Mississippi Income Tax Rates, Tables, and Calculator for 2026
Mississippi has one flat income tax rate of 4% for 2026. Compare MS state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Mississippi ranks among states.
Mississippi has a statutory flat income tax rate of 4% for 2026 on taxable income above $10,000. The first $10,000 of taxable income is taxed at 0%, after applicable deductions and exemptions. On a combined return, each earning spouse calculates tax separately using a $10,000 zero-rate band. The same 4% rate applies to Single, Married Filing Combined or Joint, Married Filing Separate, and Head of Family returns. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Mississippi Form 80-105 returns are generally due April 15, 2027.
Mississippi began using a single flat income tax rate in 2023, when the rate was 5% on taxable income above $10,000. The rate fell to 4.7% for 2024, 4.4% for 2025, and 4% for 2026. House Bill 1, signed March 27, 2025, enacted further reductions beginning in 2027. The law lowers the rate to 3% by 2030, with later reductions depending on revenue and reserve conditions. Use the calculator and comparison tables below to see how income and filing status affect Mississippi state taxes, then follow the step-by-step examples.
Tax Calculator
Mississippi Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Mississippi income tax for 2026. Results open in our All 50 States income tax calculator with Mississippi highlighted. The examples below provide a starting point, showing Mississippi income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 4%, while the effective rate rises as the fixed deduction, personal exemption, and zero-rate band cover a smaller share of income.
How Much Will You Pay in Mississippi?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,268 | 4% | 2.54% | 21 |
| $75,000 | $2,268 | 4% | 3.02% | 17 |
| $100,000 | $3,268 | 4% | 3.27% | 18 |
| $125,000 | $4,268 | 4% | 3.41% | 18 |
| $150,000 | $5,268 | 4% | 3.51% | 18 |
2026 Mississippi State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65, not blind or claimed as a dependent. The $2,300 state standard deduction and $6,000 personal exemption reduce taxable income. The first $10,000 of taxable income is taxed at 0%, and the remaining amount is taxed at 4%. No other deductions, state adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded.
2026 Mississippi State Rank: Mississippi falls in the low to moderate income tax range nationally across these Single-filer examples, with rankings from 17th to 21st. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $3,268 in Mississippi state income tax for 2026. The standard deduction, personal exemption, and zero-rate band keep the effective tax rate at 3.27%, below the 4% marginal rate.
Tax Rates
Mississippi Income Tax Rates
Mississippi has one flat individual income tax rate of 4% for 2026. The first $10,000 of state taxable income is taxed at 0%, and the 4% rate applies to the remaining taxable income regardless of filing status. Income above that threshold does not move into progressively higher tax brackets. The table shows Mississippi's state income tax bracket and rate history from 2015 to 2026, grouping years when the rates and number of brackets remained unchanged.
Mississippi State Income Tax Bracket and Rate History, 2015-2026
| Tax Year | Tax Brackets | Tax Rate |
|---|---|---|
| 2026 | 1 | 4.00% |
| 2025 | 1 | 4.40% |
| 2024 | 1 | 4.70% |
| 2023 | 1 | 5.00% |
| 2022 | 2 | 4.00% - 5.00% |
| 2015-2021 | 3 | 3.00% - 5.00% |
Mississippi phased out its 3% bracket from 2018 through 2022, then eliminated the remaining lower 4% bracket in 2023. House Bill 531, enacted in 2022, also reduced the remaining 5% rate in annual steps to 4% for 2026. House Bill 1, enacted in 2025, continues the reductions to 3.75% for 2027 and 3% by 2030. The law provides a path toward eliminating the individual income tax, but reductions beginning in 2031 depend on statutory revenue and reserve conditions. The timing of any reduction to 0% depends on those conditions being met.
