State income tax · Mississippi
Mississippi income tax rates
Mississippi's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 4%
- Lowest rate
- 0%
- Brackets (single)
- 2
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $10,000 | 4% |
Notes
DOR describes Mississippi as having a graduated rate: it taxes the first $10,000 of taxable income at 0% and the rest at a single rate, which 2025 House Bill 1 (approved by the Governor March 27, 2025) set at 4% for 2026, stepping down each year to 3% in 2030. On a combined (joint) return where both spouses work, DOR says each spouse may compute tax separately and add the results, so each spouse's first $10,000 is at 0%.
Sources
We read each source on the date shown and quote the line we relied on.
- Pub 89-700-25-1, Withholding Income Tax Tables and Employer Instructions (revised 1/13/2026) (external site)
Remaining balance (excess of $10,000) 4.0%
- Individual Income Tax General Information (Tax Rates) (external site)
each spouse can calculate their tax liability separately and add the results.
- 2025 Regular Session House Bill 1 (As Sent to Governor), amending Miss. Code Ann. § 27-7-5 (external site)
4. For calendar year 2027, on such taxable income, the rate shall be three and three-quarters percent (3.75%);
- 2025 House Bill 1 bill history (external site)
Approved by Governor