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United States states

Jurisdiction detail

Mississippi tax guide

A seeded subnational profile for Mississippi, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Mississippi Department of Revenue

Overview

Mississippi has been transitioning to a flat income tax with scheduled rate reductions. Sales tax applies broadly including to most groceries at the full rate.

Groceries taxed at full state rate.PTET election available.Inheritance tax repealed in 1994.

Individual income tax

Mississippi moved to a flat 4.4 percent individual income tax with scheduled reductions toward 4 percent.

Type: flat

Business tax

Mississippi corporate income tax tops at 5 percent.

Reference rate: 5%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 7%

Limited local sales tax additions.

Deadlines and forms

April 15 for individuals; corporate returns follow federal due dates.

Official authority

Visit Mississippi Department of Revenue

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.