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%
Quarterly Payment Amount
$6,295
Per quarter (4 remaining)
Jan 1 - Mar 31
Due: April 15, 2026
$6,295
Apr 1 - May 31
Due: June 15, 2026
$6,295
Jun 1 - Aug 31
Due: September 15, 2026
$6,295
Sep 1 - Dec 31
Due: January 15, 2027
$6,295
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
Arkansas has a progressive income tax with rates from 2% to 3.9%. The top rate of 3.9% applies to income over $10,200. Recent tax reforms have been reducing rates annually.
Use Arkansas Form AR1000ES to make quarterly estimated tax payments. Payments are due April 15, June 15, September 15, and January 15.
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. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.