Estate and Inheritance Tax in Mississippi
Mississippi has no estate tax return requirement for deaths on or after January 1, 2005, and it has no inheritance tax.
Last checked . General information, not legal advice.
Mississippi at a glance
- State estate tax
- No
- Estate tax exemption
- No state estate tax
- Top estate tax rate
- No state estate tax
- Inheritance tax
- No
The rules in Mississippi
Does Mississippi have a state estate tax?
No. State estate tax in Mississippi: no.
What is the estate tax exemption in Mississippi?
Estate tax exemption in Mississippi: No state estate tax.
What is the top estate tax rate in Mississippi?
Top estate tax rate in Mississippi: No state estate tax.
Does Mississippi have an inheritance tax?
No. Inheritance tax in Mississippi: no.
Where do the Mississippi estate and inheritance tax rules come from?
The rules above come from Mississippi Department of Revenue: Estate. Each source is linked on this page. We last checked them in October 2026.
Good to know
Mississippi also has no gift tax.
What this means in practice
State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.
Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.
Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.
More Mississippi rules
- Executor Compensation Laws in Mississippi
- Health Care Power of Attorney Requirements in Mississippi
- Intestate Succession Laws in Mississippi
- Small Estate Affidavit Limits in Mississippi
- Spousal Elective Share Law in Mississippi
- Will Contest Deadline in Mississippi
- Tenant Abandoned Property Laws in Mississippi
- Adverse Possession Laws in Mississippi
- Security Deposit Laws in Mississippi
- Eviction Notice Requirements in Mississippi
- Will Requirements in Mississippi
- All Mississippi documents and rules