Arkansas Child Support 2026: The Administrative Order Explained

Arkansas Uses Percentage of Income — Not Income Shares

Most U.S. states use the income shares model for child support, which combines both parents' incomes into a single calculation and divides the resulting support obligation proportionally. Arkansas does not. Arkansas uses a percentage of income model — specifically a percentage of the paying parent's net income — applied as a flat percentage rate regardless of what the other parent earns.

Why this makes Arkansas different: In California, the algebraic formula weighs parenting time (the H% factor) and both parents' incomes against each other. In Illinois, the income shares table starts with combined net income and assigns each parent a proportional share. In Arkansas, only the paying parent's net income enters the calculation. The receiving parent's income does not affect the base support amount (though it may be relevant to deviation requests).

Why simpler is not always easier: Arkansas's system is easier to calculate but harder to predict in edge cases. The flat percentage is simple math. But "net income" has a specific statutory definition under Ark. Code Ann. § 9-10-108(b)(2), and correctly computing net income requires knowing the actual tax withholding, insurance costs, and other deductions that qualify under Arkansas law. Getting net income wrong by $500/month means the percentage is applied to the wrong base — which is the most common source of error in Arkansas support calculations.

Where Arkansas fits nationally: Only about a dozen states still use a pure percentage-of-income model as their primary formula. Most states have migrated to income shares over the past two decades. Arkansas has retained its Administrative Order system in part because of its simplicity and legislative familiarity.

The Arkansas Percentage Schedule

Arkansas's Administrative Order establishes the following percentages of net income for the paying parent, effective for 2026 under Ark. Code Ann. § 9-10-108:

1 child: 14% of net income 2 children: 20% of net income 3 children: 25% of net income 4 children: 28% of net income 5 children: 30% of net income 6 or more children: 32% of net income

These percentages are applied to net monthly income. If you are calculating from weekly or bi-weekly pay, convert to a monthly figure before applying the percentage. The standard conversion is: weekly × 4.333 (52 weeks ÷ 12 months) or bi-weekly × 2.167 (26 pay periods ÷ 12 months).

Maximum child support: Arkansas does not have a strict income cap above which the schedule does not apply, but courts have discretion to deviate from the Administrative Order when incomes are unusually high or low. For very high-income parents, courts may find that the percentage produces an award exceeding the children's actual needs, and a downward deviation may be appropriate — but the starting point is still the schedule.

Multiple family situations: If the paying parent has child support obligations to children from a different relationship, those existing obligations may be deducted from gross income before calculating net income for the current case, effectively reducing the base to which the Arkansas percentage applies.

Calculating Net Income in Arkansas

Arkansas defines net income for child support purposes as gross income minus specific allowable deductions. The definition is in Ark. Code Ann. § 9-10-108(b)(2) and the accompanying Administrative Order. Here is the calculation sequence:

Step 1 — Gross income: All income from any source: wages, salary, self-employment income, bonuses, commissions, rental income, dividends, Social Security benefits (non-SSI), pension payments, and other regular income. Cash tips and irregular income are included if they can be documented.

Step 2 — Federal income tax: Actual federal income tax withheld (or estimated for self-employed parents), based on the filing status and actual withholding. Arkansas courts generally use actual withholding shown on pay stubs, not theoretical tax liability.

Step 3 — FICA: Social Security tax (6.2% of wages up to the wage base) and Medicare tax (1.45% of all wages, plus an additional 0.9% for high earners). For 2026, the Social Security wage base is $176,100.

Step 4 — Arkansas state income tax: Arkansas has a flat income tax rate of 4.7% on taxable income as of 2026 (reduced from prior years as part of Arkansas's multi-year tax reform). Apply 4.7% to Arkansas taxable income, which starts with federal adjusted gross income with state-specific adjustments.

Step 5 — Health insurance for the children: Premiums paid by the paying parent for the children's health insurance coverage are deducted from gross income before the percentage is applied. Only the children's share of a family plan is deductible, not the paying parent's own coverage.

Step 6 — Other court-ordered support: Existing child support obligations for other children from prior relationships, paid pursuant to a court order, may be deducted from gross income.

The result after these deductions is net income. Apply the percentage schedule to this monthly net income figure.

Step-by-Step Example

Parent with $6,000 gross monthly income and 2 children. The children live primarily with the other parent.

Gross monthly income: $6,000.00

Deductions: — Federal income tax (estimated withholding, single filer, 2026 tables): approximately $680/month — Social Security (6.2% × $6,000): $372.00 — Medicare (1.45% × $6,000): $87.00 — Arkansas state income tax (4.7% of approximately $5,040 AR taxable income): approximately $237/month — Children's health insurance premium: $150.00/month

Total deductions: $1,526.00

Net monthly income: $6,000.00 − $1,526.00 = $4,474.00

Arkansas percentage for 2 children: 20%

Monthly child support: $4,474.00 × 20% = $894.80

The court would likely order approximately $895/month (rounded to the nearest dollar). This is the Administrative Order amount. The court can deviate from this amount with a written finding of why the order amount would be unjust or inappropriate.

