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Mississippi State Income Tax Calculator

Calculate your 2026 Mississippi state income tax. See your bracket breakdown, effective rate, and how Mississippi compares to neighboring states.

4% above the $10,000 zero-rate band
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Mississippi · 2026
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The annual amount is gross income minus entered pre-tax deductions and modeled federal and state income tax. Monthly and weekly amounts divide it by 12 and 52. These allocations exclude Social Security and Medicare (FICA), local taxes, other payroll taxes, and unmodeled paycheck deductions. They do not estimate paycheck take-home or actual withholding.

Effective State Income Tax Rate vs Neighboring States

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About Mississippi state taxes (Tax year 2026)

For tax year 2026, Mississippi taxes each person’s first $10,000 of taxable income at 0% and the excess at 4%. The 4.4% rate shown for returns filed during 2026 belongs to tax year 2025. The 2026 standard deduction is $2,300 for single, $4,600 for joint or combined, and $3,400 for eligible Head of Family filers. Basic personal exemptions are $6,000, $12,000 and $8,000 respectively, plus $1,500 per qualifying dependent. Mississippi income tax must be excluded from entered itemized deductions.

Since July 1, 2025, Mississippi's state sales tax is 5% on groceries eligible for SNAP purchase when paid for without SNAP benefits. SNAP-paid purchases remain exempt. Prepared restaurant meals and other nonqualifying retail sales generally remain subject to the 7% state rate. Applicable local taxes are separate. Prescription drugs remain exempt.

Mississippi's general state sales tax is 7%, while qualifying groceries have a reduced 5% state rate effective July 1, 2025. Applicable local taxes and prepared-food rules can change the total at checkout.

Filing in Mississippi: returns for tax year 2026 are administered by the Mississippi Department of Revenue and are generally filed in 2027 by the federal April deadline unless Mississippi declares a state-specific extension. Tax type on this return: Flat. Top marginal rate: 4%. State sales-tax rate: 7%. For the most current contact info, see the Federation of Tax Administrators directory.

Mississippi — What is Mississippi's income tax rate? For tax year 2026, Mississippi taxes each person’s first $10,000 of taxable income at 0% and the excess at 4%. The 4.4% rate shown for returns filed during 2026 belongs to tax year 2025.

Mississippi — Does Mississippi tax groceries? Yes. Since July 1, 2025, SNAP-eligible groceries bought without SNAP benefits are subject to a 5% state sales tax. Purchases paid with SNAP benefits remain exempt. Prepared restaurant meals and other nonqualifying retail purchases generally remain subject to the 7% state rate; applicable local taxes are separate.

Mississippi — Is Mississippi eliminating its income tax? Mississippi is gradually reducing its income tax rate. The current 4% rate is part of a phase-down plan, with the goal of eventually eliminating the state income tax entirely.

Reviewed methodology

How this page is reviewed

High YMYL · Last verified 2026-11-06

See methodology, assumptions & sources
Risk tierHigh YMYL
AuthorCalculover Editorial Team Tax education
Editorial ownerCalculover Tax & Payroll Desk State-tax methodology owner
ReviewerCalculover Editorial Review Government-source and limitation review
Last reviewed2026-11-06
Last verified2026-11-06
Data effective date2026-01-01
JurisdictionMississippi

Methodology

These pages estimate annual state income tax for the selected 2026 jurisdiction and filing status. The route's coverage panel identifies the supported income basis, deductions, credits and exclusions.

Assumptions

  • Enter the income basis and eligible pre-tax deductions requested by the calculator; gross wages, federal AGI and state AGI are not interchangeable.
  • Some methods require confirmed state facts or explicit projection assumptions. An unavailable component is not zero tax.

Limitations

  • The estimate excludes unmodeled income, adjustments, local taxes and special filing situations. Utah's indexed-credit assumptions remain provisional while final 2026 instructions are pending.
  • Annual liability differs from withholding and paycheck take-home. Confirm the current official forms and source versions for a complete return.

Sources

Professional guidance: This page is for state-tax education only and is not tax, legal, financial, or investment advice. State tax decisions and multi-state filing should be reviewed with a CPA or enrolled agent licensed in the relevant states.

Mississippi Income Tax FAQs

What is the Mississippi income tax rate?

For tax year 2026, Mississippi taxes each person’s first $10,000 of taxable income at 0% and the excess at 4%. The 4.4% rate shown for returns filed during 2026 belongs to tax year 2025.

How is Mississippi income tax calculated?

For a single filer with $100,000 of adjusted income, the $2,300 standard deduction and $6,000 personal exemption leave $91,700 taxable. The first $10,000 is taxed at 0%; 4% of the remaining $81,700 is $3,268 before credits.

Does Mississippi have a standard deduction?

The 2026 standard deduction is $2,300 for single, $4,600 for joint or combined, and $3,400 for eligible Head of Family filers. Basic personal exemptions are $6,000, $12,000 and $8,000 respectively, plus $1,500 per qualifying dependent. Mississippi income tax must be excluded from entered itemized deductions.

How are Mississippi spouses taxed?

A sole earner cannot divide income between spouses. Combined returns keep each spouse’s actual adjusted income separate and apply the $10,000 zero-rate band to each person’s own taxable income. Allowed deductions and exemptions may be allocated between spouses. With $100,000 of household adjusted income and the standard deduction, this estimate is $2,936 for one earner or $2,536 for two spouses each earning $50,000, before credits.

Who qualifies as Mississippi Head of Family?

Confirm you are single and maintain the principal home for yourself and at least one qualifying dependent living there. Married but separated filers qualify only if the spouses live apart all year and the dependent lives in the home all year.