Mississippi pay stubs: state taxes and withholding
Mississippi paycheck withholding: the 4.0% state income tax for 2026 with an exempt first slice of income, no local income tax, plus federal taxes.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Mississippi's income tax is close to flat, with a built-in cushion at the bottom. For 2026, the first slice of taxable income is taxed at 0% and everything above it at 4.0%. The top rate has been stepping down in recent years, so a 2026 stub will show less state tax than a 2025 stub for the same pay.
Employees complete Form 89-350, Mississippi's withholding exemption certificate. The Department of Revenue's tables turn those exemptions and the pay period into the amount to withhold. Lower-paid and part-time workers may see little or no state tax withheld because of the exempt amount. That is expected.
Other state payroll deductions
Mississippi does not run a state disability insurance program or a paid family leave payroll program. State unemployment insurance is an employer tax. In practice, state income tax is the only Mississippi-specific line on most stubs.
Local taxes
No Mississippi city or county charges an income tax on wages, so there's no local withholding to set up. That holds whether an employee works in Jackson, on the Gulf Coast or in a rural county, which keeps multi-location payroll simple.
Federal withholding still applies
Federal taxes are usually the bigger share of the deductions on a Mississippi paycheck:
- Federal income tax, based on the Form W-4 the employee gave you
- Social Security at 6.2% of wages, up to the annual Social Security wage base
- Medicare at 1.45% of all wages, plus 0.9% additional Medicare once wages go over $200,000 for the year
Creating a Mississippi pay stub with PayStubNest
Start in the pay stub generator. Enter an hourly rate and hours worked, or an annual salary, then select Mississippi. PayStubNest figures federal withholding and Mississippi state tax and rolls every period into year-to-date totals. The exact amounts depend on pay, pay frequency, the employee's W-4 choices, any deductions and year-to-date totals. PayStubNest works all of that out automatically. Build and preview for free. You only pay to download.
Record-keeping tip
Keep each employee's Form 89-350 on file with the date you received it, and ask for a new one when their family or filing situation changes. Withholding is only as accurate as the form behind it. The Mississippi Department of Revenue withholding page has the current tables.