Compare States
Compare Mississippi to Other States
The next table compares Mississippi with its four neighboring states, plus Georgia, Kentucky, and Missouri, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Mississippi. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Mississippi vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Tennessee | 1 | $0 | −$2,268 | 0% | 0.00% |
| Louisiana | 13 | $1,864 | −$404 | 3% | 2.49% |
| Mississippi | 17 | $2,268 | $0 | 4% | 3.02% |
| Arkansas | 18 | $2,287 | +$19 | 3.7% | 3.05% |
| Kentucky | 23 | $2,507 | +$239 | 3.5% | 3.34% |
| Missouri | 25 | $2,534 | +$266 | 4.7% | 3.38% |
| Georgia | 36 | $2,994 | +$726 | 4.99% | 3.99% |
| Alabama | 38 | $3,127 | +$859 | 5% | 4.17% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 60. A negative difference means less state income tax than Mississippi. Differences are calculated before rounding to whole dollars. Tennessee does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs and estimated 2026 amounts.
Key takeaway: At $75,000 of annual income, Mississippi has the third-lowest state income tax among the eight states shown. Its estimated $2,268 tax is about $19 less than Arkansas and $859 less than Alabama, but $404 more than Louisiana. Its neighbor Tennessee does not tax wages.
Examples
Mississippi Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status. The married household files jointly for federal taxes and calculates each spouse's Mississippi tax separately on a combined state return.
To simplify the calculations, both examples assume full-year Mississippi residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Mississippi calculates its own adjusted gross income, which equals household wages in these examples. These examples use the Mississippi standard deduction and personal exemption, with no other deductions, state adjustments, or tax credits. The federal standard deduction does not reduce Mississippi taxable income. See the All 50 States calculator for a full list of assumptions and sources.
Mississippi Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $2,300 | $4,600 |
| Personal Exemption | $6,000 | $12,000 |
| Taxable Income | $66,700 | $133,400 |
| Income Taxed at 0% | $10,000 | $20,000 |
| Income Taxed at 4% | $56,700 | $113,400 |
| State Income Tax | $2,268 | $4,536 |
| Effective Tax Rate | 3.02% | 3.02% |
| Marginal Tax Rate | 4% | 4% |
For the married example, Mississippi calls the two-earner filing method a combined return. Each spouse's tax is calculated separately on the same return, allowing each to use a $10,000 zero-rate band. We divide the joint standard deduction and personal exemption equally between the spouses. The zero-rate band is part of the tax calculation rather than an additional deduction from taxable income. The table retains the calculator's Married Filing Jointly label and shows the combined household totals.
Looking at the table above, we can see that the same 4% marginal tax rate applies to both households. Each spouse has the same wages and allowances as the Single filer, leaving the same taxable income per person. The married household's $4,536 tax equals the combined tax of two single filers who each earn $75,000, so this simplified comparison shows no Mississippi marriage penalty. Both households have a 3.02% effective tax rate. A one-earner household cannot use a second zero-rate band by dividing that spouse's wages between the two columns. Next, we will review the step-by-step calculations for each household.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the Mississippi standard deduction is $2,300 and the personal exemption is $6,000. With wages only and no other adjustments, subtracting both allowances leaves $66,700 of Mississippi taxable income.
- Taxable income: Subtract the standard deduction and personal exemption from household income. $75,000 − $2,300 − $6,000 = $66,700
- Income subject to the 4% rate: Subtract the first $10,000, which is taxed at 0%. $66,700 − $10,000 = $56,700
- Estimated Mississippi income tax: Multiply the income above the zero-rate band by 4%. $56,700 × 0.04 = $2,268
Mississippi effective tax rate: $2,268 divided by $75,000 of household income equals 3.02%, rounded.
Mississippi marginal tax rate: 4%, the rate applied to each additional dollar of Mississippi taxable income above the $10,000 zero-rate band in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly for federal taxes. Each spouse earns $75,000 with a combined household income of $150,000. On their combined Mississippi return, each uses $2,300 of the standard deduction and $6,000 of the personal exemption. This leaves $66,700 of taxable income per spouse and $133,400 for the household. Each spouse then applies a separate $10,000 zero-rate band before calculating tax on the remaining income.
