Mississippi income tax rate 2026
OfficialMississippi rates, brackets and the tax on common salaries.
- Rate
- 4%
- Tax on $75,000
- $2,268
- 3% effective
- Tax on $100,000
- $3,268
- 3.3% effective
- Rank among taxing states
- #35 of 42
- by tax taken on $75,000, 1 takes the most
What is the Mississippi income tax rate in 2026?
Mississippi taxes wages at a flat 4% on taxable income above $10,000 in 2026. On a $75,000 salary, Mississippi income tax is $2,268, an effective rate of 3.02%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Mississippi income tax brackets for 2026
Mississippi taxes taxable income above $10,000 at one rate of 4%; the first $10,000 is taxed at 0%. Mississippi tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $10,000 | 4% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $10,000 | 4% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 0% |
| $10,000 | 4% |
How much Mississippi income tax do you pay on $100,000?
On $100,000 of wages, Mississippi income tax is $3,268 in 2026, an effective rate of 3.27%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Mississippi standard deduction in 2026?
The Mississippi standard deduction is $2,300 for single filers and $4,600 for married couples filing jointly in 2026. Each filer also gets a personal exemption of $6,000.
- Standard deduction, single
- $2,300
- Married filing jointly
- $4,600
- Personal exemption
- $6,000
How did Mississippi income tax change in 2026, and what changes in 2027?
Mississippi cut its rate to 4% in 2026, from 4.4% in 2025. For 2027, it is 3.75% (announced).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 4.4% | 4.4% | $2,300 | official |
| 2026 | flat | 4% | 4% | $2,300 | official |
| 2027 | flat | 3.75% | 3.75% | $2,300 | announced |
How does Mississippi income tax compare with other states?
On $75,000, Mississippi income tax ranks #35 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Mississippi income tax withheld from a paycheck?
Employers withhold Mississippi income tax from each paycheck, using the Form 89-350 each employee fills in. On a $75,000 salary paid every two weeks, that is $87.23 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Pub. 89-700 annual formula: wages minus the Form 89-350 exemption and the standard deduction, the first $10,000 untaxed and the rest at the year's rate, so paychecks match the annual tax.
Questions people ask
How much Mississippi tax is withheld from a bonus?
Added to regular wages (aggregate method); if that over-withholds, the employee's highest expected rate (4%) may be used.
Does Mississippi tax overtime and tips?
Yes. Mississippi taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Mississippi has not adopted that.
Do 401(k) contributions lower Mississippi income tax?
Yes. Traditional 401(k) contributions lower Mississippi taxable wages, as they do for federal income tax.