Flat 4.4% (2026)Cut from 4.7%Heading to 3.5% by 2030Last reviewed June 2026

Mississippi State Income Tax 2026

Mississippi's flat income tax rate is 4.4% in 2026, reduced from 4.7% on January 1, 2026. The state is on a legislated glide path to 3.5% by 2030. Income up to $10,000 is exempt. Mississippi has one of the most favorable retirement-income treatments in the US: all qualified-plan distributions (401(k), IRA, pension) are fully exempt.

2026 rate cut: 4.7% to 4.4%

Mississippi's flat rate dropped from 4.7% to 4.4% on January 1, 2026. The path: 2024 5.0% → 2025 4.7% → 2026 4.4% → subsequent years continue toward 3.5% by 2030 subject to revenue triggers. The legislative aim is eventual full elimination of the state income tax. Source: Mississippi HB 531 (2022) and subsequent rate-cut legislation.

Mississippi 2026 Quick Facts

Tax type	Flat 4.4% (2026)
Previous rate (2025)	4.7%
2030 target rate	3.5% (legislated path)
0% bracket up to	$10,000
Standard deduction (single)	$2,300
Standard deduction (MFJ)	$4,600
Personal exemption (single)	$6,000
Personal exemption (MFJ)	$12,000
Local income tax	None
Social Security taxed	No
Qualified retirement income	Fully exempt

2026 Mississippi Income Tax Brackets

Rate	Single Filer Income	Married Filing Jointly
0%	$0 - $10,000	$0 - $10,000
4.4%	Above $10,000	Above $10,000

Sources: Mississippi Department of Revenue (dor.ms.gov), Mississippi HB 531 (2022 rate-cut legislation), Tax Foundation. Data verified May 2026.

Mississippi Effective Rate Calculator

Annual Gross Income

Filing Status

Standard deduction: $2,300 applied before tax calculation.

Effective Rate

3.68%

State Tax Due

$2,759

Marginal Bracket

4.4%

State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.

What You Actually Pay: Worked Examples

$50,000 income

State tax due$1,659

Effective rate3.3%

Marginal bracket4.4%

After state tax$48,341

$75,000 income

State tax due$2,759

Effective rate3.7%

Marginal bracket4.4%

After state tax$72,241

$100,000 income

State tax due$3,859

Effective rate3.9%

Marginal bracket4.4%

After state tax$96,141

$250,000 income

State tax due$10,459

Effective rate4.2%

Marginal bracket4.4%

After state tax$239,541

Single filer, standard deduction. Does not include federal tax, Social Security, or Medicare.

Local Income Tax in Mississippi

Mississippi does not have a personal local income tax. No city or county in Mississippi (Jackson, Gulfport, Southaven, Hattiesburg, Biloxi, Tupelo) levies an additional income tax on residents or workers.

The state's flat 4.4% rate plus $10,000 0% bracket is the only income tax. This makes Mississippi one of the simpler tax-filing states.

See the full local income tax guide for all US cities →

Mississippi Filing Requirements

Residents: File Mississippi Form 80-105 if gross income exceeds the filing threshold. Residents are taxed on all income.

Part-year residents: File Form 80-205 for the portion of the year you lived in Mississippi.

Non-residents: File Form 80-205 for Mississippi-source income only.

Filing deadline: April 15. Extensions available with Form 80-106.

Retirement Income Treatment in Mississippi

Social Security benefits	Exempt	Mississippi does not tax Social Security
Traditional pension income	Exempt	Qualified pension fully exempt
Government pension	Exempt	Fully exempt (state, federal, local, military)
Military pension	Exempt	Fully exempt from Mississippi state income tax
401(k) and IRA withdrawals	Exempt	Qualified plans fully exempt; one of the most generous in US
Roth IRA withdrawals	Exempt	Qualified distributions are tax-free

Mississippi is one of the most retirement-tax-friendly states in the US. All qualified retirement income (pension, 401(k), 403(b), IRA, military) is fully exempt, alongside Social Security. Combined with the 2026 rate cut to 4.4%, Mississippi is increasingly attractive for retirees. See the full 50-state retirement income scorecard.

Mississippi Income Tax: FAQs

What is Mississippi's income tax rate for 2026?

Mississippi has a flat income tax rate of 4.4% in 2026, reduced from 4.7% in 2025. The reduction is part of a legislated multi-year glide path: the rate will continue to decline by approximately 0.2% per year until it reaches 3.5% by 2030, subject to revenue triggers. Income up to $10,000 is exempt from state tax (effectively a $10,000 zero-rate bracket).

Does Mississippi tax retirement income?

Mississippi has one of the most favorable retirement-income treatments in the US for taxpayers in qualified retirement plans. Distributions from qualified employer-sponsored retirement plans (pensions, 401(k), 403(b)), IRAs, and other qualified plans are fully exempt from Mississippi income tax. Social Security is also fully exempt. Mississippi taxes only non-qualified retirement income (such as deferred compensation outside qualified plans).

Does Mississippi have a local income tax?

No. Mississippi does not allow cities or counties to levy a personal income tax. The state-level flat rate is the only income tax in Mississippi.

What is Mississippi's standard deduction?

Mississippi's standard deduction for 2026 is $2,300 for single filers and $4,600 for married filing jointly. This is on top of the $10,000 0% bracket. Mississippi also offers personal exemptions of $6,000 for single filers and $12,000 for married filing jointly.

Why is Mississippi reducing its income tax rate?

Mississippi passed legislation in 2022 and 2023 to gradually phase down its income tax rate, with the long-term goal of eliminating the income tax entirely. The 4.7% rate was the prior flat rate; 4.4% is the 2026 rate; the planned schedule continues to 3.5% by 2030. Whether the state will follow through to full elimination depends on revenue performance and future legislative sessions.

Sources: Mississippi Department of Revenue (dor.ms.gov), Mississippi HB 531 (2022 rate-cut legislation), Tax Foundation. Data verified May 2026. Not tax advice. Always confirm current figures with the Mississippi Department of Revenue or a licensed CPA or Enrolled Agent before filing.