Filing and paying Mississippi income tax
- Return
- Form 80-105 for residents, due April 15.
- Married couples
- Choose a joint, combined, or separate filing, whichever produces the least tax.
- Withholding
- Employers use Publication 89-700 with Form 89-350, the Mississippi withholding exemption certificate.
To see how Mississippi sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Mississippi Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Mississippi |
|---|---|---|---|
| Mississippi (here) | $3,268 | $16,438 | — |
| Louisiana | $2,614 | $15,784 | -$654 |
| Arkansas | $3,492 | $16,662 | +$224 |
| Tennessee | $0 | $13,170 | -$3,268 |
| Alabama | $4,102 | $17,272 | +$834 |
A negative "vs." figure means that state collects less total income tax than Mississippi. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Mississippi state income tax rate for 2026?
Mississippi has a flat 4% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income above the first $10,000, which is taxed at 0% (after the standard deduction and personal exemption). Federal rates (10%–37%) layer on top.
How much income tax will I pay in Mississippi on a $100,000 salary?
For a single filer earning $100,000 in Mississippi in 2026, expect approximately $13,170 in federal income tax and $3,268 in Mississippi state income tax — for a total income tax of about $16,438, an effective rate of 16.4%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Mississippi income tax rate for 2026?
4% on taxable income above $10,000; the first $10,000 is taxed at 0%.
Is Mississippi eliminating its income tax?
It is cutting it to 3% by 2030 under House Bill 1 (2025). Further cuts from 2031 depend on reserves and revenue, and the tax is repealed only if the rate reaches zero.
Does Mississippi tax retirement income?
No. Social Security and pension, 401(k), and IRA income from qualified retirement systems are exempt, as long as the distribution isn't taken early.
Should married couples file combined in Mississippi?
If both spouses have income, usually yes: a combined return gives each spouse the first $10,000 at 0%.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.