Mississippi Payroll · Flat 4.4% State Tax · IRS Publication 15-T
Mississippi Paycheck Calculator 2025
Estimate your Mississippi take-home pay for hourly or salaried work. Mississippi taxes income above a $10,000 zero bracket at a flat 4.4% (2025) after the Form 89-350 standard deduction and exemptions, with no local wage tax and no employee unemployment tax. Uses 2025 IRS Publication 15-T rates.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
Pre-Tax Deductions (Optional)
Traditional elective deferral. Lowers federal and Mississippi tax.
Cafeteria-plan medical premiums. Lowers federal, Mississippi, and FICA wages.
Federal W-4 Adjustments (Optional)
Annual federal dependent credit total (e.g. $2,000 per child under 17)
Federal Step 4c additional withholding per paycheck
Mississippi Withholding (Form 89-350)
Sets the standard deduction and personal exemption. For married-both-employed, the $12,000 joint exemption is split between spouses (default $6,000 each).
$1,500 exemption each — a real wage exemption worth about $66/yr each.
$1,500 exemption per box for taxpayer or spouse.
With no certificate, Mississippi withholds at zero exemption (single, $2,300 deduction), over-withholding until you file one.
Optional additional Mississippi amount you asked your employer to withhold.
Mississippi withholds a flat 4.4% for 2025 on taxable income above a $10,000 zero bracket, after the Form 89-350 standard deduction and exemptions. The rate falls to 4.0% in 2026 under the Build Up Mississippi Act. Mississippi has no local wage tax and no employee unemployment, disability, or family-leave deduction.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Mississippi payroll picture, including the Build Up Mississippi Act phase-out, Form 89-350 mechanics, employer unemployment tax, and filing frequencies? Read the Mississippi Payroll Taxes guide.
Mississippi Payroll Taxes Guide →Short Answer
This Mississippi paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and Mississippi income tax at a flat 4.4% rate (2025) on taxable income above a $10,000 zero bracket, after the Form 89-350 standard deduction and exemptions. For a single filer earning $65,000 per year paid biweekly, claiming the $6,000 personal exemption on Form 89-350, gross pay is $2,500.00 per period and Mississippi net take-home is approximately $2,002.29. Mississippi has no local wage tax and no employee unemployment contribution, so the only income taxes on your stub are federal and the flat 4.4% state line.
Key Takeaways
- Mississippi has a flat income tax with a $10,000 zero bracket: the first $10,000 of Mississippi taxable income is taxed at 0%, and everything above it is taxed at a flat 4.4% for 2025.
- The rate is falling. Under the Build Up Mississippi Act it dropped from 4.7% (2024) to 4.4% (2025) to 4.0% (2026), with further cuts scheduled toward full repeal, so Mississippi is one of a handful of states phasing its income tax out.
- Mississippi subtracts a real standard deduction set by the Form 89-350 marital-status code before the rate: $2,300 single, $4,600 married with one spouse employed, $3,400 head of family.
- It also subtracts a dollar exemption: $6,000 single, $12,000 married, $9,500 head of family, plus $1,500 per dependent. Unlike a credit state, each dependent is a real $1,500 wage exemption worth about $66 per year.
- No Form 89-350 on file means zero exemption. A single worker who could claim the $6,000 exemption over-withholds about $264 per year at zero exemption. The standard deduction still applies. Filing the certificate fixes it.
- A traditional 401(k) deferral reduces Mississippi tax. Mississippi income tax starts from federal adjusted gross income, so a deferral already excluded from federal wages is excluded from Mississippi wages too. A $7,800 deferral saves about $343 of Mississippi tax.
- Mississippi has no local or county income tax and no employee-paid unemployment, disability, or family leave. Unemployment is funded entirely by employers through MDES on the first $14,000 of wages.
- Bonuses and supplemental wages follow separate federal withholding rules and Mississippi's supplemental method. For supplemental pay use the Bonus Tax Calculator and see the Bonus Tax Withholding Guide.
