Arkansas: corporate income tax, a franchise (privilege) tax and an annual report due by May 1.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Graduated 1.0 percent to 4.3 percent for tax years beginning on or after January 1, 2024: 1.0 percent on the first $3,000 of net income, 2.0 percent on the second $3,000, 3.0 percent on the next $5,000, 4.3 percent on net income above…
Franchise or privilege
Yes
The Arkansas Corporate Franchise Tax Act of 1979 (A.C.A. 26-54-101 et seq.) requires all corporations, LLCs, banks and insurance companies registered in Arkansas to pay an annual franchise tax, administered by the Secretary of State's Business and Commercial Services division. For corporations with…
Entity annual report
Yes
Due on or before May 1 each year with the franchise tax payment (the 2026 report, covering the year ending December 31, 2025, is due May 1, 2026)
Return due date
Published rule
April 15 for the preceding calendar year (ACA 26-51-806)
Extension
Not verified
DFA: 'A copy of Federal Form 7004 is no longer required to be attached ... However, interest at the rate of ten percent (10%) per annum is due on all returns (including those with extensions) if the tax is not paid by the original return due date.' Act 629 of…
Not verifiedZero activity / minimum tax
Franchise tax accrues regardless of activity: 'Franchise taxes continue to accrue, even for revoked businesses, until the business is dissolved, withdrawn, or merged.'
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
April 15 for the preceding calendar year (ACA 26-51-806)
15th day of the 4th month after the close of the corporation's tax year
- Entity report
Entity report
Due on or before May 1 each year with the franchise tax payment (the 2026 report, covering the year ending December 31, 2025, is due May 1, 2026)
The Annual Corporation Franchise Tax Report is the annual report filing. The 2026 form states 'Reports and taxes are due on or before May 1, 2026' and 'ALL REPORTS ARE DUE ON OR BEFORE MAY 1' - Acts 1046 and 1140 of 1991 eliminated the…
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Frequently asked questions
Does Arkansas impose a corporate income tax?
Yes. Graduated 1.0 percent to 4.3 percent for tax years beginning on or after January 1, 2024: 1.0 percent on the first $3,000 of net income, 2.0 percent on the second $3,000, 3.0 percent on the next $5,000, 4.3 percent on net income above… Form: Form AR1100CT, Arkansas Corporation Income Tax Return.
Does Arkansas charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the Arkansas corporate return due?
April 15 for the preceding calendar year (ACA 26-51-806)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
Related states
Chosen because their corporate filing profile matches this one.
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