Calculate your estimated quarterly tax payments for federal and Arkansas state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
AR State Tax: Progressive 2.0% - 4.0%
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: July 2026
Quarterly Payment Amount
$5,410
Per quarter (4 remaining)
Jan 1 - Mar 31
Due: April 15, 2026
$5,410
Apr 1 - May 31
Due: June 15, 2026
$5,410
Jun 1 - Aug 31
Due: September 15, 2026
$5,410
Sep 1 - Dec 31
Due: January 15, 2027
$5,410
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Arkansas has progressive rates with top rate of 3.9%
Recent tax cuts reduced the top rate from 4.4%
Use Form AR1000ES for quarterly payments
Self-employed pay same rates as employees
Self-employed workers in Arkansas must pay both federal estimated taxes to the IRS and state estimated taxes to the Arkansas Department of Finance and Administration. Arkansas has a progressive income tax with 3 brackets and rates ranging from 2% to 3.9%. If you expect to owe $1,000 or more in Arkansas state income tax after withholding and credits, you must make quarterly estimated payments using Form AR1000ES.
Arkansas recently reduced its top rate from 4.4% to 3.9% as part of ongoing tax reform. The state uses a unique bracket structure where the top rate of 3.9% is actually lower than the middle bracket rate of 4%.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Arkansas state income tax | 2% to 3.9% | Arkansas Department of Finance and Administration | Form AR1000ES |
Arkansas taxes personal income — including self-employment income — across 3 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income | Marginal Rate |
|---|---|---|
| 1 | $0 – $5,100 | 2.0% |
| 2 | $5,100 – $10,200 | 4.0% |
| 3 | $10,200+ | 3.9% |
To estimate your Arkansas quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Arkansas payments are made to the Arkansas Department of Finance and Administration through their online portal at dfa.arkansas.gov or by mail using Form AR1000ES.
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Arkansas and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Arkansas taxable income.
This calculator uses current federal and Arkansas tax rates and schedules:
Federal quarterly tax requirements and Form 1040-ES
Official Arkansas tax authority
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates and applies the federal standard deduction by filing status. It does not include the QBI deduction or state-specific deductions and credits, so your actual tax liability may vary. Consult a tax professional for personalized advice. Last updated: July 2026.