2025 Mississippi Paycheck Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000. |
| Mississippi Income Tax | 4.4% flat (2025) | Above $10,000 taxable | 0% on the first $10,000 of MS taxable income; 4.4% above. Falls to 4.0% in 2026. |
| MS Standard Deduction | $2,300 / $4,600 / $3,400 | Reduces taxable wages | Single-or-both-employed / married-one-earner / head of family (Form 89-350). |
| MS Personal Exemption | $6,000 / $12,000 / $9,500 | Reduces taxable wages | Single / married / head of family, plus $1,500 per dependent (Form 89-350). |
| MS Unemployment (employee) | None | — | Mississippi UI is employer-funded only. No employee deduction. |
| Local / County Wage Tax | None | — | Mississippi has no local income taxes anywhere in the state. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Which Wages Mississippi Taxes
Mississippi income tax begins with your federal adjusted gross income, so the wages Mississippi withholds on are the same wages that are subject to federal income tax withholding. That has a clean, practical result on a paycheck:
- Federal taxable wages = gross − Section 125 medical − 401(k) elective deferral.
- Mississippi taxable wages = the same base as federal, then reduced by the Form 89-350 standard deduction and exemptions before the $10,000 zero bracket and 4.4% rate are applied.
- FICA wages (Social Security and Medicare) = gross − Section 125 medical. The 401(k) deferral does not reduce FICA.
Because Mississippi starts from federal income, a traditional deferral lowers the state line as well as the federal line, which is why the calculator shows a small Mississippi tax saving whenever you enter a 401(k) amount.
Social Security Tax
Social Security is 6.2% of annualized FICA wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all FICA wages. The calculator adds the 0.9% Additional Medicare Tax on annualized FICA wages above $200,000, matching the employer withholding rule in IRS Topic 560: withholding starts once wages exceed $200,000 in a calendar year regardless of filing status. Final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS).
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract annualized Section 125 medical premiums and 401(k) elective deferrals to get federal taxable wages.
- Add Step 4a other income; subtract Step 4b additional deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount.
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - then divide the tentative annual withholding by pay periods.
- Subtract Step 3 dependent credits divided by pay periods, then add Step 4c extra withholding.
Mississippi Income Tax
Mississippi follows the Computer Payroll Accounting method in the Department of Revenue's Publication 89-700. The employer annualizes wages, subtracts the standard deduction set by the Form 89-350 marital-status code plus the dollar exemption, then applies a two-step rate schedule: 0% on the first $10,000 of taxable income and 4.4% (2025) on everything above it. The annual tax is divided across pay periods and rounded to whole dollars. The official per-period logic is:
TI = annual wages − ( exemption + standard deduction )
Annual tax = 4.4% × ( TI − $10,000 ), floored at $0
Per period = round( annual tax ÷ pay periods )
The standard deduction is $2,300 for single or married-both-employed, $4,600 for married with one spouse employed, and $3,400 for head of family. The personal exemption is $6,000 single, $12,000 married, or $9,500 head of family, plus $1,500 for each dependent and $1,500 for each age-65 or blind box. If no Form 89-350 is on file, the exemption drops to zero (the standard deduction still applies), which over-withholds. Any extra Mississippi withholding you requested is added on top.
The $10,000 zero bracket is what makes Mississippi different from a simple flat-rate state like Kentucky or Louisiana: the effective Mississippi rate is always below the 4.4% headline, because the first $10,000 above your deductions is never taxed. And because Mississippi is phasing its income tax out under the Build Up Mississippi Act, the 4.4% headline itself falls to 4.0% in 2026 and is scheduled to keep dropping.
