdf"}],"notes":"A 2025 Arkansas portable benefits bill (SB235, Voluntary Portable Benefit Account Act) did not pass. It was sent to interim study and died at sine die (arkleg.state.ar.us bill status)."},"stateRetirementProgram":{"state":"Arkansas","code":"AR","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/arkansas/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/arkansas/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/arkansas/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/arkansas/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/arkansas/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/arkansas/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/arkansas/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}