2009 Tax Guide
State taxes
taxes
State taxes: Mississippi

Mississippi has three state income tax rates: 3 percent, 4 percent and 5 percent. These rates are the same for individuals, all filing statuses, as well as for businesses. More on Mississippi taxes can be found in the tabbed pages below.

Personal income tax

  • Mississippi collects income taxes from its residents utilizing three tax brackets.

    For single taxpayers:
    -- 3 percent on the first $5,000 of taxable income
    -- 4 percent on taxable income between $5,001 and $10,000
    -- 5 percent on taxable income of $10,001 and above

    Married couples filing a combined return (i.e., both spouses work) can opt to have each spouse calculate tax liability separately and add the results.
  • Residents should file tax returns by April 15 or the next business day if that date falls on a weekend or holiday.

Sales taxes

Personal and real property taxes

  • For purposes of assessment for ad valorem taxes, taxable property is divided into five classes and is assessed at a percentage of its true value as follows:
    Class I -- Single-family owner-occupied, residential real property: 10 percent
    Class II -- All other real property: 15 percent
    Class III -- Personal property: 15 percent
    Class IV -- Public service property assessed by the state or county: 30 percent
    Class V -- Motor vehicles: 30 percent.

Inheritance and estate taxes

  • Mississippi has no inheritance tax. Since the state's tax was linked to the federal estate tax that is being phased out, Mississippi no longer collects an estate tax.

Other Mississippi tax facts

  • Most intangibles are exempt. However, Mississippi levies an intangible tax on notes with usurious (excessively high) interest.
  • Mississippi taxpayers can find out the status of their refunds by using the Department of Revenue's online tracking system.
 
For more information, call the Mississippi State Tax Commission at (601) 923-7000 or visit its Web site. New resident information can be found at the Mississippi Treasury Department's Web site.

To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.

« Back to State Tax Map

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