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2026Mississippi State Income Tax Withholding: Rates & Payroll

Compliance with state taxes is required for every employer. Learn about Mississippi's rates, deduction methods, and how to calculate state tax withholding below.

Last updated: December 17th, 2025

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Each state has unique income tax withholding rules. Below are Mississippi's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.

Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.

Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.

Mississippi Tax Information

General Information
State AbbreviationMS
State Tax Withholding State Code28
Acceptable Exemption Form89-350-98-1
Basis For WithholdingFederal marital status and number of state exemptions
Acceptable Exemption DataS, M / Number of Exemptions
TSP DeferredYes
Special CodingDetermine the Total Number of Allowances field as follows: Divide the dollar amount in Item 6 of the state certificate by 100, then multiply by 2. For example: $6,000 ÷ 100 = 60; 60 × 2 = 120. If no exemptions are claimed, enter 000.
Additional InformationUse the above method to determine total allowances.
Official State Tax WebsiteVisit Official Website

How Allowances Work in This State

Mississippi's Form 89-350 is dollar-based. A single employee claims a $6,000 personal exemption; a married couple (joint) gets $12,000 split between spouses. For example, if both work, they allocate the $12,000 in $500 increments between their forms (e.g., one claims $8,000, the other $4,000). Head of Family (single with dependents) gets a $9,500 personal exemption. Additionally, $1,500 may be claimed for each dependent (except the one that qualified the employee as Head of Family - that first dependent is already counted in the $9,500). Mississippi also allows additional exemptions of $1,500 for each person who is 65 or older (taxpayer and spouse) and for each who is blind.

Allowance Breakdown

ComponentAllowancesNotes
Single$6,000Personal exemption for single filers
Married (Joint)$12,000 totalSplit between spouses in $500 increments
Head of Family$9,500Personal exemption for head of family
Each Dependent$1,500Per dependent (except first dependent for Head of Family)
Age 65+ (Employee or Spouse)$1,500 eachAdditional exemption per person 65 or older
Blind (Employee or Spouse)$1,500 eachAdditional exemption per person who is blind

Total Allowances Formula

Total Exemptions = Personal Exemption + Dependent Exemptions + Age/Blind Exemptions

Special Notes

Each $1,500 exemption roughly corresponds to one allowance in concept. Married couples can allocate the $12,000 exemption between them in $500 increments. The first dependent for Head of Family is already included in the $9,500 exemption.

For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.

  1. 1

    Determine the employee's filing status and applicable exemptions using the Mississippi Exemption Chart.

  2. 2

    Sum all applicable personal and dependent exemptions to find the total exemption amount.

  3. 3

    Determine whether to use the standard deduction (based on filing status) or itemize. Choose the method that provides the greater tax benefit.

  4. 4

    Calculate the employee's taxable income: Start with gross annual wages, subtract the total exemption amount, and subtract either the standard deduction or the total itemized deductions (excluding state income tax paid to Mississippi).

  5. 5

    Apply the Mississippi tax rates: 0% on the first $10,000 of taxable income, then 4.4% on all taxable income over $10,000.

    Tax = (Taxable Income ≤ $10,000) × 0% + (Taxable Income > $10,000) × 4.4%

  6. 6

    If filing a combined return (both spouses work), each spouse may calculate their tax liability separately and then add the results.

  7. 7

    Divide the calculated annual tax by the number of pay periods in the year (e.g., 26 for biweekly) to determine the per-pay-period withholding.

Want to calculate in an easier way? Learn how to calculate Mississippi taxes via ezPaycheck below.

Learn More

Standard Deductions

Standard deduction for Married Filing Joint or Combined, Married Spouse Deceased

Annualized WagesDeduction
All$4,600

Standard deduction for Married Filing Joint or Combined, Married Spouse Deceased.

Standard deduction for Married Filing Separate

Annualized WagesDeduction
All$2,300

Standard deduction for Married Filing Separate.

Standard deduction for Head of Family

Annualized WagesDeduction
All$3,400

Standard deduction for Head of Family.

Standard deduction for Single

Annualized WagesDeduction
All$2,300

Standard deduction for Single.

Exemptions and Allowances

Annual Withholding Allowance Table - Married
Withholding AllowanceAnnual Amount
1$12,000

Formula: Married Filing Joint or Combined: $12,000

For Married Filing Joint or Combined returns, the $12,000 exemption may be divided between spouses as they choose.

Annual Withholding Allowance Table - Married Filing Separately
Withholding AllowanceAnnual Amount
1$6,000

Formula: Married Filing Separate: $6,000

For Married Filing Separate, any unused portion of one spouse's $6,000 exemption cannot be transferred to the other spouse.

Annual Withholding Allowance Table - Head of Household
Withholding AllowanceAnnual Amount
1$8,000

Formula: Head of Family (with at least 1 dependent): $8,000

Head of Family exemption.

Annual Withholding Allowance Table - Single
Withholding AllowanceAnnual Amount
1$6,000

Formula: Single: $6,000

Single exemption.

If Taxable Income IsTax Withholding
OverBut Not OverBase+RateOf Excess Over
$0$10,000$0+0.00%$0
$10,000and over$0+4.40%$10,000
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ezPaycheck simplifies payroll calculations, including Mississippi's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.

Found a Discrepancy or Mistake?

We strive to provide accurate and up-to-date Mississippi state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.

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