2026 Tax Tables

Mississippi Payroll Withholding Calculator (2026)

Mississippi is phasing its flat income tax down under the Build Up Mississippi Act. For 2026 the rate is 4.0%, applied only to taxable income above the first $10,000 (which is taxed at 0%). Before that, employers subtract a combined exemption and standard deduction by filing status — $8,300 single, $16,600 married, and $12,900 head of family. Mississippi has no local income tax.

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State Tax Rate

4.0% (first $10k at 0%)

State W-4 Form

Form 89-350

Tax Year

2026

Key Facts

  • 4.0% rate for 2026, down from 4.4% in 2025 (Build Up Mississippi Act phase-down)
  • The first $10,000 of taxable income is taxed at 0%
  • Combined exemption + deduction: $8,300 single / $16,600 married / $12,900 head of family
  • Per-dependent exemptions and spousal exemption splitting are not modeled here
  • Mississippi has no local income tax

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Mississippi Withholding — Frequently Asked Questions

What is the Mississippi income tax rate for 2026?

Mississippi uses a flat 4.0% rate for 2026, applied to taxable income above the first $10,000. The rate is scheduled to keep declining toward 3.0% in future years.

How is the first $10,000 taxed in Mississippi?

The first $10,000 of taxable income (after exemptions and deductions) is taxed at 0%. Only income above $10,000 is taxed at 4.0%.

What exemptions does Mississippi withholding use?

Withholding subtracts a combined exemption and standard deduction by status: $8,300 single, $16,600 married, $12,900 head of family. Additional per-dependent exemptions can be claimed on Form 89-350.

Does Mississippi have local income taxes?

No. Mississippi does not impose local or municipal income taxes on wages.