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 — see the full Arkansas transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- Arkansas small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Arkansas can assess your situation.
Last verified July 20, 2026.