Pulaski County · Arkansas
Little Rock sales tax rate (AR)
Arkansas caps local tax on single transactions above $2,500 for some purchases, so vehicles and large equipment are treated differently.

Quick answer
The combined sales tax rate in Little Rock, AR is 8.625% as of January 1, 2026 — 6.5% state + 1% county + 1.125% city. On a $100 purchase that is $8.63 in tax, for a total of $108.63. Arkansas's statewide base is 6.5%.
- Combined rate
- 8.625%
- State share
- 6.5%
- Local share
- 2.125%County + city + districts
- Tax on $100
- $8.63
Calculate Little Rock sales tax
Pre-filled with the Little Rock combined rate.
Sales tax calculator
The full combined rate of 8.625% applies to general merchandise.
Enter a pre-tax amount to see the tax due in Little Rock, AR.
- Pre-tax
- $100
- Sales tax at 8.625%
- $8.63
- Total
- $108.63
Tax is rounded to the nearest cent on the full transaction, which is how most registers compute it. Line-item rounding can differ by a cent or two on long receipts.
Is 8.625% high?
Where Little Rock sits against the state and the covered-metro median, in points and in dollars.
- vs covered median
- +0.675 ptsMedian 7.95%
- Local share
- 25%2.125% of the total
- Cost per household
- $2,243Per year on $26,000 taxable spend
- Jurisdiction layers
- 3Stacked into the combined rate
8.625% in Little Rock — high. It ranks 27 of 94 covered metros, +0.675 pts against the 7.95% median. On $26,000 of taxable household spending that is $2,243 a year, $176 above it.
Local government sets 2.125% of the total, 25% of the bill; the state takes 6.5%. 3 layers stack: Arkansas state 6.5%, Pulaski County 1%, City of Little Rock 1.125%. The City of Little Rock increment at 1.125% is the largest local piece — 53% of everything local, worth $293 a year on its own.
Same bracket nationally: Phoenix, AZ (8.6%); San Francisco, CA (8.625%); Oklahoma City, OK (8.625%). A household relocating between Little Rock and any of them sees no meaningful change in sales tax.
Scale: 202,591 residents, roughly 81,036 households. At $26,000 of taxable spend each, the 2.125% local share pulls about $44,772,390 a year from residents alone — before any visitor or business spending, which in a metro this size is where the rest comes from.
Arkansas caps local tax on single transactions above $2,500 for some purchases, so vehicles and large equipment are treated differently.
Rates move when a district measure passes or a local option expires. Confirm the current figure with the Arkansas Department of Finance and Administration before filing or quoting it to a customer.
Jurisdiction breakdown
Every layer that makes up the combined rate, and how much of the total each one contributes.
| Jurisdiction | Level | Rate | Share of total |
|---|---|---|---|
| Arkansas state | state | 6.5% | 75% |
| Pulaski County | county | 1% | 12% |
| City of Little Rock | city | 1.125% | 13% |
| Combined rate | 8.625% |
Little Rock sales tax reference table
Tax due at 8.625% on common purchase amounts.
| Purchase | Sales tax | Total |
|---|---|---|
| $10 | $0.86 | $10.86 |
| $25 | $2.16 | $27.16 |
| $50 | $4.31 | $54.31 |
| $100 | $8.63 | $108.63 |
| $500 | $43.13 | $543.13 |
| $1,000 | $86.25 | $1086.25 |
| $5,000 | $431.25 | $5431.25 |
| $25,000 | $2156.25 | $27156.25 |
Reverse out sales tax
Enter a receipt total and we split the item price from the 8.625% tax collected.
Backing out 8.625% for Little Rock, AR.
- Item price before tax
- $100
- Sales tax collected
- $8.63
What this rate applies to
Arkansas publishes the taxable base separately from the rate. Groceries, prescription drugs, clothing and services are treated differently state to state, and several categories in Arkansas are taxed at reduced rates or exempt entirely. Arkansas caps local tax on single transactions above $2,500 for some purchases, so vehicles and large equipment are treated differently. Check the Arkansas Department of Finance and Administration guidance for the category you are pricing before assuming 8.625% applies.
Little Rock at a glance
- Population
- 202,591
- Median household income
- $62,094
- County
- Pulaski County
- ZIP codes covered
- 12
Neighboring districts tax profiles
The closest covered jurisdictions by county and ZIP sectional centre, with the rate difference against this metro.
Compare Little Rock with another metro
Side-by-side rate stacks and the dollar difference on a $1,000 purchase.
Cities near Little Rock
Straight-line distance, estimated drive time and the rate charged there.
Download this metro's data
The Little Rock jurisdiction stack, combined rate (8.625%), effective date and Census figures are published as open files. Free to use with attribution — no key, no signup.
More Little Rock data
Other Little Rock datasets on this site.
- Little Rock population and income
- Little Rock property tax
- Little Rock cost of living
- Little Rock home values and rent
- Little Rock crime rates
- Little Rock public schools
- Little Rock weather normals
- Little Rock commute times
- Little Rock jobs and wages
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