Mississippi Income Tax Brackets 2026
What are the Mississippi income tax brackets for 2026?
Mississippi uses 2 graduated brackets for 2026, from 0% on the first dollars of taxable income up to a top rate of 4%. After the state's standard deduction of $2,300 single ($4,600 joint), a single filer on $75,000 pays $2,268 of Mississippi income tax.
Mississippi taxes income through 2 graduated brackets in 2026, topping out at 4%. The first bracket covers taxable income up to $10,000, and the top rate does not bite until taxable income passes $10,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Mississippi brackets for single filers, 2026
Rates apply to Mississippi taxable income: gross pay minus the standard deduction and any personal exemption. In Mississippi the schedule fills from the bottom up: the first $10,000 of taxable income pays 0%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $10,000 | 0% |
| $10,001 and up | 4% |
Mississippi brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $10,000 | 0% |
| $10,001 and up | 4% |
Standard deduction and exemption in Mississippi
The 2026 standard deduction is $2,300 for single filers and $4,600 for married filing jointly. Mississippi also allows a personal exemption of $6,000 for single filers and $12,000 for joint filers, which comes off taxable income alongside the standard deduction. In Mississippi, that means the first $8,300 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Mississippi first removes the standard deduction and personal exemption, leaving $66,700 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $10,000 | $10,000 | 0% | $0 |
| $10,001 and up | $56,700 | 4% | $2,268 |
Total Mississippi income tax: $2,268, an effective rate of 3.02% of gross pay. The marginal rate, the rate on the next dollar Mississippi taxes, is 4%; a raise that crosses into that bracket pays 4% only on the dollars above the line, never on the whole salary.
Mississippi income tax on common salaries (single filer)
| Gross salary | Mississippi income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $868 | 2.17% | 4% |
| $50,000 | $1,268 | 2.54% | 4% |
| $75,000 | $2,268 | 3.02% | 4% |
| $100,000 | $3,268 | 3.27% | 4% |
| $150,000 | $5,268 | 3.51% | 4% |
How Mississippi compares with other states
How Mississippi compares: its top rate of 4% ranks 32nd highest among the 42 taxing jurisdictions for 2026, and the $2,268 owed on a $75,000 salary ranks 35th highest, between Pennsylvania ($2,303) and Iowa ($2,238).
The shape of the schedule matters as much as the rates. Mississippi's top rate only starts at taxable income above $10,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 4%, and the top slice of the example above contributes $2,268, about 100% of the total bill. The other 0% is spread across the lower 1 brackets.
Joint filers in Mississippi get wider thresholds, but not double: the top joint bracket starts at $10,000 against $10,000 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the Mississippi income tax calculator for any salary, or the Mississippi take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Mississippi result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Mississippi for 2026?
The top marginal rate in Mississippi is 4%, and it applies only to taxable income above $10,000 for single filers. Every dollar below that line pays less, starting at 0% on the first slice.
How many tax brackets does Mississippi have?
Mississippi has 2 brackets for 2026, running from 0% on the first slice of taxable income to 4% at the top. Joint filers use a wider schedule, with a standard deduction of $4,600 instead of $2,300.
What is the standard deduction in Mississippi for 2026?
The standard deduction is $2,300 for single filers and $4,600 for married filing jointly. A personal exemption of $6,000 single and $12,000 joint also applies.
How much Mississippi income tax is owed on $75,000?
A single filer earning $75,000 pays $2,268 of Mississippi income tax for 2026 in this model, an effective rate of 3.02%, even though the top bracket reached is 4%.