2025 Mississippi Income Tax Brackets
Mississippi (MS) uses 2 progressive income tax brackets ranging from 0.0% to 4.7% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $10,000 |
| 4.7% | $10,000 and up |
Married Filing Jointly · 2025
Same bracket thresholds as single filers
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $10,000 |
| 4.7% | $10,000 and up |
Effective rate at common income levels (single)
Effective rate = total Mississippi income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Mississippi tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,772 | 3.5% | 4.7% |
| $75,000 | $2,947 | 3.9% | 4.7% |
| $100,000 | $4,122 | 4.1% | 4.7% |
| $150,000 | $6,472 | 4.3% | 4.7% |
| $250,000 | $11,172 | 4.5% | 4.7% |
Run a full calculation
Combine federal + Mississippi income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Mississippi bracket is 4.7%, beginning at $10,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the Mississippi effective income tax rate is approximately 4.1% — about $4,122 in state tax after the $2,300 standard deduction.
The Mississippi standard deduction for 2025 is $2,300 for single filers and $4,600 for married filing jointly.
Same bracket thresholds as single filers in Mississippi for 2025.
Mississippi publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Mississippi's bracket structure
Mississippi uses a progressive bracket structure for 2025: 2 brackets ranging from 0.00% on the first dollars of taxable income up to 4.70% on income above the top-bracket threshold. Marginal rates increase as income rises; effective rates (total tax paid divided by total income) sit between the lowest and highest marginal rate the taxpayer hits. Standard deductions apply before the bracket calculation, so the first $2,300 of single-filer income (or $4,600 for married-filing-jointly) is exempt from state tax.
At 4.70%, Mississippi's top marginal rate is on the lower end of state income taxes — similar to Arizona, Mississippi, North Dakota, and a handful of other states that combine a flat or near-flat structure with relatively low rates. Low-top-rate states typically generate a larger share of total state revenue from sales tax, property tax (via local taxing authorities), or severance tax on natural resources than high-rate states do.
Tax brackets and deduction amounts on this page are the official figures published by the Mississippi Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Mississippi 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.