What is Mississippi Income Tax? Rates & Tax Brackets

Updated for tax year 2025.

If you live or work in Mississippi, you’ll likely need to file a Mississippi state income tax return along with your federal return. Mississippi uses a graduated income tax structure with a tax-free amount on the first portion of taxable income and a single rate on income above that threshold.

This guide explains Mississippi’s 2025 income tax rates and brackets, standard deduction, available exemptions and credits, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Mississippi’s tax rules to help you accurately prepare your Mississippi return alongside your federal return.

What is the Mississippi state income tax?

Mississippi state income tax is a tax on income earned by individuals. It is collected by the Mississippi Department of Revenue and helps fund state services.

Mississippi uses a graduated income tax structure. For tax year 2025, the first $10,000 of taxable income is taxed at 0%, and taxable income over $10,000 is taxed at 4.4%. If you are married filing jointly, the first $10,000 of each spouse’s taxable income is exempt before the 4.4% rate applies to remaining income.

Mississippi income tax rates and tax brackets

To estimate your Mississippi tax bill or refund, it helps to understand the state’s income tax brackets. Here is a look at the income tax brackets for Mississippi for tax year 2025:

Tax RateIncome0%$0 to $10,0004.4%Over $10,000

If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See Mississippi tax rates on the Department of Revenue website for official rate information and examples.

Mississippi standard deduction

Mississippi allows you to choose between claiming the standard deduction for your filing status or itemizing individual non-business deductions on Schedule A, whichever provides the greater tax benefit. Mississippi generally allows the same itemized deductions used for federal income tax purposes, except Mississippi income taxes are not deductible on your Mississippi itemized deduction schedule.

For tax year 2025, Mississippi standard deduction amounts by filing status are:

Filing StatusStandard DeductionSingle$2,300Head of Family$3,400Married Filing Separately$2,300Married Filing Jointly or Surviving Spouse$4,600

See the Mississippi Department of Revenue for rules on dividing deductions between spouses and proration for nonresidents and part-year residents.

Mississippi exemptions

Mississippi allows personal exemption amounts that reduce your Mississippi taxable income. For tax year 2025, exemption amounts by filing status include $6,000 for single filers and married filing separately, $8,000 for head of family filers (with at least one qualifying dependent), and $12,000 for married filing jointly or surviving spouse returns.

You may also claim a $1,500 exemption for each dependent other than yourself or your spouse, plus additional $1,500 exemptions for taxpayers or spouses who are age 65 or older or blind. Learn more about Mississippi exemptions and deductions on the Department of Revenue website.

Mississippi tax changes for 2025

For tax year 2025, Mississippi taxes taxable income over $10,000 at 4.4%, with the first $10,000 taxed at 0%. Under Mississippi’s ongoing income tax reduction schedule, the rate on income over $10,000 is scheduled to decrease in future years — for example, to 4% for tax year 2026 and 3.75% for tax year 2027.

Mississippi generally follows many federal tax rules, but Mississippi has its own exemptions, deductions, and credits that can make your Mississippi return different from your federal return. Federal tax law changes may require you to report IRS adjustments to the Mississippi Department of Revenue. See 2025 Mississippi tax legislation and the individual income tax FAQs for details.

FAQs

Does Mississippi have a state income tax?

Yes, Mississippi has a state income tax. For tax year 2025, the first $10,000 of taxable income is taxed at 0%, and taxable income over $10,000 is taxed at 4.4%.

What is the Mississippi income tax rate?

Mississippi’s 2025 income tax rate is 0% on the first $10,000 of taxable income and 4.4% on taxable income over $10,000. If you are married filing jointly, the first $10,000 of each spouse’s taxable income is exempt before the 4.4% rate applies.

What are the Mississippi income tax brackets for 2025?

Mississippi’s 2025 tax brackets are 0% on taxable income up to $10,000 and 4.4% on taxable income over $10,000. See the Mississippi income tax brackets table above.

How does Mississippi state income tax work?

Mississippi state income tax generally starts with your total income, then applies Mississippi exemptions, standard or itemized deductions, and other adjustments to arrive at Mississippi taxable income. Mississippi tax is then calculated using the 0% and 4.4% rates.

Do I have to file a Mississippi state tax return?

You may need to file a Mississippi state tax return if you are a Mississippi resident or nonresident with Mississippi-source income and your income exceeds Mississippi filing thresholds, or if Mississippi tax was withheld from your pay. Filing requirements depend on your income, residency, and other factors, so check Mississippi Department of Revenue guidance for your situation.

What is the Mississippi standard deduction for 2025?

For 2025, Mississippi standard deduction amounts are $2,300 for single filers and married filing separately, $3,400 for head of family, and $4,600 for married filing jointly or surviving spouse. You may claim the standard deduction or itemize on Schedule A, whichever provides the greater tax benefit.

How much is Mississippi state income tax?

There isn’t one Mississippi state income tax amount that applies to everyone. How much you owe depends on your Mississippi taxable income, exemptions, deductions, and credits. Use the brackets above and Mississippi Form 80-105 instructions as a starting point.

Why is my Mississippi tax return different from my federal return?

Mississippi generally follows many federal tax rules, but Mississippi has its own exemption amounts, standard deduction and itemized deduction rules, and credits that can make your Mississippi taxable income different from your federal return. Mississippi also does not follow all federal provisions — for example, Mississippi generally does not follow federal income tax exemption treaties, and you may need to report federal tax changes to the Mississippi Department of Revenue.

The good news is that our tax software automatically applies Mississippi’s current tax rules when preparing your state return, so you don’t have to calculate these differences yourself.

For more information, visit the Mississippi Department of Revenue. If you’d like to learn more about recent federal tax law changes, see our OBBB tax changes guide.

The bottom line

Mississippi has a graduated state income tax for 2025 with 0% on the first $10,000 of taxable income and 4.4% on income above that amount. Knowing the brackets, standard deduction or itemized deduction options, and available exemptions can help you estimate what you may owe or get back.

When you’re ready to file, TaxAct can help you prepare your federal and Mississippi returns in one place so you can file with confidence.

Already filed your taxes and waiting for your refund? Learn more about where your Mississippi state tax refund is.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions.

The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.

Citations

Mississippi Department of Revenue. “Tax Rates.” Accessed 28 July 2026.Mississippi Department of Revenue. “Individual Income Tax FAQs.” Accessed 28 July 2026.Mississippi Department of Revenue. “2025 Legislation.” Accessed 28 July 2026.TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.TaxAct. “Where Is My Mississippi Tax Refund?” TaxAct Blog, 22 Jan. 2026.

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