Mississippi paychecks in 2026: what changed

Mississippi's rate dropped for 2026, and the 2026 withholding tables and formula use the new rate.

The changes

• New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
• Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
• Tips and overtime deductions for 2025–2028 — see below.
• Rate: 4% on taxable income above $10,000 (was 4.4% in 2025).
• Next year: 3.75%, falling to 3% by 2030 under the law approved March 27, 2025.
• Exemptions: $6,000 single, $9,500 head of family, $12,000 married, $1,500 per dependent.
• Standard deduction: $2,300 single, $3,400 head of family, $4,600 married.
• Minimum wage: still $7.25, the federal rate, because Mississippi has no minimum wage law of its own.

Tips and overtime in 2026

New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).

These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.

Work out your 2026 Mississippi paycheck →

Other Mississippi calculators

Paycheck calculator · Hourly paycheck calculator · Salary paycheck calculator · What changed for 2026

Other states: Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming

Sources

• IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
• IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
• Social Security Administration — 2026 wage base of $184,500
• IRS — tips and overtime deductions
• Mississippi Department of Revenue — Computer Payroll Accounting, For Periods In 2026 (flowchart, updated 8-13-25) — STDED M $4,600, B $2,300, H $3,400, S $2,300; TI = AGP − (EX + STDED); TAX = (TI − 10,000) × .04; PWT = TAX ÷ PERIOD; round to whole dollars; add Line 7 additional amount
• Mississippi Department of Revenue — Pub 89-700-25-1 (Rev. 07/25), Withholding Tax Tables and Instructions (revised 1/13/2026) — tax year 2026: first $10,000 0%, excess 4.0%; exemptions $6,000 single / $12,000 married / $9,500 head of family / $1,500 per dependent, age 65+, blind; standard deduction $2,300 / $3,400 / $4,600, $2,300 each if both spouses work; no Form 89-350 → zero exemption; round to the nearest whole dollar
• Mississippi Department of Revenue — Withholding tax (2026 tables and publications) — 2026 daily, weekly, bi-weekly, semi-monthly and monthly tables; Pub 89-700; computer payroll flowchart
• Mississippi Department of Revenue — 2026 bi-weekly withholding tables (effective January 1, 2026) — Table A single $980–$1,000: $21 at $0, $11 at $6,000; $1,480–$1,500: $41 / $31 / $29 at $0 / $6,000 / $7,500; Table B $1,480–$1,500: $39 / $24 at $0 / $9,500; Table C $1,480–$1,500: $37 / $19 at $0 / $12,000
• Mississippi Department of Revenue — Form 89-350-25-8-1-000 (Rev. 10/25), Employee's Withholding Exemption Certificate — Line 1 single $6,000; 2(a) spouse not employed $12,000; 2(b) spouse employed, part of $12,000 in multiples of $500; Line 3 head of family $9,500; Line 4 $1,500 per dependent; Line 5 $1,500 age 65+ / blind; Line 6 total; Line 7 additional withholding; Line 8 military spouse exempt
• Mississippi Legislature — HB 1, 2025 Regular Session (as sent to Governor), Build Up Mississippi Act — § 27-7-5 rate on taxable income over $10,000: 4.4% 2025, 4% 2026, 3.75% 2027, 3.5% 2028, 3.25% 2029, 3% 2030; approved March 27, 2025 (enrolled text also at https://legiscan.com/MS/text/HB1/2025)
• Mississippi Department of Employment Security — Employer FAQs — employers pay tax on the first $14,000 of wages paid to each employee each calendar year
• Mississippi Department of Employment Security — Unemployment tax — Unemployment Insurance Tax is paid by the employer
• U.S. Department of Labor — State minimum wage laws (updated July 1, 2026) — Mississippi: no state minimum wage law; employers covered by the FLSA pay the federal $7.25
• U.S. Department of Labor — Minimum wages for tipped employees (updated July 1, 2026) — Mississippi: $2.13 cash wage, $5.12 tip credit, more than $30 a month in tips
• U.S. Department of Labor — Overtime pay — time and one-half after 40 hours in a workweek
• U.S. Department of Labor — State payday requirements — Mississippi: every two weeks or twice a month for manufacturers employing 50 or more and public service corporations
• U.S. Department of Labor — How to file a complaint (Wage and Hour Division) — federal minimum wage and overtime complaints