Arkansas uses three separate tax tables, one for low-income earners, one for middle-income earners and one for high-income earners. This is the table for high income earners, those making more than $82,000. The high income tax table is set up for 2021 so those Arkansans pay 2% on income up to $4,200, 4% on income between $4,201 and $8,300 and 5.9% on income over $8,301.