Key Tax Facts: Mississippi
- Flat 4.4% rate for tax year 2025 on income above $10,000, phasing down further
- Retirement income from qualified plans is fully exempt
- Social Security benefits are exempt
- No tax on qualified distributions from retirement accounts
Estimate Your 2026 Federal and Mississippi State Income Tax
Mississippi State Income Tax Overview
Mississippi taxes income at a flat 4.4% for tax year 2025, applied only to taxable income above $10,000, so the first $10,000 is effectively untaxed. The rate came down from 4.7% under H.B. 531, which continues to phase the rate lower in future years toward eventual elimination, subject to revenue conditions. The standard deduction is $2,300 for single filers and $4,600 for married couples, and Mississippi offers a $6,000 personal exemption for single filers and $12,000 for joint filers. Mississippi does not tax qualified retirement income, including Social Security, pensions, IRA, and 401(k) distributions once you reach retirement age, making it one of the more retiree-friendly states.
What Is Different About Mississippi's Income Tax
Deductions and exemptions
Mississippi's standard deduction is $2,300 for single filers and $4,600 for joint filers, with personal exemptions of $6,000 single and $12,000 joint plus $1,500 per dependent. The first $10,000 of taxable income is exempt entirely, and the 4.4% rate for 2025 applies above that, falling to 4.0% for 2026 and scheduled to phase out completely by 2037 under 2025 legislation.
Credits worth knowing
Credits are few: a credit for taxes paid to other states, a child adoption credit, and credits for contributions to certain charitable organizations and pregnancy resource centers. There is no state earned income credit.
Retirement, capital gains, and other income
Mississippi exempts all qualified retirement income, including Social Security, pensions, 401(k) and IRA distributions, and military retirement pay, provided the plan is a qualified retirement plan. Early withdrawals before retirement age are taxable. Capital gains are taxed at the flat rate.
Rules summarized from the Mississippi Department of Revenue guidance for tax year 2026. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
Mississippi Income Tax Rate (2026) projected
Mississippi uses a flat income tax rate -- the same percentage applies to all taxable income regardless of how much you earn.
What a Mississippi Resident Actually Pays: A Worked Example
| Taxable Income | $65,000.00 |
| Mississippi Flat Rate | 4.4% |
| Estimated State Tax | $2860.00 |
| Effective Rate | 4.4% |
Where Mississippi Stands Among the 50 States
Mississippi's top rate of 4.4% ranks #30 of the 41 states that tax wages. The median top rate across those 41 states is 5.2%, so Mississippi is below the middle of the pack. It is one of 14 states with a single flat rate, so every taxable dollar is taxed at 4.4% and the effective rate never climbs with income the way it does in the 27 graduated-rate states.
On sales tax the picture is similar: Mississippi's combined state and average local rate of 7.07% ranks #22 of 50, against a national median of 7.00%.
Mississippi State Tax at Five Income Levels (2026, single filer)
| Taxable income | Mississippi tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,760 | 4.40% | 4.4% |
| $65,000 | $2,860 | 4.40% | 4.4% |
| $100,000 | $4,400 | 4.40% | 4.4% |
| $150,000 | $6,600 | 4.40% | 4.4% |
| $250,000 | $11,000 | 4.40% | 4.4% |
Brackets applied directly to the taxable-income figure shown, before Mississippi-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Mississippi vs. Its Neighbors on $75,000 of Taxable Income
A Mississippi resident with $75,000 of taxable income pays about $3,300 in state income tax. Of Mississippi's 4 neighboring states, 3 would tax that income less and 1 would tax it more.
Frequently Asked Questions -- Mississippi Income Tax
Does Mississippi have a state income tax?
Yes. Mississippi imposes a state income tax with a flat rate of 4.4%. This is separate from your federal income tax obligation.
What is the Mississippi income tax rate for 2026?
Mississippi uses a flat income tax rate of 4.4% on all taxable income, regardless of income level or filing status.
Do I have to file a Mississippi state tax return?
Most full-year Mississippi residents with income above the state filing threshold must file a state return. Check the Mississippi Department of Revenue for current thresholds and requirements.
How accurate is this estimate?
The federal figure uses the official IRS 2026 brackets and standard deduction. The Mississippi figure applies the 2026 single-filer rate schedule to the same taxable income; it does not model Mississippi-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Mississippi Department of Revenue or a tax professional before filing.
How does Mississippi compare with nearby states?
On $75,000 of taxable income, Mississippi collects about $3,300. Tennessee collects $0, Louisiana collects $2,250, Arkansas collects $2,528, Alabama collects $3,710. See the comparison table above.
Where does Mississippi rank on state income tax?
Mississippi's top rate of 4.4% ranks #30 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 7.07% ranks #22 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2026 federal income tax using the official IRS 2026 brackets, then applies the Mississippi rate schedule to the same taxable income and shows both figures plus the combined total.
Where can I find official Mississippi tax forms?
Official forms, instructions, and filing guidance are available at the Mississippi Department of Revenue.
What is the sales tax rate in Mississippi?
Mississippi's combined state and average local sales tax rate is 7.07%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Mississippi 2026 state taxes due?
2026 taxes are generally filed in 2027. The Mississippi filing deadline is April 15, 2027, the same as the federal deadline.
Understanding Your Mississippi Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Mississippi state tax owed to the Mississippi Department of Revenue. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Mississippi Bill
Pre-tax retirement contributions reduce your federal and Mississippi taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Mississippi-specific credits and deductions that don't exist at the federal level are listed at the Mississippi Department of Revenue -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Mississippi's combined state-plus-average-local sales tax rate is 7.07%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Mississippi Department of Revenue or a qualified tax professional for guidance specific to your situation.