- Each spouse's Mississippi taxable income: Subtract each spouse's share of the standard deduction and personal exemption from that spouse's wages. $75,000 − $2,300 − $6,000 = $66,700
- Each spouse's income subject to the 4% rate: Subtract the first $10,000, which is taxed at 0%. $66,700 − $10,000 = $56,700
- Estimated Mississippi income tax per spouse: Multiply each spouse's income above the zero-rate band by 4%. $56,700 × 0.04 = $2,268
- Combined Mississippi income tax: Add each spouse's calculated tax. $2,268 + $2,268 = $4,536
Mississippi effective tax rate: $4,536 divided by $150,000 of household income equals 3.02%, rounded.
Mississippi marginal tax rate: 4%, unchanged from the Single example. Both spouses already have taxable income above their individual $10,000 zero-rate bands.
Takeaway
Mississippi Income Tax Takeaways
The 4% rate does not apply to the entire paycheck: The state standard deduction and personal exemption first reduce taxable income. The first $10,000 of the remaining taxable income is then taxed at 0%. In our Single example, only $56,700 of the $75,000 income is taxed at 4%, producing $2,268 in state income tax and a 3.02% effective rate.
Two earning spouses can each use the zero-rate band: At $75,000 per spouse, each owes $2,268 on the combined return, for a household total of $4,536 on $150,000 of income. This equals the tax of two single filers with the same individual incomes and produces no Mississippi marriage penalty in this comparison. Both households have a 3.02% effective tax rate. A household with only one earning spouse cannot split that spouse's income to claim two $10,000 bands.
The effective rate rises as income grows: Across our Single-filer examples, the effective rate increases from 2.54% at $50,000 to 3.51% at $150,000, while the marginal rate stays at 4%. The fixed standard deduction, personal exemption, and zero-rate band cover a smaller share of income as earnings rise. Other deductions, additional exemptions, or tax credits can change the result.
Mississippi falls in the low range nationally: At $75,000 of Single income, Mississippi ranks 17th among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. Its estimated $2,268 state tax is about $19 less than Arkansas and $859 less than Alabama, but $404 more than Louisiana. Its neighbor Tennessee does not tax wages.
FAQ
Frequently Asked Questions
Is Mississippi a flat tax state?
Yes. Mississippi has one flat individual income tax rate of 4% for 2026. The first $10,000 of taxable income is taxed at 0%, and income above that amount is taxed at 4%.
When did Mississippi switch to a flat income tax?
Mississippi began using a single flat individual income tax rate in 2023. The former lower brackets were eliminated, leaving a 5% rate on taxable income above $10,000. That rate fell to 4.7% in 2024, 4.4% in 2025, and 4% in 2026.
What is the Mississippi income tax rate for 2026?
The Mississippi individual income tax rate is 4% for the 2026 tax year, down from 4.4% for 2025. It applies to taxable income above $10,000 after applicable deductions and exemptions.
Will Mississippi's income tax rate decrease in 2027?
Yes. House Bill 1 sets Mississippi's individual income tax rate at 3.75% for 2027, down from 4% for 2026. The enacted schedule applies to taxable income above $10,000:
- 2026: 4%.
- 2027: 3.75%.
- 2028: 3.5%.
- 2029: 3.25%.
- 2030: 3%.
Beginning in 2031, further reductions depend on state revenue and reserve conditions. The law provides a path toward eliminating the individual income tax, but it does not guarantee a particular year when the rate will reach zero.
How much is Mississippi income tax on $75,000?
