Arkansas Capital Gains Calculator

Calculate your federal and Arkansas capital gains tax liability

2025

Calculate Your
Arkansas Capital Gains Tax

Arkansas excludes 50% of long-term capital gains from taxation. Gains exceeding $10 million are fully exempt.

Arkansas offers special deductions on capital gains

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Arkansas Capital Gains Tax Highlights

50% exclusion on long-term gains
Gains over $10M fully exempt
Top rate 4.4%
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Enter Your Investment Details

Calculate your capital gains tax for Arkansas

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Arkansas tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Arkansas Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Arkansas Taxes Capital Gains

Arkansas excludes 50% of long-term capital gains from taxation. Gains exceeding $10 million are fully exempt.

Special Deduction Available

50% exclusion on long-term capital gains (gains over $10M exempt)

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Arkansas Tax Details

Tax Rate Structure

Long-term Rate: 2.20%

Arkansas provides preferential treatment for certain types of capital gains.

Key Requirements

Available Deduction: 50%

On qualifying gains

Filing Required: If gain exceeds threshold
State Due Date: April 15

Arkansas Tax Strategies

  • • Maximize deductions by holding assets for required periods
  • • Time gains to optimize deduction benefits
  • • Consider staggering sales across tax years

• Consult with Arkansas tax professional for complex situations

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Real Estate in Arkansas

Real estate capital gains in Arkansas are subject to both federal and state tax considerations:

Arkansas Real Estate Deductions

Arkansas offers 50% exclusion on long-term capital gains (gains over $10M exempt) for capital gains, including real estate transactions. This can significantly reduce your state tax liability.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Arkansas State Rules

State deduction available

50% exclusion on long-term capital gains (gains over $10M exempt)

Additional Requirements:
  • • Arkansas follows federal IRC Section 121, and the 50% capital gains deduction also applies to qualifying home sales.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: $3.30 per $1,000
Paid By: negotiable
Available Exemptions:
  • • Transfers to secure a debt
  • • Transfers due to divorce.

Recording Fees

Deed Recording: Varies by county, but is generally low (e.g., $15 for the first page, $5 for additional pages).
Mortgage Recording: Same as deed recording fees.
Additional Fees:
  • • Fees are set by county Quorum Courts.
Special Deductions & Notes:
  • • The 50% exclusion applies to long-term gains from investment properties.

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Property Tax Exemptions

Homestead

$1K

Maximum exemption

Senior (65+)

$0K

Additional exemption

Veteran

$0K

Disabled veteran exemption

Arkansas Real Estate Specifics

• Arkansas has a real property transfer tax of 0.33%.

• The homestead property tax relief provides a flat credit of $600 for 2025.

• Homeowners age 65 or older can freeze the assessed value of their property for tax purposes.

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Arkansas Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form AR1000
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

Tax Professional Services

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Compare Arkansas to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.