At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000Ark. Code § 28-41-101 · 2024 |
| TOD deed for real estate | AvailableArk. Code § 18-12-608 (beneficiary deed) · 2024 |
| Community-property state | No |
Estate tax
Arkansas does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Arkansas has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Arkansas imposes no inheritance tax; beneficiaries owe no state tax on property received from a decedent, regardless of relationship.
Probate basics
A distributee may collect a small estate by affidavit without a personal representative once 45 days have passed and no probate is pending, if all property (less encumbrances) does not exceed $100,000. The homestead and statutory spousal/minor-child allowances are excluded from that value.
Arkansas is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Ark. Code § 18-12-608 (beneficiary deed) · 2024. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Separate-property state — only a partial basis step-up
Arkansas is a separate-property state, so at the first spouse's death only the decedent's share of an asset gets a new basis under IRC § 1014; the survivor's share keeps its original basis. Do not assume the full double step-up that community-property states allow.
Dower, curtesy, and the elective share can override the will
Arkansas retains dower and curtesy and a statutory elective share, so a surviving spouse can claim a fixed portion of the estate regardless of the will. Beneficiary designations and titling should be reviewed against these spousal-protection rules.
A beneficiary deed must be recorded before death
An Arkansas beneficiary deed (Ark. Code § 18-12-608) is valid only if recorded before the owner's death, vests nothing until death, and passes the property subject to existing liens. It can be revoked during life but not by a later will, so keep it coordinated with the plan.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Arkansas statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Arkansas.
Last verified July 20, 2026.