Mississippi state taxes at a glance
| Individual income tax | Flat-rate income tax |
|---|---|
| Rate structure | No tax on the first $10,000 of taxable income and a 4% rate above that for 2026, scheduled to fall to 3.75% for 2027 under a multi-year phase-down. Verify current-year figures. |
| Tax agency | Mississippi Department of Revenue |
| Main individual return | Form 80-105 (residents); Form 80-205 (nonresidents and part-year residents) |
| Local income taxes | No local income taxes. |
| Sales tax | A 7% state rate, among the highest in the country, with limited local add-ons in some cities and for tourism. |
| Property tax | Administered by counties. Mississippi offers a homestead exemption for owner-occupied homes; check your county tax assessor for how to apply. |
| Retirement & Social Security | Mississippi does not tax Social Security benefits or qualified retirement income, including pensions, annuities and retirement-plan distributions that meet the plan’s requirements; early distributions are taxable. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Mississippi Department of Revenue website.
How Mississippi income tax works
Mississippi’s income tax has a built-in zero bracket: the Department of Revenue states that the first $10,000 of taxable income is taxed at 0%, and income above that is taxed at 4% for tax year 2026. That is down from 4.4% in 2025 as part of a multi-year phase-down. According to the Department and Tax Foundation, the rate above $10,000 falls to 3.75% for 2027, with further reductions planned to 3.5% in 2028, 3.25% in 2029 and 3% in 2030, and the legislature has written triggers that could lead to further reductions. Because the schedule depends on legislation, confirm the rate for your year.
Retirees get unusually generous treatment in Mississippi. The Department’s FAQ says the state does not tax Social Security benefits or qualified retirement income, including pensions, annuities and retirement-plan distributions, as long as the plan’s retirement requirements are met; early distributions are taxable. The state standard deduction ($2,300 single in Tax Foundation’s 2026 table) and personal exemption ($6,000 single) are set by the state, and dependents get an additional exemption, so the state return differs from the federal calculation.
Mississippi’s sales tax is 7%, tied for second-highest state rate in the country in Tax Foundation’s mid-2026 data, with very little local add-on. Property taxes are administered by counties, and the homestead exemption for owner-occupied homes is claimed locally. For broader context on state tax mixes, see states without income tax.
Filing your Mississippi return and free options
Mississippi’s Taxpayer Access Point (TAP) is free to use for account access, payments and correspondence, but individual annual returns are not filed through TAP; instead, you file through an approved provider or on paper. The Department’s individual forms list the resident return as Form 80-105, and it lists the prior-year version for the 2025 tax year. For returns due in 2026, use the 2025 version.
Because Mississippi has no state-run free e-file portal, check the Department’s e-file provider list for free options and use our free filing hub to find free federal software that includes a Mississippi return. In-person free help is available through VITA. See extensions explained for deadline rules.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Mississippi residents often ask about
- Zero bracket: the first $10,000 of taxable income is taxed at 0%.
- Scheduled phase-down: 4% for 2026, 3.75% for 2027, and lower rates planned in later years.
- Retirement income exempt: qualified retirement income and Social Security are not taxed; early distributions are.
- No state-run e-file: TAP is for accounts and payments; file through an approved provider or on paper.
- Sales tax at 7%: one of the highest state rates; check items that may be exempt.
Official Mississippi links
- Mississippi Department of Revenue
- Mississippi: individual tax rates
- Mississippi: e-services
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What is the Mississippi income tax rate?
For 2026, 0% on the first $10,000 of taxable income and 4% above that, scheduled to fall to 3.75% for 2027.
Does Mississippi tax retirement income?
Mississippi does not tax Social Security or qualified retirement income, including pensions and plan distributions that meet the plan’s requirements. Early distributions are taxable.
Can I e-file my Mississippi return through TAP?
No. TAP supports accounts, payments and correspondence; individual annual returns are filed through approved providers or on paper.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.