Mississippi Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Mississippi page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 4.4% | 4% |
Effective 2025-01-01: Mississippi's rate on taxable income above $10,000 fell from 4.7% to 4.4% for 2025. (H.B. 531 (2022))
Effective 2025-07-01: H.B. 1 (2025), the Build Up Mississippi Act, set a further phase-down to 3.75% in 2027, 3.5% in 2028, 3.25% in 2029 and 3% in 2030, with conditional reductions thereafter toward elimination. (H.B. 1 (2025 Regular Session))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Mississippi published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $2,300 · Personal exemption $6,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 0% |
| $10,000 and above | 4.4% |
Married filing jointly
Standard deduction $4,600 · Personal exemption $12,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 0% |
| $10,000 and above | 4.4% |
Married filing separately
Standard deduction $2,300 · Personal exemption $6,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 0% |
| $10,000 and above | 4.4% |
Head of household
Standard deduction $3,400 · Personal exemption $8,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 0% |
| $10,000 and above | 4.4% |
What 2025 cost at each income
Mississippi tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,395 | $1,268 | −$127 |
| $75,000 | $2,495 | $2,268 | −$227 |
| $100,000 | $3,595 | $3,268 | −$327 |
| $150,000 | $5,795 | $5,268 | −$527 |
| $250,000 | $10,195 | $9,268 | −$927 |
| $500,000 | $21,195 | $19,268 | −$1,927 |
| $1,000,000 | $43,195 | $39,268 | −$3,927 |
Mississippi against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Mississippi, 2025
Sources
- 1.Mississippi Department of RevenueState revenue department2025 Resident, Non-Resident and Part-Year Resident Income Tax Instructions (Form 80-100-25-1-1-000)Retrieved · "0% on the first $10,000 of taxable income and 4.4% on taxable income in excess of $10,000.00." Filing status table: exemption/standard deduction of $12,000/$4,600 (MFJ), $6,000/$2,300 (MFS), $8,000/$3,400 (Head of Family), $6,000/$2,300 (Single); $1,500 per dependent.
- 2.Mississippi Department of RevenueState revenue departmentTax Rates, Exemptions, & DeductionsRetrieved · 0% on the first $10,000 of taxable income; excess of $10,000 taxed at 4.4% (2025), 4% (2026), 3.75% (2027). Standard deduction and exemption tables by filing status.
- 3.Mississippi LegislatureState statuteHouse Bill 1 (2025 Regular Session) - Build Up Mississippi ActRetrieved · Rate schedule as summarised in the Mississippi DOR 2025 instruction booklet: 3.75% (2027), 3.5% (2028), 3.25% (2029), 3% (2030 and after), with conditional further reductions from 2031.
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The additional $1,500 exemptions for age 65 or over and for blindness are not modelled.
- The exclusion under Miss. Code Ann. s. 27-7-9(f)(10) for gains on the sale of certain interests in Mississippi-domiciled businesses is not modelled.