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 middle income earners, those making between $22,900 and $82,000. The middle income tax table is set up for 2021 so those Arkansans pay .75% on income up to $4,699, 2.5% on income between $4,700 and $9,199, 3.5% on income between $9,200 and $13,899, $4.5 on income between $13,900 and $22,899, 5% on income between $22,900 and $38,499 and 5.9% on income between $38,500 and $82,000.