💼 Mississippi Self-Employment Tax Calculator
Enter your income to see your Mississippi tax breakdown.
A Flat 4% With a $10,000 Head Start
How the 2026 calculation works
Mississippi dropped its lower brackets in 2023 and has been cutting the remaining rate every year since: 5% in 2023, 4.7% in 2024, 4.4% in 2025 and 4% for 2026. The first $10,000 of taxable income is taxed at zero.
Before you get to that $10,000, a single filer subtracts a $2,300 standard deduction and a $6,000 personal exemption. A married couple subtracts $4,600 and $12,000. So a single freelancer pays Mississippi nothing on the first $18,300 of income, and 4% on the rest.
What it comes to
On $75,000 of net profit a single filer owes Mississippi $2,056, which is 2.7% of profit. Mississippi allows the federal deduction for half of your self-employment tax, so the starting point is the adjusted gross income you already see on your federal return. No Mississippi city or county charges its own income tax.
The rate keeps falling
The Build Up Mississippi Act, signed in 2025, continues the reductions after 2026 until the rate reaches 3% in 2030. After that, further cuts depend on state revenue meeting set targets, with the stated aim of ending the income tax altogether.
If you are deciding how much to set aside for next year, the percentage you used this year will be slightly too high. That is the comfortable direction to be wrong in.
Sales tax and your work
Mississippi's 7% sales tax reaches a list of specified services, mostly repair, installation and similar work on physical property. Typical freelance services such as writing, design and consulting are not on it. Software and some computer services can be, so check the Department of Revenue guidance if you sell either.
Mississippi Income Tax Brackets and Deductions for 2026
| Rate | Taxable income, all filers |
|---|---|
| 0% | $0 – $10,000 |
| 4% | Over $10,000 |
| Before and after the brackets | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $2,300 | $4,600 |
| Personal exemption | $6,000 | $12,000 |
Mississippi by the Numbers
At $75,000 net profit, Mississippi ranks #17 of 51 jurisdictions for total 1099 tax burden (rank 1 = lowest). A single freelancer pays $2,056 in state tax on top of $17,101 federal, $19,158 in total, a 25.5% effective rate.
What a single freelancer pays in Mississippi (2026)
| Net profit | Mississippi state tax | Total tax (SE + federal + state) | Take-home | Effective rate |
|---|---|---|---|---|
| $50,000 | $1,127 | $11,588 | $38,412 | 23.2% |
| $75,000 | $2,056 | $19,158 | $55,842 | 25.5% |
| $100,000 | $2,985 | $28,731 | $71,269 | 28.7% |
| $150,000 | $4,844 | $48,229 | $101,771 | 32.2% |
Single filer, standard deduction, no QBI or other deductions. Computed with the same 2026 engine as the calculator.
How Mississippi compares to its neighbors at $75,000
| State | State tax | Total tax | vs Mississippi |
|---|---|---|---|
| Tennessee | $0 | $17,101 | $2,056 less |
| Alabama | $3,220 | $20,322 | $1,164 more |
| Louisiana | $1,705 | $18,806 | $351 less |
| Arkansas | $2,091 | $19,193 | $35 more |
Sources: IRS Rev. Proc. 2025-32 (federal brackets and standard deduction), SSA 2026 wage base ($184,500), Mississippi Department of Revenue, and the Tax Foundation's 2026 state income tax table. Last updated October 7, 2026.
Mississippi Freelancer FAQ
What is Mississippi's income tax rate for 2026?
A flat 4% on taxable income above $10,000. The rate was 4.4% in 2025 and is scheduled to reach 3% by 2030 under the Build Up Mississippi Act.
How much income is exempt from Mississippi tax?
A single filer subtracts a $2,300 standard deduction and a $6,000 personal exemption, and the first $10,000 of taxable income is taxed at 0%. That is $18,300 with no Mississippi tax. Joint filers subtract $4,600 and $12,000.
Does Mississippi allow the self-employment tax deduction?
Yes. The Mississippi return includes the deduction for half of self-employment tax, as the federal return does.
Does Mississippi have local income taxes?
No. No Mississippi city or county levies an income tax.
📐 How these Mississippi numbers are produced
The calculator and every table on this page run the same engine: 2026 federal brackets and standard deduction, and self-employment tax at 15.3% on 92.35% of net profit. Mississippi's own 2026 brackets, deductions, exemptions and credits are applied on top, as shown step by step in the calculator. When a legislature changes a rate during the year, the engine is updated and the change is recorded on the methodology and changelog page.
- Federal brackets & standard deduction: IRS Rev. Proc. 2025-32 (2026)
- Self-employment tax: 15.3% with the 92.35% net-earnings adjustment, the 50% SE-tax deduction, and the 0.9% Additional Medicare Tax, per IRS rules
- Social Security wage base: $184,500 for 2026 (SSA)
- Mississippi figures: Mississippi Department of Revenue, cross-checked against the Tax Foundation's 2026 table
Built & maintained by Rahul B.
A software developer who got tired of “free” 1099 calculators that use lazy flat rates and give wrong numbers — so I built one on the actual 2026 IRS brackets and real state-by-state rates, updated every tax year. More about this tool →
Last reviewed for tax year 2026 · Independent tool — not affiliated with the IRS. Estimates for planning only; verify with a tax professional before filing.