No state death tax
Mississippi Estate and Inheritance Tax in 2026
No current Mississippi estate or inheritance tax on a 2026 or 2027 death. Mississippi has no inheritance or gift tax, and its credit-based estate tax produces no tax for deaths after 2004.
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Mississippi and federal death-tax estimate
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- Total estimated death taxes
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- Mississippi death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Mississippi
Mississippi Revenue expressly states there is no inheritance or gift tax. Its estate tax depends on the federal state death-tax credit; that credit became a deduction for deaths after 2004. The two federal mechanisms are different, so a deduction does not revive this state tax.
A federal deduction is not the former state death-tax credit
Mississippi Revenue's estate page expressly separates its credit-linked estate tax from inheritance and gift taxes, which the state does not impose. The change after 2004 matters because a credit and a deduction are different mechanisms. A modern federal deduction for eligible state death taxes does not provide a credit amount from which Mississippi can calculate a pickup tax.
Avoid entering an invented Mississippi exemption or multiplying a beneficiary's inheritance by a federal marginal rate. Neither follows from the department's current rule. If the estate owes an eligible death tax in another state, the prepared federal return may allow a deduction, but that is an interstate and federal matter. It must be supported by the completed schedules rather than inferred from Mississippi residence.
For a large Mississippi estate, collect prior gift returns even if no state gift tax was paid. Federal adjusted taxable gifts are entered in addition to the prepared taxable estate. The amount of cash distributed to one heir leaves out those lifetime transfers and other estate assets, so it cannot reliably stand in for the federal base in the worksheet below.
Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Mississippi with the other no-tax states.
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