Mississippi state tax for individuals runs on a flat 4% income tax that applies only to taxable income above $10,000, plus a 7% statewide sales tax with a reduced 5% rate on groceries. Returns are due April 15, and the state honors a federal extension automatically. The sections below show how to figure what you owe, which income is exempt, how to file, and what late filing or late payment costs.
Income Tax Rate for 2026
The individual income tax is a flat 4% on taxable income over $10,000. The first $10,000 of taxable income is not taxed.1Justia. Mississippi Code 27-7-5 – Imposition of the Tax The legislature has stated a long-term goal of full repeal, and further rate reductions may be considered after 2026.
To work out what you owe, start with your federal adjusted gross income, subtract your Mississippi standard or itemized deductions and your personal exemptions, then apply 4% to whatever remains above $10,000. A single filer with $50,000 in taxable income after deductions pays 4% on $40,000, which comes to $1,600.
Standard Deduction and Personal Exemption
Mississippi’s standard deduction is lower than the federal figure:2Mississippi Department of Revenue. General Information
- Single: $2,300
- Head of household: $3,400
- Married filing jointly: $4,600
The personal exemption sits on top of that. A single filer gets $6,000, married couples filing jointly get $12,000, and each dependent adds $1,500. Taxpayers (or spouses) who are 65 or older get an additional $1,500 each, and the same $1,500 applies for blindness.3Justia. Mississippi Code 27-7-21 – Exemptions Allowed These amounts are set by statute and do not adjust for inflation.
You can itemize instead if that produces a larger deduction. Mississippi generally follows federal itemized deductions with one key difference: you cannot deduct Mississippi state income taxes on the state return. If you included state income taxes in your federal itemized deductions, back that amount out when preparing the Mississippi return.2Mississippi Department of Revenue. General Information
Retirement, Social Security, and Military Pay
All retirement income is exempt from Mississippi income tax. That covers Social Security, Railroad Retirement, federal and state government pensions, and distributions from private plans like 401(k)s and IRAs. Roth IRA distributions follow their federal treatment. The exemption continues for a surviving spouse or beneficiary.4Justia. Mississippi Code 27-7-15 – Gross Income Defined Military pensions fall under the same exemption.
Active-duty military pay is treated by residency. Mississippi residents owe Mississippi tax on active-duty pay regardless of where they are stationed. Nonresidents stationed in Mississippi do not. National Guard and reserve members can exclude a portion of their qualified training pay, including drill weekends, annual training, and state active duty.
Sales and Use Tax
The general sales tax rate is 7%, charged on most retail purchases of goods and services. Mississippi has no local add-on sales taxes, so the rate is the same statewide.5Mississippi Department of Revenue. Sales Tax Rates
Groceries that qualify for SNAP are taxed at 5%. Prepared foods, restaurant meals, and alcohol stay at 7%. Farm tractors and logging equipment are taxed at 1.5%, and some manufacturing machinery qualifies for reduced rates.5Mississippi Department of Revenue. Sales Tax Rates
If you buy from an out-of-state seller that doesn’t charge Mississippi sales tax, you owe use tax at the rate that would have applied in-state, usually 7%. Use tax is reported on your annual return or through the Department of Revenue’s online system.6Mississippi Department of Revenue. Mississippi Sales and Use Taxes
Two annual sales tax holidays apply. The back-to-school weekend exempts clothing and footwear priced under $100 per item, though accessories such as jewelry, handbags, and watches do not qualify, and municipalities can opt out by resolution. A Second Amendment holiday in late August covers firearms, ammunition, and hunting supplies.7Mississippi Department of Revenue. Sales Tax Exemptions Dates shift year to year, so confirm them on the Department of Revenue website.
Filing Deadline and Extensions
Individual returns are due April 15 for calendar-year filers. If April 15 falls on a weekend or holiday, the deadline moves to the next business day. Fiscal-year filers have until the 15th day of the fourth month after the tax year closes.8Mississippi Department of Revenue. Individual Income Tax Frequently Asked Questions
A federal extension on Form 4868 is honored automatically by Mississippi, with no separate state form required. Attach a copy of the federal extension when you file. The extended deadline is October 15.8Mississippi Department of Revenue. Individual Income Tax Frequently Asked Questions The extension only extends the time to file. Any tax owed is still due April 15, and interest and penalties begin accruing on unpaid balances after that date.
How to File
Mississippi residents use Form 80-105, the Resident Individual Income Tax Return.9Mississippi Department of Revenue. Resident Individual Income Tax Return You’ll need your W-2s, any 1099s showing income and withholding, and your federal AGI from your completed federal return. Finish the federal return first, since Mississippi uses federal AGI as the starting point.
The form works through the math in order: federal AGI, minus the standard or itemized deduction and personal exemption for your filing status, with 4% applied to the remainder above $10,000. Compare that figure to what was withheld from your paychecks. If withholding is more, you get a refund. If it’s less, you owe the difference.
The Department of Revenue’s Taxpayer Access Point (TAP) portal handles electronic filing and payments, confirming receipt immediately and checking the math as you go.10Mississippi Department of Revenue. Online Filing You can also pay through TAP even if you file a paper return.11Mississippi Department of Revenue. Make Online Tax Payments Electronic returns typically process in about ten business days; paper returns take six to eight weeks. Providing bank information for direct deposit speeds refunds.8Mississippi Department of Revenue. Individual Income Tax Frequently Asked Questions
If you file on paper, refund returns go to P.O. Box 23058, Jackson, MS 39225-3058. Returns with a payment or no refund go to P.O. Box 23050, Jackson, MS 39225-3050.12Mississippi Department of Revenue. Contact Information
Estimated Tax Payments
If your annual Mississippi tax liability exceeds $200 and less than 80% of it is covered by employer withholding, you have to make quarterly estimated payments. This usually catches self-employed workers, freelancers, landlords, and anyone with significant investment income that isn’t subject to state withholding.
Payments use Form 80-106 or the TAP portal. Quarterly deadlines generally track the federal schedule: April 15, June 15, September 15, and January 15 of the following year. Underpaying across the year can trigger the same penalties that apply at filing.
Penalties for Late Filing or Late Payment
Missing the filing deadline costs 5% of the unpaid tax for each month the return is late, capped at 25%. Even if you owe nothing, the minimum penalty for a late return is $100.13Justia. Mississippi Code 27-7-53 – Delinquent Taxes; Failure to File Return
Filing on time but not paying triggers a separate penalty of 0.5% of the unpaid balance per month, also capped at 25%.13Justia. Mississippi Code 27-7-53 – Delinquent Taxes; Failure to File Return Interest runs on top of both and compounds each month the balance stays unpaid. The failure-to-file penalty is ten times steeper per month than the failure-to-pay penalty, so if you can’t pay the full amount by April 15, file the return anyway and pay what you can.