Finance · Arkansas · Tax year 2026
Arkansas Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Arkansas sole proprietor with no other income owes about $25,316: $14,130 of self-employment tax, $8,235 of federal income tax, and $2,951 of Arkansas income tax. That is 25.3% of profit, or $6,329 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $686 more in Oklahoma and $2,951 less in Tennessee.
- State income tax
- 2% to 3.7%
- Arkansas tax on $100,000
- $2,951
- National rank
- #34 highest of 51
- Set aside on $100,000
- 25.3%
- State estimated payments
- Form AR1000ES
- LLC filing fee
- $50
- State sales tax
- 6.5% + local
ArkansasChange state
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Arkansas self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Arkansas tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $888 | $8,315 | 20.8% | $2,079 |
| $60,000 | $8,478 | $3,559 | $1,576 | $13,613 | 22.7% | $3,403 |
| $80,000 | $11,304 | $5,344 | $2,263 | $18,911 | 23.6% | $4,728 |
| $100,000 | $14,130 | $8,235 | $2,951 | $25,316 | 25.3% | $6,329 |
| $150,000 | $21,194 | $16,413 | $4,958 | $42,565 | 28.4% | $10,641 |
| $250,000 | $29,851 | $36,509 | $8,503 | $74,863 | 29.9% | $18,716 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Arkansas tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $768 | $6,817 | 17.0% | $1,704 |
| $60,000 | $8,478 | $1,885 | $1,455 | $11,818 | 19.7% | $2,954 |
| $80,000 | $11,304 | $3,550 | $2,143 | $16,997 | 21.2% | $4,249 |
| $100,000 | $14,130 | $5,335 | $2,831 | $22,295 | 22.3% | $5,574 |
| $150,000 | $21,194 | $9,795 | $4,837 | $35,827 | 23.9% | $8,957 |
| $250,000 | $29,573 | $25,154 | $8,382 | $63,110 | 25.2% | $15,777 |
How Arkansas taxes self-employment income
Arkansas starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $2,470 single, $4,940 joint, $2,470 head of household
- Personal credit against tax: $29 single, $58 joint, $29 head of household
- Top rate: 3.7%; your bracket on $100,000 of profit is 3.7%.
2026 Arkansas income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $5,599 | 0% |
| $5,599 | $11,199 | 2% |
| $11,199 | $15,999 | 3% |
| $15,999 | $26,399 | 3.4% |
| $26,399 | and up | 3.7% |
Arkansas vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $686 more in Oklahoma and $2,951 less in Tennessee.
| State | State income tax | Total tax | Set aside | vs Arkansas |
|---|---|---|---|---|
| Arkansas | $2,951 | $25,316 | 25.3% | — |
| Louisiana | $2,402 | $24,766 | 24.8% | −$549 |
| Mississippi | $2,985 | $25,350 | 25.3% | +$34 |
| Missouri | $3,373 | $25,737 | 25.7% | +$422 |
| Oklahoma | $3,637 | $26,001 | 26.0% | +$686 |
| Tennessee | $0 | $22,365 | 22.4% | −$2,951 |
| Texas | $0 | $22,365 | 22.4% | −$2,951 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Arkansas.
| Profit | Louisiana | Mississippi | Missouri | Oklahoma | Tennessee | Texas |
|---|---|---|---|---|---|---|
| $40,000 | −$159 | −$133 | −$99 | +$239 | −$888 | −$888 |
| $60,000 | −$289 | −$77 | +$83 | +$388 | −$1,576 | −$1,576 |
| $80,000 | −$419 | −$21 | +$256 | +$537 | −$2,263 | −$2,263 |
| $100,000 | −$549 | +$34 | +$422 | +$686 | −$2,951 | −$2,951 |
| $150,000 | −$1,162 | −$114 | +$657 | +$770 | −$4,958 | −$4,958 |
| $250,000 | −$1,832 | +$174 | +$1,615 | +$1,537 | −$8,503 | −$8,503 |
What's different about Arkansas for the self-employed
- Arkansas cut its top rate to 3.7% retroactive to January 1, 2026. Above $94,700 of net income a different table applies, which this estimate uses.
- Every LLC, including single-member LLCs, pays a $150 annual franchise tax.
- Every Arkansas LLC owes a flat $150 annual franchise tax with its Annual LLC Franchise Tax Report, filed with the Secretary of State by May 1, whether or not it made a profit; late filing adds a $25 penalty plus interest.
- The LLC Certificate of Organization (Form LL-01) costs $45 if filed online or $50 on paper.
Arkansas estimated payments and deadlines
Arkansas collects its own estimated income tax with Form AR1000ES, separately from the IRS. Required if you can reasonably expect your Arkansas estimated tax (after withholding and credits) to be more than $1,000 for 2026.
| Installment | Arkansas due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Arkansas income tax return is due April 15, 2027.
File and pay through the Arkansas Department of Finance and Administration.
LLC fees and sales tax in Arkansas
- Forming an LLC: $50 state filing fee.
- Annual franchise tax report: $150, every year, due by May 1.
- Sales tax: 6.5% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Arkansas self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Arkansas?
For a single filer with no other income, about 22.7% of profit at $60,000, 25.3% at $100,000, and 28.4% at $150,000 for 2026, covering self-employment tax, federal income tax, and Arkansas income tax. Enter your own numbers in the calculator for a personal figure.
Does Arkansas tax self-employment income?
Yes. Arkansas taxes self-employment profit as ordinary income at 2% to 3.7%. Arkansas starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Arkansas estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form AR1000ES. Required if you can reasonably expect your Arkansas estimated tax (after withholding and credits) to be more than $1,000 for 2026.
How much does an LLC cost in Arkansas?
The state filing fee to form an LLC is $50. Annual franchise tax report: $150, every year, due by May 1. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Arkansas's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf
- www.dfa.arkansas.gov/wp-content/uploads/whformula_2026.pdf
- npr.brightspotcdn.com/a3/71/ed966e5b46c5be3992703b405077/binder1.pdf
- www.dfa.arkansas.gov/wp-content/uploads/2026_Final_AR1000ES_2.pdf
- www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/deadlines-extensions/
- www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc/
- www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2025_1.pdf
- www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/