Mississippi State Income Tax Withholding
Last Updated: January 2026
Overview
Mississippi imposes a flat state income tax on taxable income exceeding $10,000. The first $10,000 of income is effectively exempt from tax, making Mississippi one of the more favorable states for lower-income earners.
2026 Tax Rates
| Taxable Income | Rate |
|---|---|
| $0 - $10,000 | 0% |
| Over $10,000 | 4.0% |
Note: The 4.0% rate applies only to income exceeding $10,000.
Deductions and Exemptions
Standard Deduction:
- Single: $2,300
- Married Filing Jointly: $4,600
- Head of Household: $3,400
Personal Exemption:
- Taxpayer: $6,000
- Spouse: $6,000
- Each Dependent: $1,500
Special Considerations
State W-4 Form
Mississippi accepts the federal Form W-4 for withholding purposes. Employees may also use Mississippi Form 89-350 to claim different exemptions for state purposes.
Withholding Calculation
Mississippi withholding is calculated as follows:
- Determine gross wages for the pay period
- Subtract the prorated amount of standard deduction and exemptions
- Subtract $10,000 (annualized, prorated by pay period)
- Apply 4.0% to any remaining amount
Tax Phase-In
Mississippi has been gradually reducing its income tax rate and increasing the zero-tax threshold. The current structure reflects ongoing tax reform that eliminated lower brackets.
No Local Income Taxes
Mississippi does not permit local income taxes. Only state withholding is required.
Electronic Filing
Employers with Mississippi withholding tax liability of $200 or more per month must file and pay electronically.