1099 Quarterly Taxes in Arkansas (2025-2026)
If you're self-employed in Arkansas — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Arkansas Department of Finance and Administration (state). Arkansas's top marginal rate is 3.9%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Arkansas state income tax (2025)
Arkansas uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $5,099 | 2.00% |
| $5,099 – $10,299 | 3.00% |
| $10,299+ | 3.90% |
How to pay Arkansas estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Arkansas state estimated payments as well — most states piggyback on the federal schedule. Pay Arkansas taxes through the Arkansas Department of Finance and Administration's online portal: atap.arkansas.gov. You can also mail Form AR1000ES with a check.
Arkansas-specific quirk freelancers miss
Arkansas has been steadily lowering its top rate — from 6.6% in 2021 down to 3.9% by 2025. The state uses a unique 'tax tables' approach with low-income tax tables for lower earners.
Common deductions for Arkansas freelancers
- Arkansas allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Arkansas's rules for state conformity.
- AR conforms to most federal deductions including QBI.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Arkansas taxable income.
- Self-employed health insurance premiums are deductible federally.