Mississippi paycheck guide
How Mississippi calculates income tax in 2026
Mississippi taxes wages with a single 4% rate, but only on taxable income above $10,000. Everything below that line is taxed at 0%, for single and joint filers alike. In practice Mississippi works like a flat tax with a built-in floor.
Before the 0% band, Mississippi subtracts two allowances from wages. A single filer gets a $2,300 standard deduction and a $6,000 personal exemption. A married couple filing jointly gets $4,600 and $12,000. Neither phases out as income rises, so the same amounts apply at $30,000 and at $250,000.
The 2026 rate is the result of two tax laws. The first phased the old top rate down to 4% for 2026. A second law passed in 2025 schedules further annual cuts through 2030, so a Mississippi paycheck should keep a little more each year if the schedule holds.
Worked example: a $75,000 salary in Mississippi
Start with $75,000 of wages and subtract the $2,300 standard deduction and $6,000 personal exemption. That leaves $66,700 of Mississippi taxable income. The first $10,000 is taxed at 0%, and the remaining $56,700 is taxed at 4%, which comes to $2,268, an effective state rate of 3.02%.
Federal tax starts from the $16,100 federal standard deduction, leaving $58,900 taxable: $12,400 at 10%, $38,000 at 12%, and $8,500 at 22%, for $7,670. Social Security takes $4,650 and Medicare $1,088. Take-home pay comes to $59,324 a year, about $4,944 a month. The Mississippi $75,000 salary page shows it by pay period.
Hourly pay follows the same math. A full-time job paying $31,200 a year, fifteen dollars an hour, costs $516 in Mississippi tax and leaves you $26,733, or $12.85 for each hour worked. At $41,600 a year the state bill is $932. See the Mississippi hourly calculator for other wages.
No city taxes, and what else comes out of a Mississippi paycheck
Mississippi cities and counties do not tax wages. A worker in Jackson, Gulfport, Hattiesburg, Southaven, or Tupelo pays the same state income tax, so the paycheck math on this page applies anywhere in the state.
Mississippi also has no state disability or paid leave payroll program. After federal income tax, Social Security, Medicare, and the state's 4% tax, the remaining deductions on a typical stub are benefits you choose, such as health premiums and retirement contributions.
Withholding, Form 89-350, and Memphis commuters
Mississippi employers set state withholding from Form 89-350, the Employee's Withholding Exemption Certificate, rather than the federal W-4. Because the rate is falling, review your withholding each January; employers update their tables, but an extra flat amount you added years ago may now be more than you need.
Mississippi does not have reciprocity with any neighbor. The biggest cross-border group is in DeSoto County, where many residents commute to jobs in Memphis. Tennessee does not tax wages, so nothing is withheld for Tennessee, and those workers owe Mississippi tax on their full salary. If a Tennessee employer will not withhold Mississippi tax, make quarterly estimated payments to avoid a large bill and penalties.
Workers who live in Mississippi and commute to Louisiana or Alabama pay that state's tax on wages earned there and claim a credit on the Mississippi return for tax paid to the other state.
How Mississippi compares with the rest of the Deep South
At $75,000, Mississippi ranks 17th of 51 for single-filer take-home pay. Tennessee, with no wage tax, leaves the same worker $2,268 more, and Louisiana's flat 3% leaves $404 more. Mississippi beats Alabama by $859 a year, and Arkansas, after cutting its own top rate to 3.7%, is nearly tied, taking just $19 more. See Mississippi vs Tennessee and Alabama vs Mississippi.
At $150,000 the ranking is similar, 18th. Because the cuts scheduled through 2030 apply to every dollar above the 0% band, the gap with Tennessee should narrow each year and the lead over Alabama should widen, assuming Alabama keeps its current rates. Arkansas is cutting too, so that matchup may stay close.
What to expect at your income
Earning under $50,000
Mississippi's deductions and 0% band keep the state bill small for lower earners. A single filer earning $30,000 pays $468 in state tax, a 1.56% effective rate, and takes home $25,817. At $50,000 the bill is $1,268 and take-home is $41,087, about $1,580 every two weeks. If you commute to Memphis from DeSoto County, check that Mississippi tax is being withheld, since a Tennessee employer may not do it automatically.
Earning $50,000 to $150,000
Between $50,000 and $150,000 each extra dollar costs 4% in Mississippi tax and 22% federally for most single filers. At $100,000 a single filer pays $3,268 to the state and takes home $75,912, or $6,326 a month. A one-earner married couple at $100,000 owes the state $2,936, leaving $81,774 after all taxes. The scheduled rate cuts mean the state's share of each raise should shrink over the next few years, so a raise negotiated now is worth a little more after tax later.
Earning over $150,000
At $150,000 a single filer pays $5,268 to Mississippi and takes home $108,523, an effective state rate of 3.51%. At $250,000 the bill is $9,268, still only 3.71% of salary, and take-home is $173,914. The flat rate means no bracket jumps at higher pay. High earners comparing an offer in Nashville or Memphis should weigh Tennessee's lack of wage tax against Mississippi's falling rate, since the gap narrows each year the cuts take effect.
Mississippi paycheck tips
Revisit Form 89-350 each January
Mississippi's rate is scheduled to fall each year through 2030. If you added extra withholding on Form 89-350, check whether you still need it.
DeSoto County commuters: arrange withholding
If you live in Mississippi and work in Memphis, ask your employer to withhold Mississippi tax. If it cannot, make quarterly estimated payments.
Use the 0% band in your raise math
Mississippi taxes the first $10,000 of taxable income at 0%, so the state's effective rate is always below 4% even though every added dollar costs the full 4%.
Deduct contributions to MACS
Contributions to Mississippi Affordable College Savings, the state's 529 plan, are deductible on the Mississippi return up to an annual limit. The deduction shows up when you file.
Common mistakes
Assuming Tennessee wages are tax-free for Mississippi residents
Tennessee does not tax your pay, but Mississippi does. A DeSoto County resident earning $75,000 in Memphis still owes Mississippi $2,268.
Using last year's rate
Rate tables from before 2026 use 4.4%. Budgets and withholding should now reflect the 4% rate on income above $10,000.
Moving to or from Mississippi
Moving to Mississippi
Moving to Mississippi from Alabama raises take-home pay at $75,000 by $859 a year, and the gap should grow as the state's scheduled cuts take effect; from Arkansas the gain is just $19. From Tennessee you will pay $2,268 more at that salary. There are no city income taxes to factor in, so the state rate is the only new tax on your wages. Mississippi taxes you as a part-year resident from the date you move in.
Leaving Mississippi
Leaving Mississippi for Tennessee saves a single $75,000 earner $2,268 a year in state income tax, and a move to Louisiana saves $404. A move to Alabama costs $859 more, while Arkansas comes out within $19 of Mississippi. Mississippi taxes income earned while you lived there, so file a part-year resident return for the year you leave and make sure your new employer withholds for your new state.