If you earn 1099 or self-employment income in Arkansas, the IRS and the state both expect you to pay taxes as you go — in four quarterly installments rather than one April bill. This calculator estimates your 2026 quarterly payments across all three pieces: federal self-employment tax, federal income tax, and Arkansas state income tax. Arkansas's top income tax rate is just 3.9%, and the first bracket of income is taxed at 0%. Enter your expected net self-employment income, any W-2 wages, and your filing status to see what to send each quarter, your due dates, and how the safe-harbor rules protect you from an underpayment penalty. Everything is an estimate for planning — always confirm with the Arkansas Department of Finance and Administration before you file.
Self-employment income has no tax withheld for you, so both the IRS and Arkansas Department of Finance and Administration ask you to prepay in quarterly installments. On the federal side you owe self-employment tax (15.3% Social Security and Medicare on 92.35% of your net profit, up to the Social Security wage base) plus federal income tax on your profit after the standard deduction. On top of that, Arkansas applies its own income tax.
Arkansas generally requires estimated payments once you expect to owe more than $1,000 in state tax for the year. Arkansas follows the federal schedule: April 15, June 15, September 15, and January 15. Arkansas follows the standard four-installment schedule.
You avoid an IRS underpayment penalty by hitting a "safe harbor": paying at least 90% of this year's total tax, or 100% of last year's (110% if your income is higher). Arkansas applies graduated rates (0% up to 3.9%) to your federal AGI after the $2,410 standard deduction. For net income above about $94,700, Arkansas taxes all income at the top 3.9% rate; this estimate approximates that with the graduated schedule, so very high earners may owe slightly more. The $29-per-person personal tax credit is not subtracted. You can pay online through the Arkansas Department of Finance and Administration portal, and the calculator above breaks your total into the federal and Arkansas pieces so you can send each to the right place. You can pay online at the Arkansas Department of Finance and Administration (payment portal).
For educational purposes only — not tax advice. Tax rules change and individual situations vary; confirm figures with a tax professional and the Arkansas Department of Finance and Administration before filing. State tax data last verified 2026-07-05.
Sources: dfa.arkansas.gov, dfa.arkansas.gov.