The purpose of this study was to describe the mathematical reasoning abilities of students of SMP Negeri 1 Kalimanah in solving HOTS questions based on learning achievement. The subjects in this study were students of grade VIII.I who were selected using purposive sampling technique. Students were grouped based on learning achievement which was divided into three categories, namely high, moderate, and low learning achievement. The data in this study were collected using mid-test scores of even semester, ability tests, interviews, and documentation. The data collected in this study were then analyzed using a qualitative descriptive method which included data reduction, data presentation, and conclusions. Furthermore, technical triangulation was also used in this study to validate the results. The results of the study showed that (1) students with high achievement categories acquired indicators of presenting mathematical statements with pictures, manipulating mathematics, drawing conclusions and finding the right patterns to make generalizations; (2) students with the moderate achievement category mastered the indicators of presenting mathematical statements with pictures, manipulating mathematics, and drawing conclusions; and (3) students with low achievement categories mastered the indicators of presenting mathematical statements with pictures and manipulating mathematics