Starting residency · AR
Starting residency in Arkansas
Arkansas does not issue a separate training license for residents; check your program's onboarding instructions. Arkansas has a graduated income tax (top rate 3.7% for 2026).
Training license
- Status
- No separate training license
Arkansas issues no resident training license. The Medical Practices Act exempts services by interns, residents and fellows in approved training programs (A.C.A. 17-95-203). The exemption covers work within the program; moonlighting needs a full license. The board's Graduate Registered Physician license is for graduates who did not match and ends when the holder enters residency.
Full license: After 1 year of US internship or residency for US graduates (MD or DO). IMGs: 3 years of accredited US training, or 1 year plus current enrollment in an accredited Arkansas program. A full license matters if you plan to moonlight.
Source: Arkansas State Medical Board
State income tax
Graduated income tax: top rate 3.7%; for net income up to $94,700 it applies above $26,400 (thresholds are adjusted annually for inflation) for 2026.
Source: arkleg.state.ar.us
Match Day to your first loan payment
Assumes you enroll in RAP or IBR when the grace period ends, recertify once a year, and file each tax return by April. Your servicer's dates govern.
Mid-March
Match Day
You learn where you'll train. Your program sends its residency (GME) agreement and onboarding steps.
March–April
Arkansas training license
Arkansas does not issue a separate training license; follow your program's onboarding steps instead.
April–June
Credentialing and onboarding
Hospital credentialing, health screening, payroll and benefits forms, and a DEA registration if your program requires one.
Late June–July 1
Move and start
Intern orientation usually starts in the last week of June. When the first paycheck arrives depends on the hospital's payroll schedule, so budget for a few weeks of moving costs without one.
About 6 months after graduation
Federal loan grace period ends
Payments start 6 months after you leave school. Choose a plan before then, or request residency forbearance, during which interest accrues and months don't count toward PSLF.
First year of payments
Payments use last year's income
RAP and IBR use the adjusted gross income on your most recent tax return, which for most new residents is a student year. Payments rise after you recertify with a resident's income.
One board licenses MDs and DOs. Act 2 of the 2026 First Extraordinary Session (approved May 6, 2026) cut the top rate from 3.9% to 3.7% for tax years beginning on or after January 1, 2026; the Tax Foundation's February 2026 table predates it.
Related
- Compare RAP, IBR and Tiered Standard on a resident's income
- Arkansas physician non-compete law, for when you sign your first attending contract
- All states
General information, checked on the date above. Board requirements and fees change; confirm with the Arkansas State Medical Boardand your program before you apply.