Mississippi Income Tax Calculator 2026

Mississippi’s zero band and flat rate

Mississippi describes its tax as graduated, but in practice it has two parts: the first $10,000 of taxable income is taxed at 0% and everything above at 4% for 2026. Taxable income is gross income minus the standard deduction (or itemized deductions) and exemptions.

You may itemize instead of taking the standard deduction. Mississippi starts from the itemized deductions on your federal return, but state income taxes (or taxes deducted federally in place of them) are not deductible.

Worked example: single filer earning $60,000

A single filer with $60,000 of wages subtracts the $2,300 standard deduction and $6,000 exemption, leaving $51,700 of taxable income. The first $10,000 is untaxed and the remaining $41,700 is taxed at 4%, for Mississippi tax of $1,668, 2.78% of gross income.

Married couples: why a combined return helps two earners

On a combined return, each working spouse calculates tax on their own income and the results are added, so each gets their own $10,000 zero band. For example, at 2026 rates, a single filer with $23,000 of taxable income owes $520. If that person marries someone with $40,000 of taxable income and they file a combined return, they owe $1,720 together, the same as two single filers. A single-earner couple gets only one zero band.

The $12,000 married exemption and $4,600 standard deduction can be divided between spouses in any way on a joint or combined return. Couples filing separately each claim half the exemption, and if one spouse itemizes, both must itemize.

Retirement income is fully exempt

Mississippi does not tax Social Security, Railroad Retirement or qualified retirement income from federal, state and private plans, as long as the retirement plan’s requirements were met. Veterans’ Administration payments, workers’ compensation and public welfare assistance are also exempt.

Combined with the $1,500 extra exemption for each spouse 65 or older, most Mississippi retirees living on Social Security and pensions owe no state income tax.

Who must file, and when

Residents must file if Mississippi tax was withheld, or if gross income exceeds $8,300 (single) or $16,600 (married) plus $1,500 per dependent. Residents file Form 80-105; nonresidents and part-year residents file Form 80-205. The 2026 return is due April 15, 2027. An extension to file is available, but tax due must still be paid by April 15 to avoid interest and penalties.