Arkansas Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Arkansas Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Arkansas Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Arkansas State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form AR1000F | Top rate 3.9% |
| Corporate Income Tax | April 15 | Form AR1100CT | Top rate 4.3% |
| S-Corp Return | March 15 | Form AR1100S | Pass-through entity |
| Partnership Return | March 15 | Form AR1050 | Pass-through entity |
| Sales Tax (Monthly) | 20th of following month | Online via ATAP | State rate 6.5% |
| Withholding Tax (Monthly) | 15th of following month | Via ATAP | Employers |
| Annual Franchise Tax | May 1 | Filed with Secretary of State | $150 minimum |
| Estimated Income Tax (Q1) | April 15 | Form AR1000ES / AR1100ESA | — |
| Estimated Income Tax (Q2) | June 15 | Form AR1000ES / AR1100ESA | — |
| Estimated Income Tax (Q3) | September 15 | Form AR1000ES / AR1100ESA | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form AR1000ES / AR1100ESA | — |
Quarterly Estimated Tax Deadlines in Arkansas
Arkansas follows the federal estimated tax payment schedule:
Estimated tax payments are required if you expect to owe $1,000 or more in state income tax for the year.
Arkansas-Specific Tax Requirements
Arkansas has a graduated individual income tax with a top rate of 3.9% (reduced from 4.4% in recent years) and a corporate income tax with a top rate of 4.3%. The state has been steadily lowering its income tax rates. Both individuals and corporations that expect to owe more than $1,000 in tax must make quarterly estimated payments.
Arkansas imposes a franchise tax on corporations and LLCs doing business in the state. The franchise tax is based on outstanding capital stock and surplus, with a minimum of $150 per year. It's filed annually with the Secretary of State by May 1. Failure to pay the franchise tax can result in the revocation of your authority to do business in Arkansas.
The state sales tax rate is 6.5%, among the highest in the country, with local taxes adding up to 5.125% more. Businesses must collect and remit sales tax through the Arkansas Taxpayer Access Point (ATAP). The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions. Arkansas does not have a gross receipts tax separate from its sales tax.
What Happens If You Miss an Arkansas Tax Deadline?
Arkansas Department of Finance and Administration
Get Your Books Ready Before Tax Season
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