Arkansas state tax deadlines center on April 15 for individual income tax returns, but the state runs on a calendar of its own for estimated payments, franchise tax, sales tax, and property tax, each with distinct due dates and penalties. For the 2025 tax year, individual income tax returns are due April 15, 2026.1Arkansas Department of Finance and Administration. Taxpayers May File State Income Tax Returns Beginning Today Miss a deadline and the costs add up quickly: late-filing penalties alone can reach 35% of the tax owed.
Individual Income Tax
Arkansas individual income tax returns are due April 15 for calendar-year filers.2Justia Law. Arkansas Code 26-51-806 – Filing Returns – Time and Place When April 15 lands on a weekend or legal holiday, the deadline moves to the next business day. April 15, 2026 is a Wednesday, so no shift applies for the 2025 tax year.
Extensions
An extension buys time to file, not time to pay. Any balance due is still owed on April 15, and interest and penalties accrue on unpaid amounts from that date regardless of your extension status.3Arkansas Department of Finance and Administration. Steps Announced for Filing Extension
If you file a federal extension (Form 4868), Arkansas grants an automatic extension of one additional month beyond the federal deadline. The federal extension runs to October 15, so the Arkansas filing deadline becomes November 15. If you’re not filing a federal extension, request a state-only extension using Form AR1055-IT by April 15.
Disaster Relief
When the IRS postpones federal deadlines for taxpayers in a federally declared disaster area, Arkansas law automatically adds one month to the new federal due date.3Arkansas Department of Finance and Administration. Steps Announced for Filing Extension One important limit: estimated tax payment deadlines are not extended under disaster relief. Those quarterly dates hold even when the filing deadline moves.
Estimated Tax Payments
If you expect to owe $1,000 or more in Arkansas income tax after withholding and credits, you owe quarterly estimated payments.4Arkansas Department of Finance and Administration. Composite Estimated Tax Declaration Vouchers and Instructions for Tax Year 2026 This typically catches the self-employed, landlords, and people with substantial investment income.
For calendar-year filers, the quarterly due dates are:
- First quarter: April 15
- Second quarter: June 15
- Third quarter: September 15
- Fourth quarter: January 15 of the following year
If your obligation first arises partway through the year, split the total across the remaining installments. Someone first liable as of June 15, for instance, spreads it over three payments instead of four.5Arkansas Department of Finance and Administration. Estimated Tax Declaration Vouchers and Instructions for Tax Year 2025
Business Taxes
Corporate income tax, Subchapter S returns, and pass-through entity returns are due by the 15th day of the fourth month after the tax year closes. For calendar-year filers that’s April 15.6Arkansas Department of Finance and Administration. Corporation Income Tax Frequently Asked Questions7Arkansas Department of Finance and Administration. Sub-Chapter S Corporation Income Tax Instructions8Arkansas Department of Finance and Administration. Pass-Through Entity Tax Instructions
Sales and use tax returns are generally due by the 20th of the month following the reporting period, with filing frequency (monthly, quarterly, or annual) set by the Department of Finance and Administration based on volume.9Arkansas Department of Finance and Administration. Sales and Use Tax Due Dates
Employers face two annual withholding deadlines. Form AR941A (the Employer’s Annual Report) and any remaining tax are due January 31. The annual reconciliation, Form AR3MAR, is due February 28.10Arkansas Department of Finance and Administration. Withholding Tax Due Dates
Franchise Tax
Corporations and LLCs registered in Arkansas must file an annual franchise tax report with the Secretary of State by May 1.11Arkansas Secretary of State. Annual LLC Franchise Tax Report 2025 Filing late triggers a $25 fee plus daily interest on the unpaid amount.12Arkansas Secretary of State. Secretary of State Announces Temporary Waiver of Franchise Tax Late Fees and Interest Charges Franchise tax is administered by the Secretary of State, not the Department of Finance and Administration, which is why business owners often overlook it.
Property Taxes
Arkansas residents must report personal property (vehicles, boats, trailers, ATVs, and similar items) to the county assessor between January 1 and May 31 each year.13Arkansas Department of Finance and Administration. Individual Personal Property Missing the May 31 assessment deadline adds a 10% penalty to the tax bill.
Real estate property taxes are due October 15, paid to the county collector.14Arkansas.gov. Property Tax Center Delinquent balances draw additional penalties and can eventually lead to a tax lien sale.
Vehicle registration is tied to this system. Before renewing your tags, you must have assessed the vehicle and paid all personal property taxes owed, and you’ll need to show a receipt confirming taxes due by the previous October 15 have been paid.15Arkansas Department of Finance and Administration. Vehicle Tag Renewal Fall behind, and you can’t renew.
What Happens If You Miss a Deadline
Arkansas charges separate penalties for late filing and late payment, and they can stack.
The late-filing penalty is 5% of the unpaid tax for each month or partial month a return is late, capped at 35%.16FindLaw. Arkansas Code 26-18-208 – Civil Penalties and Additions to Tax A return seven months overdue hits the ceiling.
For individual income tax, filing on time but paying late runs 1% of the unpaid tax per month, also capped at 35%. Corporate late-payment penalties are steeper at 5% per month.6Arkansas Department of Finance and Administration. Corporation Income Tax Frequently Asked Questions
Interest accrues on unpaid tax at 10% per year from the original due date until paid in full, and applies to every type of state tax.17Justia Law. Arkansas Code 26-18-508 – Interest on Deficiencies
If you fail to pay at least 90% of the amount actually due by a quarterly estimated payment date, a 10% annual penalty is applied to the underpaid amount on a quarterly basis.16FindLaw. Arkansas Code 26-18-208 – Civil Penalties and Additions to Tax
Requesting a Penalty Waiver
If circumstances beyond your control caused the missed deadline, the Department of Finance and Administration accepts waiver requests for late-filing penalties, late-payment penalties, and estimated-tax underpayment penalties. Acceptable reasons include illness, natural disaster, and other documented hardship.18Arkansas Department of Finance and Administration. Individual Income Tax Penalty and Interest Waiver Request You’ll need to explain in detail why the waiver is justified; forgetting or not having the money generally isn’t enough. The form is available on the DFA website, and it should go in as soon as possible after the missed deadline.