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 low income earners, those making up to $22,899. The low income tax table is set up for 2021 so those Arkansans paid no income tax on the first $4,699 earned, 2% on income between $4,700 and $9,199, 3% on income between $9,200 and $13,899 and 3.4% on income between $13,900 and $22,899.