When Are Taxes Due in Arkansas? Key Deadlines to Know

Knowing Arkansas tax deadlines helps individuals and businesses avoid penalties and interest charges. If a due date falls on a weekend or legal holiday, the deadline shifts to the next business day.

Arkansas Individual Income Tax Due Dates

Individual income tax returns in Arkansas are due by April 15th each year. Taxpayers expecting to owe more than $1,000 in estimated tax must make quarterly payments. These are due on April 15th, June 15th, September 15th, and January 15th of the following year.

An extension to file does not extend the payment deadline; taxes are still due by April 15th to avoid penalties and interest. Arkansas grants an automatic six-month extension to file if a federal extension is filed, extending the state deadline to October 15th. If a federal extension is not filed, taxpayers can request an Arkansas extension by filing Form AR1055-IT by the original April 15th due date. Penalties and interest accrue on any unpaid tax from the original due date.

Arkansas Business Income Tax Due Dates

Business income tax due dates in Arkansas vary depending on the entity type. C-corporations file their income tax returns by April 15th. S-corporations and partnerships historically filed by March 15th.

Businesses can obtain an automatic six-month extension to file if a federal extension is secured. For C-corporations, this extends the filing deadline to October 15th, while for S-corporations and partnerships, it extends to September 15th. An extension to file does not extend the payment deadline; all tax due must still be paid by the original due date to prevent penalties and interest. Businesses expecting to owe more than $1,000 in income tax must make quarterly estimated tax payments. These payments are due on the 15th day of the fourth, sixth, and ninth months of the income year, with the final payment due on the 15th day of the last month of the income year for corporations.

Arkansas Sales and Use Tax Due Dates

Sales and use tax due dates in Arkansas depend on the filing frequency assigned to a business by the Arkansas Department of Finance and Administration. Sales and use tax returns and payments are due on the 20th day of the month following the reporting period.

Businesses with higher sales volumes are required to file monthly. Their returns and payments are due by the 20th of the next month (e.g., January sales tax due by February 20th). Quarterly filers submit their returns and payments by the 20th of the month following the end of each quarter. For instance, sales tax for the first quarter (January, February, March) would be due by April 20th.

Businesses with very low sales volumes may be assigned an annual filing frequency, with their returns and payments due by January 20th of the following year for the entire previous calendar year. Even if no sales tax was collected, a “zero return” must still be filed to avoid penalties.

Arkansas Real Property Tax Due Dates

In Arkansas, real property taxes follow a two-year cycle, with assessment occurring in one year and payment due in the subsequent year. Property owners must assess their personal property and business personal property between January 1st and May 31st each year. While real estate is automatically assessed as of January 1st, any physical changes or homestead adjustments should be reported to the Assessor’s Office.

Property tax payments for the previous year’s assessment become due and payable from March 1st through October 15th of the current year. For example, taxes assessed in 2024 would be due between March 1st and October 15th, 2025. Failure to pay property taxes by the October 15th deadline results in the taxes becoming delinquent.

A penalty of 10% is applied to delinquent property taxes. An advertising fee and interest may also be added to the unpaid amount. Unpaid taxes can lead to the property being forfeited to the state and potentially sold at a tax sale.