A Single filer earning $75,000 pays an estimated $2,268 in Mississippi income tax for 2026, an effective rate of 3.02%. Subtracting the $2,300 standard deduction and $6,000 personal exemption leaves $66,700 of taxable income. The first $10,000 is taxed at 0%, and the remaining $56,700 is taxed at 4%. This assumes full-year residency, wages only, no dependents, under age 65, not blind or claimed as a dependent, and no other deductions, adjustments, or credits.
How much is Mississippi income tax on $150,000?
A married couple earning $150,000, split equally between spouses, pays an estimated $4,536 in Mississippi income tax for 2026, an effective rate of 3.02%. The couple files jointly for federal taxes and uses separate spouse calculations on a combined Mississippi return. Each spouse earns $75,000, subtracts $2,300 of the standard deduction and $6,000 of the personal exemption, then applies a separate $10,000 zero-rate band. Each owes $2,268, and the two tax amounts are added together.
This assumes full-year residency, wages only, no dependents, both spouses under age 65, neither blind nor claimed as a dependent, and no other deductions, adjustments, or credits. The $4,536 result does not apply to a household where one spouse earns all $150,000.
What is the Mississippi marginal tax rate?
The Mississippi statutory marginal income tax rate is 4% for 2026 once an individual's taxable income exceeds $10,000. Each additional dollar above that threshold is taxed at 4% before credits. Income within the first $10,000 of taxable income is taxed at 0%. On a combined return, each earning spouse calculates tax on their own income.
What is the Mississippi effective tax rate?
The Mississippi effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 3.02% effective rate for Single at $75,000 and Married Filing Jointly at $150,000, with each spouse earning $75,000. Both are below the 4% marginal rate because of the standard deduction, personal exemption, and zero-rate band. These are example results, not effective rates that apply to every Mississippi household.
Does Mississippi have a standard deduction?
Yes. Mississippi's standard deduction for 2026 is $2,300 for Single and Married Filing Separately, $4,600 for a married joint or combined return, and $3,400 for Head of Family. These state amounts are separate from the federal standard deduction and remain unchanged from 2025. Mississippi also allows eligible itemized deductions. If married taxpayers file separate returns and one spouse itemizes, the other must also itemize.
Does Mississippi have a personal exemption?
Yes. Mississippi allows a $6,000 personal exemption for Single and Married Filing Separately and $12,000 for a married joint or combined return for 2026. Head of Family has an $8,000 exemption, plus the separate exemption for at least one required dependent. An additional $1,500 exemption is available for a taxpayer or spouse age 65 or older, and another $1,500 for blindness. These exemptions reduce taxable income rather than subtracting the amounts directly from tax owed.
Does Mississippi have a dependent exemption?
Yes. Mississippi allows a $1,500 exemption for each qualifying dependent for 2026. A dependent must qualify under the federal dependent rules. A qualifying child is generally under age 19, or under age 24 if a full-time student, and must meet relationship, residency, support, and other federal requirements. The age limit does not apply to a child who is permanently and totally disabled. Certain qualifying relatives may also be dependents. The exemption reduces taxable income, not tax owed directly.
Does Mississippi have a Child Tax Credit?
No. Mississippi does not have a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return. Mississippi separately offers a dependent exemption and a Dependent Care Credit, which have different eligibility rules.
What is Mississippi's Dependent Care Credit?
Mississippi's Dependent Care Credit equals 25% of the federal credit claimed for qualifying child and dependent care expenses. To qualify, federal adjusted gross income must be $50,000 or less, and the taxpayer must claim the federal credit on the same year's federal return. For example, a $1,000 federal credit could produce a $250 Mississippi credit. The state credit is nonrefundable, so it cannot exceed Mississippi income tax owed.
Does Mississippi have an Earned Income Tax Credit?
No. Mississippi does not have a state Earned Income Tax Credit for 2026. Eligible Mississippi residents may still claim the federal Earned Income Tax Credit on their federal return.
Does Mississippi have a marriage penalty?
