Mississippi Income Tax Calculator - MS State Tax Estimate

The mississippi income tax calculator estimates your annual Mississippi individual income tax from your federal adjusted gross income. Mississippi applies one flat state rate to your Mississippi taxable income, so the calculator takes your IRS Form 1040 AGI, subtracts the correct standard deduction and any subtractions, and multiplies the remainder by the flat rate for the year you choose.

• • Plan a year-end tax payment: See what you owe before sending a fourth-quarter estimate to the Mississippi Department of Revenue.
• • Compare filing years: Compare 2024, 2025, and 2026 because the flat rate steps down each year under HB 1.
• • Check a refund or balance due: Turn your expected liability into a refund or amount-due figure once you subtract Mississippi withholding.
• • Model a raise or bonus: Estimate how a higher AGI changes state tax now that the rate is flat rather than bracketed.

Because Mississippi no longer uses graduated brackets for individuals, the math is simpler than in many states, but the standard deduction and subtractions still matter. The calculator focuses on the state piece only; it does not compute your federal tax.

Use the result as a planning estimate. Your actual Mississippi liability also depends on itemized deductions, credits, and withholdings reported on your return. For per-paycheck withholding rather than an annual figure, the Mississippi paycheck calculator works from the same flat rate across each pay period.

If you are married and both spouses earn income, enter the combined federal AGI with the married filing jointly status, because Mississippi's standard deduction for that status roughly doubles the single amount and lowers taxable income more than two separate returns would.

If you want a per-paycheck view instead of an annual figure, the Mississippi paycheck calculator applies the same flat rate across each period.

The calculator follows the same steps the Mississippi return uses: start with federal AGI, subtract the standard deduction for your filing status and year, subtract allowed subtractions, then apply the flat rate.

• federalAGI: Your federal adjusted gross income from IRS Form 1040.
• standardDeduction: The Mississippi amount for your filing status and year (single, married, or head of household).
• subtractions: Amounts Mississippi lets you remove, most importantly the federal income tax you paid.
• flatRate(year): The single Mississippi rate: 5% in 2024, 4.4% in 2025, and 4% in 2026.

Mississippi taxable income is never negative; if subtractions exceed AGI, the calculator reports zero taxable income and zero tax. The flat rate is applied to whole-dollar taxable income.

The same flat-rate logic appears in the federal income tax calculator for the federal side, but Mississippi uses a single rate while the federal system still uses brackets.

According to Tax Foundation, Mississippi individual income tax is a single flat rate that steps down under the Taxpayer Pay Raise Act of 2022 (House Bill 1).

For the federal side of the same return, the federal income tax calculator shows how brackets apply above the line where Mississippi starts.

Four ideas explain why the number moves the way it does.

These four ideas are enough to predict the result. If you want to convert the annual figure into a pay-period view, the gross-to-net calculator shows take-home impact after tax.

If you want to see the take-home impact of this annual tax, the gross-to-net calculator turns the same numbers into a per-period view.

Follow these steps to get a clean estimate.

1. 1 Enter federal AGI: Pull the AGI figure from your IRS Form 1040, line 11, and enter it as Federal AGI.
2. 2 Pick filing status: Choose single, married filing jointly, married filing separately, or head of household; this sets the standard deduction.
3. 3 Select the tax year: Choose 2024, 2025, or 2026 so the calculator uses the correct flat rate for that year.
4. 4 Add subtractions: Enter any subtractions such as federal income tax paid or itemized deductions beyond the standard amount.
5. 5 Read the outputs: Note Mississippi taxable income, state tax, and the effective state rate as a percent of AGI.
6. 6 Compare against withholding: Subtract Mississippi withholding already paid to see a refund or balance due.

A married couple with $100,000 AGI in 2025 and $5,000 of subtractions enters those values, sees $90,000 taxable income, and a $3,960 state tax at the 4.4% rate.

If you know the take-home figure you want and need to back into the gross, the net-to-gross calculator reverses the same arithmetic.

Running the estimate before you file helps you make specific decisions.

• • Avoid underpayment penalties: A year-end estimate shows whether your withholding covers the flat-rate liability so you can send a payment if needed.
• • Time a Roth conversion: Because the rate is flat, you can see the extra Mississippi tax from added income without bracket surprises.
• • Plan a bonus or raise: Model how a one-time amount changes state tax when every dollar is taxed at the same rate.
• • Confirm the standard deduction: The tool shows the deduction for your status and year so you can tell when itemizing would beat it.
• • Track the rate phase-down: Comparing years reveals the savings from the HB 1 step-down from 5% toward lower rates.
• • Coordinate with payroll: Share the annual figure with the payroll tax calculator to align per-period withholding.

The estimate is informational. Your filed return may differ after credits, other subtractions, and final withholdings are applied.

To align this annual figure with per-period withholding, share it with the payroll tax calculator so each paycheck comes out close.

Several inputs change the result; a few limits apply.

• • The calculator estimates individual income tax only; it excludes Mississippi credits, other state taxes, and federal tax.
• • Standard deduction amounts shown are the published figures and may be updated by the Department of Revenue; confirm the current year's instructions before filing.

Mississippi also does not tax Social Security benefits, and the flat rate means planning is more predictable than in bracketed states. If you want to see the hourly cost of a salary behind the AGI, the salary-to-hourly calculator converts the annual figure.

Because the rate is flat, a dollar of extra income above the deduction adds the same percentage of state tax whether it comes from a raise, a side job, or a retirement distribution. The main moving parts are therefore the standard deduction for your status and any subtractions you can claim, not a bracket boundary.

As published by Internal Revenue Service, Mississippi filers begin with federal adjusted gross income reported on IRS Form 1040 before applying state subtractions.

If the salary behind the AGI is easier to read as an hourly figure, the salary-to-hourly calculator converts the annual amount for you.