Arkansas PTET 2026: deadline, rate, who can elect
Arkansas (AR), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
Yes
The elective pass-through entity tax is effective for tax years beginning on or after January 1, 2022.
Who can elect
A partnership, a Subchapter S corporation, or a limited liability company.
The page says the election lets the entity file one return and pay the tax for all owner members.
How the election is made
Not verified. Stated in the 2025 instructions: owner members representing more than 50 percent of the voting power elect before the due date or the extended due date, on Form AR362-E, in ATAP, or by filing the return. Stated for the 2025 instructions; a 2026 instruction booklet was not the source.
Election deadline
The pass-through entity tax is due April 15 for calendar-year filers.
The page states that due date. It does not state a separate election deadline.
Rate
The 2026 estimated-tax worksheet multiplies the income it describes by 3.7 percent and capital gains by 1.85 percent. The Department's pass-through entity page says the rate equals the highest individual income tax rate and that capital gains are taxed at one half of the rate on other income.
The worksheet is labeled for tax year 2026. The page's 4.9 percent and 2.45 percent figures are for tax years beginning in 2022 and are not the 2026 rate.
Owner relief
Not verified. Stated in the 2025 instructions: Form AR K-1 shows amounts to exclude from the member's income, and all owner members must participate if the entity elects. The instructions do not state an owner credit. Stated for TY2025; a 2026 instruction booklet was not the source.
Estimates
A declaration is required when estimated tax is more than $1,000. Calendar-year 2026 filers file the declaration on or before April 15 of the income year. Fiscal-year filers file on or before the 15th day of the fourth month, with later payments on a quarterly basis. If the filer first becomes liable on April 15, 2026, the voucher is one-fourth of the tax and four installments are made. The worksheet also states June 15, 2026 (one-third, three installments), September 15, 2026 (one-half, two installments), and January 15, 2027 (the tax paid in full). A weekend or holiday due date moves to the next business day.
The 2026 voucher worksheet states those dates and fractions.
Sunset or repeal
Not verified. The 2025 instructions say the tax is effective for tax years beginning on or after January 1, 2022 and do not state an end date. The operative statute was not read.
Still open in the source review
- The 2025 instructions state the election method, the K-1 exclusion wording, and an effective date of January 1, 2022. Stated for the 2025 instructions; a 2026 instruction booklet was not the source. The operative statute was not read for a sunset.
Sources for this year
Bonus-depreciation conformity is on its own page.