Tax Rates

Mississippi has a graduated tax rate. There is no tax schedule for Mississippi income taxes.

In 2026, the graduated 2025 tax year income tax rate is:

0% on the first $10,000 of taxable income.

4.4% on the remaining taxable income in excess of $10,000.

Tax Rates for Tax years 2025-2027:

The 4% rate is eliminated for tax year 2024 and forward.

Tax Year 2025 Excess of $10,000 of Taxable Income is taxed @ 4.4% Tax Year 2026 Excess of $10,000 of Taxable Income is taxed @ 4% Tax Year 2027 Excess of $10,000 of Taxable Income is taxed @ 3.75%

If filing a combined return (both spouses work), each spouse can calculate their tax liability separately and add the results.

Example:

In 2025, John is single and has taxable income of $23,000. His 2025 tax liability will be:

$10,000 X 0% = $0

$13,000 X 4.4% = $572

Total Tax Liability = $572

If John marries Mary, who has taxable income of $40,000. Their 2025 tax liability will be:

Taxpayer + Spouse = Total X Tax Rate = Tax Liability

$10,000 + $10,000 = $20,000 X 0% = $0

$13,000 + $30,000 = $43,000 X 4.4% = $1,892

Total Tax Liability = $1,892