How Arkansas withholding works
- Annual gross pay = pay per paycheck × paychecks per year.
- Subtract the $2,470 standard deduction. Below $100,001, use the middle of the $100 band (for example $23,054 → $23,050).
- Apply the bracket – 0% up to $5,599, then 2%, 3%, 3.4% and 3.7% minus the bracket’s adjustment – and round to the dollar.
- Subtract $29 per AR4EC exemption and divide by the number of paychecks.
The DFA’s example – $2,127 a month with two exemptions – gives annual tax of $496 − $58 = $438, or $36.50 a month. This calculator reproduces it.
Worked example: $60,000 in Arkansas
Single, $60,000 salary, paid every two weeks, Arkansas
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Arkansas withholds $67. Take-home pay is $1,871 per paycheck, or $48,657 a year.
Take-home pay per paycheck$1,871.4226 paychecks a year
- Take-home pay per year
- $48,657
- Federal income tax withheld
- $193.08
- Arkansas income tax withheld
- $66.650%–3.7% brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Arkansas income tax | −$66.65 | −$1,732.90 |
| Take-home pay | $1,871.42 | $48,656.98 |
At $100,000 a year, take-home pay is about $75,690 a year.