State tax profile · 2026

Taxes in Arkansas

Every state-level tax in Arkansas, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Arkansas property taxes stand out as the most consequential levy for a typical resident, even though no single tax type dominates the state's fiscal picture. None of Arkansas's tax rates rank in the top or bottom three nationally, placing it squarely in the middle. Property taxes on real estate represent the largest recurring bill most households face, and because that cost is tied directly to assessed value rather than daily purchases or earnings, it lands regardless of spending habits. Sales and income taxes also draw on residents, but neither produces the same concentrated annual burden. The effect is steady rather than severe.

State Income Tax3
3.90%
2 brackets · graduated
Sales Tax3
9.48%
state 6.50% + local
Property Tax1
0.51%
median of 75 counties
Corporate Tax3
4.80%
graduated
Cigarette Tax3
$1.15
per pack of 20
Gas Tax4
25.00¢
per gallon
Beer Tax5
$0.382
per gallon
Wine Tax6
$1.500
per gallon
Spirits Tax7
$9.470
per gallon

State income tax

3.90% 2 brackets · graduated.

Sales tax

The combined state + local sales tax rate is 9.48%. State rate 6.50% plus an average 2.98% local.

Estate & inheritance tax

Arkansas imposes no state estate or inheritance tax—only the federal estate tax applies.

Real estate transfer tax

Arkansas levies a transfer tax of 0.330% — Real property transfer tax.

Cigarette Tax

Arkansas levies a cigarette tax of $1.15 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Arkansas levies a gas tax of 25.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Arkansas levies a beer tax of $0.382 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Arkansas levies a wine tax of $1.500 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Arkansas levies a spirits tax of $9.470 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.51%. Compare counties below for local rates.

Counties in Arkansas by property tax rate

CountyEffective rateMedian home value
Phillips County0.81%$78,200
Pulaski County0.77%$214,700
Prairie County0.72%$96,400
Jefferson County0.66%$113,400
Lonoke County0.63%$193,600
Sebastian County0.62%$176,200
Saline County0.62%$221,200
Crittenden County0.62%$160,200
Lafayette County0.61%$81,000
Miller County0.61%$153,900
Ashley County0.60%$91,900
Pike County0.59%$121,600
Bradley County0.57%$94,800
Hempstead County0.57%$105,700
Jackson County0.57%$98,300
Union County0.57%$120,900
Izard County0.57%$129,100
Benton County0.56%$323,500
Woodruff County0.56%$106,500
Clark County0.56%$155,000
Dallas County0.56%$97,300
Conway County0.56%$154,100
Pope County0.56%$170,100
Sharp County0.56%$105,100
Grant County0.54%$161,700
Desha County0.54%$90,900
Arkansas County0.54%$138,100
Faulkner County0.54%$232,700
Crawford County0.54%$182,800
Craighead County0.54%$210,400
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.