No Mississippi Employee Unemployment or Local Tax
Mississippi collects no employee unemployment contribution; the entire cost of Mississippi unemployment insurance falls on employers through the Mississippi Department of Employment Security. Mississippi also has no local or county income taxes anywhere in the state, so there is no city line comparable to an Ohio municipal tax or a Kentucky occupational tax. That leaves a Mississippi paycheck with only two income-tax lines, federal and the flat 4.4% state tax, plus FICA.
Real-World Paycheck Scenarios
Scenario 1: Salaried Single Filer in Jackson
Devin earns $65,000 per year at a Jackson logistics firm, paid biweekly, filing single with a standard federal W-4 and claiming the $6,000 personal exemption on Form 89-350. He has no 401(k) deferral and no cafeteria-plan premiums. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Mississippi detail: Devin's annual wages of $65,000 are reduced by the $6,000 exemption and the $2,300 standard deduction to $56,700 of taxable income. The first $10,000 is taxed at 0%, and the remaining $46,700 at 4.4% = $2,054.80 annual, divided by 26 and rounded = $79.00 per period. His effective Mississippi rate is only about 3.16% of gross, below the 4.4% headline, because the standard deduction, exemption, and the $10,000 zero bracket all sit ahead of the rate.
Scenario 2: The No-89-350 Trap (Zero Exemption)
Same worker, same $65,000 salary, but Devin never turned in a Form 89-350, so his employer withholds at zero exemption. Mississippi keeps the $2,300 standard deduction but removes the $6,000 personal exemption.
With no 89-350, taxable income is $65,000 − $2,300 = $62,700, and the tax above the $10,000 bracket is 4.4% of $52,700 = $2,318.80 a year, or $89.00 per period, $10.00 more per check than with the exemption. Over a year that is $6,000 × 4.4% = about $264 of extra Mississippi withholding, refunded only when Devin files his Mississippi return. Filing an accurate Form 89-350 puts that money in each paycheck instead.
Scenario 3: The 401(k) Deferral That Cuts Mississippi Tax
Renee earns $85,000 per year in Gulfport, paid biweekly, filing single with the $6,000 exemption on Form 89-350. She defers $300 per period to a traditional 401(k) ($7,800 per year). Because Mississippi starts from federal income, the deferral lowers her Mississippi line as well as her federal line.
Renee's federal and Mississippi wages are both $77,200 (gross less the $7,800 deferral), while her FICA wages stay at $85,000 because a 401(k) deferral never reduces Social Security and Medicare. Her Mississippi tax comes from ($77,200 − $6,000 − $2,300 − $10,000) × 4.4% ÷ 26 = $100.00 per period. Without the deferral her Mississippi tax would be about $113 per period, so the deferral saves $7,800 × 4.4% = about $343 per year of Mississippi tax now, taxed later when she draws the retirement income; see the Pension and Annuity Income Tax Guide for how distributions are treated at the back end.
Practitioner Insight
The Mississippi story for the last few years has been the phase-out. The Build Up Mississippi Act keeps cutting the flat rate, from 4.7% in 2024 to 4.4% in 2025 to 4.0% in 2026, and it is scheduled to keep going toward zero. A worker who compares a January stub to the prior year's often sees the state line drop and assumes payroll changed something, when the law changed underneath them. We tell clients the direction of travel is down, and that the withholding tables are reset every year to match.
The second recurring item is the $10,000 zero bracket. People expect a flat tax to hit every dollar, but Mississippi never taxes the first $10,000 of taxable income, on top of the standard deduction and exemptions. That is why the effective rate on a Mississippi check is noticeably below the 4.4% headline, and why very low earners can owe no Mississippi tax at all. It also means a Mississippi paycheck compares better against a same-salary Louisiana or Alabama check than the headline rates alone suggest.
A third one worth flagging: the Form 89-350 exemptions are real wage exemptions, not the token credits some states use. Each dependent is a $1,500 exemption, worth about $66 a year, and the personal exemption is $6,000 or $12,000. A missing 89-350 defaults to zero exemption and quietly over-withholds a single worker by roughly $264 a year. When someone's Mississippi refund is unusually large, an unfiled or stale 89-350 is the first thing we check.
