1031 Exchange Arkansas
Arkansas Opportunity Zones

Capital Gains Rates

State Rate 3.90%

Local Rate 0.00%

Deduction 50% exclusion

Combined Rate 29.40%

Additional State Capital Gains Tax Information for Arkansas

The Combined Rate for Arkansas accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent). The Combined Rate does not account for Arkansas' allowance of a 50% State exclusion of Federally taxable capital gains.

Additional State Income Tax Information for Arkansas

Rates apply to individuals earning more than $79,300. Two special tax tables exist for low and middle income individuals. One for individuals below $22,200 in income, and one for those between $22,200 and $79,300. Bracket levels adjusted for inflation each year. Release dates for tax bracket inflation adjustments vary by state and may fall after the end of the applicable tax year. Standard deduction or personal exemption is structured as a tax credit. Arkansas has a "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the benefit threshold.

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Source: Tax Foundation State Individual Tax Rates and Brackets for 2020 as of March 2020

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