Note on rounding: Arkansas courts typically round to the nearest whole dollar. The calculation above uses approximate tax figures — actual withholding depends on the parent's W-4 elections and actual state tax return. For precise calculations in a legal proceeding, use actual pay stubs and the current Arkansas income tax tables.

When Arkansas Courts Deviate from the Schedule

The Administrative Order percentages are presumptively correct in Arkansas. A court may deviate from the schedule, but only with a written finding on the record explaining why the Administrative Order amount would be unjust or inappropriate in the specific case.

Factors courts consider when deviating: — Extraordinary medical expenses for the children not covered by insurance — Educational expenses for the children agreed to by both parents or ordered by the court — Special needs of the child — Travel expenses for parenting time when parents live in different cities or states — Income disparity between parents when the other parent has substantial income and the Administrative Order would result in a windfall — Very high-income cases where the calculated percentage clearly exceeds the children's actual needs

Shared custody adjustments: Arkansas does not have a detailed parenting-time credit formula like California (which uses H% in the formula). However, if custody is significantly shared — meaning the paying parent has the children a substantial portion of the time — courts may deviate downward from the Administrative Order based on the actual parenting arrangement. There is no automatic calculation for this; it requires a deviation finding.

Income cap for high earners: For very high-income parents, courts have discretion to cap the support base or apply the percentage to a lower income than actual earnings when the resulting support would dramatically exceed the children's reasonable needs. This is a deviation, not an automatic cap — and the court must document the reasoning.

Modification: The 36-Month Rule

Arkansas allows modification of a child support order when there has been a material change in circumstances. For most cases, Arkansas courts treat a 20% or greater change in the support obligation as a rebuttable presumption of a material change — meaning that if the current support amount differs from what the Administrative Order would produce today by 20% or more, the court will likely find grounds for modification.

The 36-month rule: Arkansas courts may also review a child support order any time 36 months have passed since the last modification or entry of the current order, even if there has been no specific changed circumstance. This periodic review reflects the recognition that incomes and costs change over time, and that administrative updates (like changes in Arkansas's tax rate or minimum deductions) affect the formula even without a major life event.

Common reasons for modification: — Job loss or significant reduction in income — Substantial increase in the paying parent's income — A new child in either parent's household (may be a factor) — Change in the children's medical or educational needs — Change in the custody arrangement

How to calculate whether you qualify for the 20% threshold: Run the current income figures through the Arkansas formula using current net income. If the resulting amount differs from the current court-ordered amount by 20% or more, the threshold is met. For example, if the current order is $600/month and the current formula produces $730/month — a $130 increase, which is 21.7% of $600 — that likely meets the threshold.

What Counts as Income in Arkansas

Arkansas's Administrative Order defines income broadly. The following are included in gross income for child support purposes:

Regular employment income: All wages, salary, overtime, tips, bonuses, and commissions. If overtime is voluntary, courts may or may not include it — recurring voluntary overtime is often included; sporadic overtime may not be.

Self-employment income: Gross receipts minus ordinary and necessary business expenses. Arkansas courts have discretion to review whether claimed business deductions are legitimate. Cash-basis businesses must account for cash income.

Passive income: Rental income (after reasonable deductions for mortgage, taxes, and maintenance), dividends, interest, and royalties.

Benefits: Workers' compensation, disability insurance payments, and Social Security retirement or disability benefits (but not Supplemental Security Income/SSI, which is excluded).

Imputed income: If a parent is voluntarily unemployed or underemployed — working below their capacity without good cause — Arkansas courts may impute income at the level the parent could earn given their education, skills, and work history. The court must make findings supporting imputation.

What is excluded: SSI, certain foster care payments, and income from public assistance programs designed to cover the child's basic needs are generally excluded from the gross income calculation. Child support received for other children from other relationships is not income for the purpose of this calculation.

Using the Calculator and Arkansas Resources

TheLegalCalc's Arkansas Child Support Calculator at /child-support-calculator/arkansas applies the Administrative Order percentage schedule to your net income. Enter gross monthly income and the allowable deductions, and the calculator returns the Administrative Order support amount for 1 through 6+ children.

The calculator uses the 2026 Arkansas flat tax rate of 4.7% for the state income tax deduction and applies standard FICA rates. It is a planning tool — for a court proceeding, use actual pay stubs, tax returns, and any deduction documentation the court requires.

Official sources: — Ark. Code Ann. § 9-10-108: Full text at legislature.arkansas.gov — Arkansas Supreme Court Administrative Order No. 10 (child support): published at arcourts.gov — Arkansas Division of Child Support Services: dfa.arkansas.gov/child-support — Arkansas Legal Services: arlegalservices.org for low-income families needing legal representation

If you have received a child support order and believe it is incorrect, consult an Arkansas family law attorney. The Administrative Order percentages are presumptively correct, and a deviation requires a court proceeding with documented findings.