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Arkansas
Corporate Income Tax Rate at a Glance
Arkansas's top corporate income tax rate is 5.1%, applied as graduated brackets. This places Arkansas in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
Graduated brackets: 1.0% on first $3,000; 2.0% on $3,001-$6,000; 3.0% on $6,001-$11,000; 5.0% on $11,001-$25,000; 5.1% on income over $25,000. Top rate dropped from 5.3% to 5.1% effective 2024.
Franchise Tax / Annual Privilege Tax
Arkansas franchise tax: $150 flat for LLCs and most corporations annually; corporations with stock pay 0.3% of outstanding capital stock with a $150 minimum.
S-Corp & Pass-Through Treatment
Arkansas recognizes federal S-corp election. Pass-through entities may make a PTE election to pay tax at the entity level under Act 362 of 2021.
Official State Revenue Department
For current corporate tax rules in Arkansas, consult the state's official source at https://www.dfa.arkansas.gov/income-tax/corporation/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Moving to Arkansas from elsewhere · Corporate Tax
Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.