Personal Income Tax

Resident individuals, estates and trusts and non-resident individuals, estates and trusts deriving income from within the state are subject to a tax on their net income at the following rates:


Net Taxable Income Rate 

First $2,999   
Next $3,000
Next $3,000 
Next $6,000
Next $10,000 
$25,000 or over
 
1.0%
2.5%
3.5%
4.5% 
6.0% 
7.0%

Property Tax

Arkansas does not have a state property tax. However, Arkansas cities and counties do collect a property tax, which is the principal source of revenue for those units of government.

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Applicable Real Property Tax Rates -
Tax rate per $1,000 of Assessed Value (note: Assessed value is 20% of Appraised value)

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West Memphis (City)
Crittenden County
School 
Total
$  2.00 
$  7.20
$29.00
$38.20

Ratio of Assessment

Residential
Industrial - Real
Industrial - Personal
Production, Machinery, Equipment
Raw Materials Inventory
Inventory
20%
20%
20%
20%
None Goods in Process
None

Sales Tax

 State of Arkansas
City of West Memphis
Crittenden County
Total

6.50% 
1.50%  
1.75%    
9.75%

Arkansas Grocery Tax

State of Arkansas
City of West Memphis
Crittenden County
Total 
3.00%
1.50%
1.75%
6.25%