When This Calculator Gives a Less Accurate Estimate
- Prior-year paychecks: Mississippi's rate is falling under the Build Up Mississippi Act (4.7% in 2024, 4.4% in 2025, 4.0% in 2026). This calculator applies the 2025 rate, so a 2024 or 2026 stub will not match. The paired Mississippi payroll guide documents the 2026 figures.
- No 89-350 on file: With no Form 89-350, the employer withholds at zero exemption, so real withholding is higher than an estimate that claims the personal exemption. The controlling certificate is the one on file with your employer.
- Married-both-employed split: When both spouses work (code B), the $12,000 joint exemption is divided between them and the standard deduction is $2,300, not $4,600. Enter your own share of the split; the default assumes $6,000.
- Very low earners: Once the standard deduction, exemptions, and the $10,000 zero bracket exceed annual wages, Mississippi withholding is zero. The calculator floors the state line at zero, which is correct.
- Roth 401(k) contributions: A Roth deferral is a post-tax deduction. It reduces neither federal nor Mississippi taxable wages. Do not enter it in the 401(k) field, which models traditional pre-tax deferrals only.
- Multi-state and remote workers: Mississippi has no reciprocity agreements with other states, so a resident of another state working in Mississippi is generally subject to Mississippi withholding on Mississippi-source wages. This calculator assumes Mississippi resident withholding.
- Year-to-date tracking and variable hours: The calculator annualizes a single consistent pay period. Social Security stops mid-year at the wage base, overtime and seasonal hours vary, and bonuses use supplemental federal withholding rules.
Frequently Asked Questions
What is the Mississippi state income tax withholding rate for 2025?
Mississippi withholds at a flat 4.4% rate for 2025 on taxable income above a $10,000 zero bracket. The first $10,000 of Mississippi taxable income is taxed at 0%, and everything above that is taxed at 4.4%. Under the Build Up Mississippi Act the rate falls to 4.0% for 2026 and is scheduled to keep declining toward full repeal. Mississippi taxable income is your wages minus the Form 89-350 standard deduction and exemptions.
How much are the Mississippi standard deduction and exemptions in the withholding formula?
For withholding, Mississippi subtracts a standard deduction set by the Form 89-350 marital-status code plus a dollar exemption. The standard deduction is $2,300 for single or married-both-employed, $4,600 for married with one spouse employed, and $3,400 for head of family. The personal exemption is $6,000 single, $12,000 married, and $9,500 head of family, plus $1,500 for each dependent and $1,500 for each age-65 or blind box. Those amounts are subtracted from annual wages before the $10,000 zero bracket and the 4.4% rate apply.
Do 401(k) contributions reduce Mississippi state income tax?
Yes. Mississippi income tax starts from your federal adjusted gross income, and a traditional 401(k) or 403(b) elective deferral is already excluded from federal taxable wages, so it is excluded from Mississippi taxable wages too. A worker deferring $7,800 to a traditional 401(k) reduces Mississippi taxable wages by $7,800 and saves about $343 of Mississippi tax at the 4.4% rate. The deferral still does not reduce Social Security and Medicare wages, which are based on gross pay less only Section 125 medical premiums.
Does Mississippi have local city or county income taxes on wages?
No. Mississippi has no local or county income tax on wages anywhere in the state. Jackson, Gulfport, Southaven, and every other Mississippi city collect no local wage or earnings tax, so there is no city line on a Mississippi pay stub comparable to an Ohio municipal income tax or a Kentucky occupational tax. The only income taxes withheld from a Mississippi paycheck are the federal tax and the flat 4.4% Mississippi state tax.
What happens if I do not file a Mississippi Form 89-350?
