2026 · Arkansas

Arkansas severance pay tax

Federal 22% plus Arkansas's 3.9% supplemental rate. But neither is your real tax rate. Here's the real number.

Counts toward the $184,500 Social Security cap.

Wages, new job, spouse, sets your real tax rate.

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Arkansas layoff at a glance

State tax on severanceFlat 3.9% supplemental withholding
State income taxGraduated, up to 3.9%
Unemployment weekly max$451 for up to 12 weeks
Unemployment taxed by Arkansas?Yes

How Arkansas withholds on severance

Arkansas withholds a flat 3.9% on supplemental wages like severance. On top of that, the federal government withholds a flat 22% (37% over $1 million) and FICA, 6.2% Social Security up to the $184,500 wage base plus 1.45% Medicare.

Arkansas taxes income on a graduated scale topping out at 3.9%, so a large severance can be pushed into that top rate. If you also claim unemployment, Arkansas pays up to $451 a week for up to 12 weeks, and taxes it on the state return. That's the Arkansas layoff picture in one place, the severance tax here, the unemployment on its own Arkansas page.

Worked example: $40,000 severance in Arkansas

A single filer, $40,000 severance paid separately, with $60,000 of other 2026 income:

Federal withholding (22%)−$8,800
FICA (Social Security + Medicare)−$3,060
Arkansas withholding−$1,560
Net check$26,580
What it actually costs in tax$12,770

Over-withheld by about $650, expect roughly that back as a refund at filing. The withholding is a fixed rate; your actual tax is your marginal rate on the severance stacked on your other income.

Stacking Arkansas unemployment on top

Arkansas sizes your weekly check off your total annual wages, up to $451 a week, mid-pack nationally (33th of 51). There is no separate dependent add-on. Duration 9-12, indexed.

Weekly benefit range$81 - $451
How the amount is setOff your total annual wages
Maximum duration12 weeks (9-12, indexed)
Waiting weekYes, one unpaid week
Dependent allowanceNone
Taxed by ArkansasYes

Stacked together, that $40,000 severance nets about $26,580 and Arkansas's unemployment can add up to $5,412 over 12 weeks, about 8 months of a $4,000 budget before you need a paycheck. File through Arkansas Division of Workforce Services; nail down the exact figure in the runway calculator.

Questions about Arkansas severance tax

Is severance taxed higher in Arkansas?

No. It's withheld at a flat 22% federally and 3.9% by Arkansas, but it's taxed as ordinary income at your normal rates. You settle up at filing.

Does Arkansas tax my severance?

Yes, Arkansas taxes severance as wages. Arkansas withholds a flat 3.9% on supplemental wages like severance.

Will I get a refund or owe more?

It depends on your bracket. The flat 22% over-withholds for lower earners (refund) and under-withholds for those in the 32 to 37% brackets (set aside the difference). Enter your numbers above to see which way it goes for you.

Your Arkansas layoff toolkit

An estimate for the 2026 tax year. State supplemental figures from the verified dataset, last verified 2026-07-24. Nothing you enter is stored. Not tax advice.