Mississippi Standard Deduction
The Mississippi standard deduction is a flat amount you can subtract from your gross income before Mississippi income tax is calculated, instead of itemising individual deductions. This page shows the Mississippi standard deduction for tax year 2025 by filing status, sourced directly from the Mississippi Department of Revenue, and calculates your Mississippi taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Mississippi itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Mississippi provides. Use this alongside the Mississippi income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Mississippi standard deduction for 2025 is $2,300.00 (single) and $4,600.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $57,700.00 of Mississippi taxable income.
Mississippi standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $2,300.00 | Mississippi Department of Revenue |
| Married filing jointly | $4,600.00 | Mississippi Department of Revenue |
| Head of household | $3,400.00 | Mississippi Department of Revenue |
| Married filing separately | $2,300.00 | Mississippi Department of Revenue |
Mississippi's standard deduction amounts are: $2,300 for single and married filing separately filers, $4,600 for married filing jointly, and $3,400 for head of household. Mississippi also provides personal exemptions separately: $6,000 for single filers, $12,000 for married filing jointly, $9,500 for head of household, and $6,000 for married filing separately. Personal exemptions and the standard deduction can both reduce Mississippi taxable income.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Mississippi standard deduction: frequently asked questions
What is the Mississippi standard deduction for 2025?
For tax year 2025, the Mississippi standard deduction is $2,300.00 for single filers and $4,600.00 for married couples filing jointly, as published by the Mississippi Department of Revenue. It is subtracted from your gross income to give your Mississippi taxable income.
How does the Mississippi standard deduction affect my tax?
The standard deduction lowers your Mississippi taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $2,300.00 standard deduction has $57,700.00 of Mississippi taxable income before any other adjustments.
Should I take the Mississippi standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Mississippi exceed the standard deduction of $2,300.00 (single) or $4,600.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Mississippi Department of Revenue.
What is Mississippi's income tax rate for 2025?
For tax year 2025, Mississippi imposes no tax on the first $10,000 of taxable income and taxes income over $10,000 at 4.4%, under Mississippi Code §27-7-5 as amended by HB 531 (2022). This continues a multi-year phased reduction toward eliminating the state income tax.
How is Mississippi phasing out its income tax?
Mississippi HB 531 (2022) established a schedule of annual rate reductions. The 5% top rate was reduced to 4.7% in 2024, then to 4.4% in 2025, and will drop to 4.0% in 2026. Further reductions are planned toward a long-run target of 3.0% by 2030, with full elimination contingent on the state meeting revenue benchmarks.
What standard deduction and exemptions does Mississippi allow?
Mississippi's standard deduction is $2,300 for single filers and married filing separately, $4,600 for married filing jointly, and $3,400 for head of household. In addition, Mississippi allows personal exemptions: $6,000 for single, $12,000 for married filing jointly, $9,500 for head of household, and $6,000 for married filing separately. Both the standard deduction and personal exemption reduce Mississippi taxable income.
Does Mississippi tax retirement and Social Security income?
Mississippi is one of the most retirement-friendly states for income tax purposes. Mississippi does not tax Social Security benefits, public or private pension income, or distributions from qualified retirement plans such as 401(k) or IRA accounts. This exemption applies regardless of the taxpayer's age or income level.
Official sources
- Mississippi standard deduction (tax year 2025): Mississippi Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.