If your employer has no Form 89-350 on file, Mississippi requires withholding at zero exemption, which strips your personal and dependent exemptions and over-withholds. A single worker who could claim the $6,000 personal exemption over-withholds about $264 per year at zero exemption versus filing the certificate. The standard deduction still applies even at zero exemption. Filing an accurate Form 89-350 fixes it.
Do Mississippi employees pay state unemployment tax?
No. Mississippi unemployment insurance is funded entirely by employer contributions to the Mississippi Department of Employment Security (MDES). Employees pay nothing toward Mississippi unemployment, so there is no employee unemployment line on a Mississippi paycheck. Employers pay State Unemployment Insurance on the first $14,000 of each worker's wages, at an experience-rated rate or a 1.0% new-employer rate. Mississippi also has no state disability insurance or paid-family-leave payroll tax deducted from wages.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages for the year exceed it. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
How does a Mississippi paycheck compare to other states?
At the same gross salary, a Mississippi worker takes home less than a worker in Texas or Tennessee, which levy no state income tax, because Mississippi adds the 4.4% state line. But Mississippi's flat tax with its $10,000 zero bracket is among the lower state income taxes in the country, and because the rate is being phased out it keeps falling. Compare directly with the Louisiana, Alabama, Arkansas, Tennessee, and Texas calculators.
Why does my actual Mississippi paycheck differ from this estimate?
This calculator estimates standard federal withholding, FICA, and the flat 4.4% Mississippi tax above the $10,000 zero bracket after the Form 89-350 deduction and exemptions. Actual paychecks also reflect post-tax deductions such as Roth 401(k) contributions and garnishments, year-to-date cumulative Social Security tracking, employer-specific payroll adjustments, mid-year W-4 or 89-350 changes, and any additional Mississippi withholding you requested. The calculator assumes consistent pay each period and does not track cumulative wages across the year.
What To Do Next
Start by confirming two Mississippi-specific numbers before you trust any paycheck estimate. First, pull your most recent pay stub and check whether the state line reflects the $10,000 zero bracket and your Form 89-350 exemption, not 4.4% of your full wages. If the number looks too high, the usual cause is a missing or stale Form 89-350 defaulting you to zero exemption. Second, confirm your 89-350 marital-status code matches your situation: single, married with one spouse employed, married with both employed, or head of family.
If the certificate is wrong or missing, the fix is a new Form 89-350 submitted to your employer. Remember that Mississippi's rate is falling under the Build Up Mississippi Act, so a lower state line next year is the law working as intended, not a payroll error.
For the full Mississippi employer picture, including the state unemployment wage base and filing frequencies, read the Mississippi Payroll Taxes guide. To understand how withholding connects to your year-end liability, see How Payroll Taxes Work and W-4 Withholding Explained. To decode every line on the stub itself, use How to Read a Pay Stub. If you also have self-employment income, the 1099 Tax Calculator estimates the federal side including self-employment tax.
Sources & Editorial Disclosure
- Mississippi Department of Revenue, Publication 89-700 (Rev. 08/25), Withholding Income Tax Tables and Employer Instructions (Exemptions and Deductions Schedule: $6,000 / $12,000 / $9,500 exemptions, $2,300 / $4,600 / $3,400 standard deduction; $10,000 zero bracket; withholding tables reproduce to the whole dollar at the 4.4% 2025 rate)
- Mississippi Department of Revenue, Computer Payroll Accounting Flowchart (for periods in 2026) (formula: TI = annual wages − (exemption + standard deduction); tax = 4.0% of TI over $10,000 for 2026; standard deduction by Form 89-350 code)
- Mississippi Department of Revenue, Form 89-350, Employee's Withholding Exemption Certificate (personal exemption, dependent, and age-65/blind exemption amounts; zero exemption if no certificate is filed)
- Mississippi Department of Employment Security, employer unemployment tax ($14,000 wage base; employer-funded, 1.0% new-employer rate; no employee contribution)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the State of Mississippi. For informational purposes only.