Mississippi Income Tax Rates & Brackets — 2026

Every filing status, as published by Mississippi Department of Revenue. Rates apply to Mississippi taxable income — that is income after the deductions and exemptions shown on each card.

Mississippi's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $8,300 of deductions and exemptions, leaving $91,700 taxable — which is why the effective rate (3.27%) is lower than the statutory 4%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

• Mississippi vs Louisiana →
• Mississippi vs Arkansas →
• Mississippi vs Tennessee →
• Mississippi vs Alabama →

Mississippi's income tax changed between 2025 and 2026. A single filer on $100,000 owes $327 less than in 2025.

The 2025 rules are kept in full on the Mississippi 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · H.B. 531 (2022) schedule, continued by H.B. 1 (2025)

  Mississippi's rate on taxable income above $10,000 fell from 4.4% to 4.0% for 2026, the next step in the statutory phase-down.

  Mississippi Department of Revenue

How Mississippi treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Exempt retirement income. Applies to qualified plans where the retirement age and/or service requirements are met.

Not modelled: Early distributions, and deferred compensation received before retirement age or service requirements are met, are taxable and are not modelled here.

Source: Mississippi Department of Revenue — Individual Income Tax Frequently Asked Questions (retrieved 2026-09-04). Compare every state.

How Mississippi taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Mississippi domestic entity exemption — Gain on the sale of authorised shares in financial institutions domiciled in Mississippi, and on shares in certain domestic corporations and partnership interests held longer than one year, is exempt.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Source: Mississippi Department of Revenue — Individual Income Tax FAQs (retrieved 2026-09-19). Compare every state.

No Mississippi county or municipality levies an individual income or earnings tax.

• ·Mississippi levies a flat 4% tax, but only on taxable income above $10,000. The first $10,000 of taxable income is exempt, so we model it as a 0% first bracket from $0 to $10,000.
• ·The $10,000 exempt amount is on top of the standard deduction and the personal exemption, so a single filer pays no Mississippi tax until roughly $18,300 of income.
• ·The rate is stepping down. It was 4.7% in 2024, 4.4% in 2025 and 4% in 2026.
• ·H.B. 1 (2025), the Build Up Mississippi Act, sets 3.75% for 2027, 3.5% for 2028, 3.25% for 2029 and 3% for 2030 and after, with further conditional reductions from 2031 tied to the Working Cash-Stabilization Reserve Fund and revenue growth, aiming at eventual elimination of the individual income tax.
• ·Mississippi's standard deduction ($2,300 single, $4,600 married filing jointly, $2,300 married filing separately, $3,400 head of family) and personal exemption ($6,000 / $12,000 / $6,000 / $8,000) are fixed statutory amounts and are not indexed for inflation.
• ·No Mississippi locality levies an income tax.

Mississippi generally follows the federal rules for computing capital gains and losses but, in the Department of Revenue's words, "does not have different tax rates for capital gains. All income is taxed at the same rate."