Arkansas
$4,246
Per quarter · rank #29
- SE tax
- $9,467
- Federal income tax
- $5,292
- State tax
- $2,226
- Annual due
- $16,984
Texas pays about $556 less per quarter than Arkansas on $75,000 1099 income · $8,000 expenses · single · $0 W-2 withholding · equal 25% quarters.
By Sammy S. · Founder · AuthorUpdated for 2026
Lower quarterly payment on the vignette
About $556 less per quarter — $3,690 vs $4,246 on $75,000 1099 income · $8,000 expenses · single · $0 W-2 withholding · equal 25% quarters.
$4,246
Per quarter · rank #29
$3,690
Per quarter · rank #7
State tax gap: $2,226. Per-quarter gap: $556.
Same filing status at four self-employment income levels. The quarter gap column shows how much less per installment the lower-quarter state requires at each income size.
| Income | Arkansas/qtr | Texas/qtr | Quarter gap | Lower /qtr |
|---|---|---|---|---|
| $50k SE · $5k expenses | $2,666 | $2,299 | $367 | Texas |
| $75,000 1099 income · $8,000 expenses | $4,246 | $3,690 | $556 | Texas |
| $100k SE · $10k expenses | $6,326 | $5,572 | $754 | Texas |
| $150k SE · $12k expenses | $10,920 | $9,753 | $1,167 | Texas |
$50k SE · $5k expenses
Gap $367/qtr · lower in Texas
$75,000 1099 income · $8,000 expenses
Gap $556/qtr · lower in Texas
$100k SE · $10k expenses
Gap $754/qtr · lower in Texas
$150k SE · $12k expenses
Gap $1,167/qtr · lower in Texas
2026 federal equal quarters: April 15, June 15, September 15, and January 15 of the following year.
This corridor uses current-year liability with safe harbor off so state tax drives the ranking. Toggle safe harbor in the calculator when prior-year tax is known.
Arkansas state tax on the vignette: $2,226. Texas: $0. Some states use different installment percentages than equal 25% federal quarters — confirm each state’s ES form.
When freelancers compare Arkansas and Texas, annual tax headlines are only half the story. This page holds income fixed ($75,000 1099 income · $8,000 expenses · single · $0 W-2 withholding · equal 25% quarters) and runs both states through the same single-filer quarterly engine so the main moving piece is state income tax.
Texas models about $556 less per quarter. Most of that gap is state income tax ($2,226 in Arkansas vs $0 in Texas).
Use the income ladder for smaller or larger 1099 years, then open each state calculator page to change expenses, withholding, or safe harbor.
Estimated tax covers federal income tax and self-employment tax (and state income tax where you owe it) that are not covered by paycheck withholding.
For Arkansas the vignette shows $16,984 annual liability and $4,246 per equal quarter. For Texas: $14,759 annual / $3,690 per quarter.
This is a current-year liability model with safe harbor off and $0 W-2 withholding — payroll withholding, refundable credits, and Form 2210 annualized method are outside the vignette.
Federal Form 1040-ES for 2026 uses equal 25% quarters due roughly April 15, June 15, September 15, and January 15 of the following year.
Some states publish different installment percentages (California’s 30/40/0/30 is the best-known example). Pair pages stay on equal federal quarters so corridors stay comparable; confirm state ES vouchers when you pay state estimates.
Missing a due date can trigger underpayment interest even when annual tax is eventually paid with the return.
Underpayment penalty interest, refundable credits beyond W-2 withholding, payments already made earlier in the year, and city/local taxes are outside the vignette.
Safe harbor using prior-year tax can change required payments — toggle it in the calculator when you know last year’s total tax.
Canada uses different instalment rules — use the Canada tax instalments planner for provinces.
Short definitions so SE tax, state tax, and quarterly payments stay clear.
Annual amount due is $16,984 in Arkansas vs $14,759 in Texas; each equal quarter is one-fourth of that amount on this page.
Self-employment tax follows federal Schedule SE rules on the same net profit — residence alone does not change the SE line here.
Where levied, state tax raises annual liability and every equal quarterly payment — about $2,226 vs $0 on the vignette.
Paying a required percentage of last year’s tax can avoid underpayment penalties even if this year’s tax is higher. The vignette leaves it off so current-year liability drives the ranking.
“No state income tax means almost no quarterly tax.”
Federal income tax and SE tax still apply. Texas still models about $3,690 per quarter on this vignette.
“Self-employment tax is higher in the high-tax state.”
SE tax is about $9,467 in both states on this vignette. The corridor gap is mostly state income tax.
“My state’s voucher always matches four equal IRS payments.”
Some states use different installment percentages or thresholds. Use equal federal quarters for the corridor, then confirm state ES instructions.
“The $75k gap is the same at every income level.”
The modeled per-quarter gap moves from about $367 on $50k SE · $5k expenses to $1,167 on $150k SE · $12k expenses — match the ladder to your year.
Before treating the quarterly gap as a cash-flow or move decision.
Compare any two states
Quarterly payments at multiple income levels on the ladder.
Single filer, 2026 rules, equal 25% federal quarters, safe harbor off. Modeled self-employment tax, federal income tax, and state income tax. State ES schedules may differ — verify each state form. Estimates, not tax advice.