Our simplified 2026 comparison shows no Mississippi marriage penalty when each spouse earns $75,000 and the couple uses a combined state return. The $4,536 household tax equals the combined tax of two single filers who each owe $2,268. Each spouse uses a separate $10,000 zero-rate band, along with an equal share of the married deduction and exemption. Other deductions, credits, or filing circumstances can change the result.
How does Mississippi tax a married couple when only one spouse works?
A Mississippi married couple with only one earning spouse generally uses a joint return with the income reported in one column. For 2026, the couple can use the $4,600 standard deduction and $12,000 personal exemption, but only one $10,000 zero-rate band applies to that income. One spouse's income cannot be divided between spouses to claim a second zero-rate band. When both spouses have income, a combined return allows each spouse to calculate tax separately on the same form.
References:
- General Information: Tax Rates, Exemptions, and Deductions. Mississippi Department of Revenue. Lists the 4% rate for tax year 2026, the $10,000 zero-rate band, current deduction and exemption amounts, and separate tax calculations for spouses on a combined return. Retrieved October 16, 2026.
- House Bill 531, As Sent to Governor. Mississippi Legislature, 2022 Regular Session. Section 2 records the earlier graduated rates and zero-rate band phase-in, eliminates the remaining lower individual bracket beginning in 2023, and reduces the top rate to 4% by 2026. Retrieved October 16, 2026.
- House Bill 1, As Sent to Governor. Mississippi Legislature, 2025 Regular Session. Section 1 amends Mississippi Code 27-7-5, retaining the 4% rate for 2026 and establishing reductions through 2030. Section 2 provides the conditions for later reductions. Retrieved October 16, 2026.
- Governor Reeves Signs Legislation Eliminating Mississippi's Individual Income Tax. Office of Governor Tate Reeves, March 27, 2025. Confirms enactment of House Bill 1 and the reduction to 3% by 2030. Later reductions remain subject to the law's conditions. Retrieved October 16, 2026.
- 2025 Legislation: Income Tax. Mississippi Department of Revenue. Summarizes House Bill 1's annual rate schedule and revenue and reserve conditions beginning in 2031. Retrieved October 16, 2026.
- 2026 Legislation: Income Tax. Mississippi Department of Revenue. Summarizes enacted 2026 income tax changes, reviewed alongside current credit guidance and the legislative histories when checking the state credit FAQs. Retrieved October 16, 2026.
- 2025 Form 80-100, Individual Income Tax Instructions (PDF). Mississippi Department of Revenue, revised December 2025. Printed pages 4-7 explain filing deadlines, deductions, exemptions, and joint versus combined returns. Page 19 explains the Dependent Care Credit, and page 27 shows the separate taxpayer and spouse tax columns. Current DOR guidance confirms the allowances, while the 2026 rate replaces the booklet's 2025 rate. Retrieved October 16, 2026.
- Individual Income Tax Frequently Asked Questions. Mississippi Department of Revenue. Confirms the individual Dependent Care Credit is 25% of the federal credit claimed, requires federal adjusted gross income of $50,000 or less, and is limited to state income tax liability. Retrieved October 16, 2026.
- House Bill 202: Bill History and Senate Bill 2860: Bill History. Mississippi Legislature, 2026 Regular Session. Proposed a state Child Tax Credit and Earned Income Tax Credit, respectively. Both died in committee on February 25, 2026, and did not create credits for tax year 2026. Retrieved October 16, 2026.
- Child Tax Credit and Earned Income Tax Credit (EITC). Internal Revenue Service. Explains the separate federal credits available to eligible taxpayers, including residents of states without corresponding state credits. Retrieved October 16, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 filing deadline for calendar-year individual returns and the weekend and legal-holiday exceptions used to determine the filing date. Retrieved October 16, 2026.
- Dependents. Internal Revenue Service. Supports the federal qualifying-child age, residency, and other eligibility requirements referenced by Mississippi's dependent exemption rules. Retrieved October 16, 2026.