Enterprise
Individual & Small Business
| Payment | Arkansas due date |
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| 1 | |
| 2 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Arkansas estimated tax?
Every taxpayer subject to the Income Tax Act of 1987, as amended, must file with the Department of Finance and Administration a Declaration of Estimated Tax (Voucher 1) for the income year if the taxpayer can reasonably expect their estimated tax to be more than one thousand dollars ($1,000).
How do you avoid a Arkansas underpayment penalty?
A taxpayer must estimate not less than 90% of the amount actually due; failing to pay at least 90% by each quarterly due date triggers a 10% per annum underestimate penalty, which is computed on the lesser of the current year's or the previous year's tax liability (so paying 100% of prior-year tax in timely installments avoids it). No 110% rule. Farmers (2/3 of gross income): declare and pay by the 15th day of the 2nd month after year-end, or file and pay in full by the 15th day of the 3rd month.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Arkansas figures its own tax, so the state amount is separate.