The Magnolia State

Mississippi Legal, Tax
& Document Resources

“Virtute et Armis (By valor and arms)” — Mississippi state motto

Official Mississippi resources: tax deadlines, labor laws, business registration, immigration guidance, and free AI contract review — all in plain English.

2M+
Residents
4% flat (on income over $10,000)
State Income Tax
$7.25 (federal; no state minimum wage law)
Min. Wage
Great Seal of the State of Mississippi
35th
by population
36th
GDP $165.1B
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Mississippi Lease Agreement
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Risk ScoreMedium
⚠Automatic renewal clause — 60-day opt-out window
!Late fee exceeds Mississippi statutory limit
✓Deposit terms comply with state law
2,954,160
Population
Census 2025 ↗
$165.1B
State GDP
BEA 2025 ↗
$59,127
Median Income
ACS 2024 ↗
295K
Small Businesses
SBA 2025 ↗
3.3%
Unemployment
BLS Sep 2026 ↗
2.7%
Foreign-Born
ACS 2024 ↗
Income Tax
4% flat (on income over $10,000)
State income tax (2026)
Min. Wage
$7.25 (federal; no state minimum wage law)
Eff. 2009-07-24
Property Tax
0.75%
Avg effective rate on owner-occupied homes
Sales Tax
7% state; 7.06% avg. with local
State rate; local rates may add
LLC Fee
$50
Certificate of Formation
Unemployment
3.3%
Seasonally adjusted
Tax Deadline
Apr 15
State return due (next business day if a weekend)
Annual Report
$0
LLC annual filing

How Mississippi compares

Ranked against the other 49 states on the figures we hold. Rates that combine state and local components — sales tax, the minimum wage where it varies by region — are shown on this page but not ranked, because a single number would misstate them.

FigureMSNationallyIn its region
PopulationUS Census Bureau, Vintage 2025 estimates, July 1, 20252,954,16035th highest of 5011 of 12
GDP ($bn)Bureau of Economic Analysis, 2025165.136th highest of 5011 of 12
Median household incomeUS Census Bureau, ACS 2024 1-year, 2024$59,12750th highest of 5012 of 12
Unemployment rateBureau of Labor Statistics, LAUS (seasonally adjusted, preliminary), September 20263.3%tied 11th lowest of 501 of 12
Foreign-born shareUS Census Bureau, ACS 2024 1-year, 20242.7%48th highest of 5011 of 12
Property tax ratechecked Nov 2026; confirm with the Mississippi legislature0.75%tied 16th lowest of 507 of 12
Deposit return window (days)checked Nov 2026; confirm with the Mississippi legislature45tied 44th lowest of 509 of 12
Eviction notice (days)checked Nov 2026; confirm with the Mississippi legislature3tied 31st highest of 509 of 12
  • State income tax: yes41 of 50 states answer the same way
  • At-will employment: yesthe same in all 50 states — it does not set Mississippi apart
  • Paid sick leave required: no30 of 50 states answer the same way
  • Paid family leave: no38 of 50 states answer the same way
  • Workers' comp required: yes49 of 50 states answer the same way
  • Rent control permitted: no46 of 50 states answer the same way
  • Annual report required: yes43 of 50 states answer the same way

Statistical figures: US Census Bureau, Vintage 2025 estimates (July 1, 2025) · US Census Bureau, ACS 2024 1-year (2024) · Bureau of Economic Analysis (2025) · Bureau of Labor Statistics, LAUS (seasonally adjusted, preliminary) (September 2026) · SBA Office of Advocacy, 2025 Small Business Profiles (2025). Tax, wage, business and tenancy figures are recorded from state sources and were last checked on 2026-11-05 — confirm anything you are about to act on with the Mississippi legislature.

What's changing in Mississippi

Enacted changes with a fixed effective date. Contracts, payroll and leases signed now may run past these dates.

Took effect in the last 12 months

  • January 1, 2026
    Income tax cut to 4% (from 4.4%)

    HB 1 (2025) continues phasing the rate down.

    Source ↗

Checked against official sources on 2026-11-05.

How long you have in Mississippi

The periods that decide whether something is on time. Days are calendar days unless the underlying rule says otherwise.

Return a security deposit within
45 days
Eviction notice before filing
3 days
LLC formation processed in
5–7 days
Annual report due
April 15
Overtime starts after
40 hrs/week

AI Legal Insights — Mississippi

AI-generated · Updated July 2026

Powered by Gemma AI
Legal Climate

Mississippi operates under a common law system with a judiciary structured around<pad> Circuit, Chancery, and Justice courts. The state is known for its specific Chancery Court system, which handles matters of equity, domestic relations, and probate, distinct from general jurisdiction courts.

Business Climate

Mississippi offers a competitive tax environment, including a declining flat income tax and low LLC formation fees, making it attractive for small businesses. While the state benefits from a low-cost labor market, businesses must navigate a regulatory landscape<pad><pad> focused on agriculture, manufacturing, and maritime industries.

Immigration

The immigrant population in Mississippi is relatively small at 2.7%, with much of the community concentrated in agricultural and service sectors. There are no state-level sanctuary policies, and immigration enforcement is primarily handled through federal agencies like USCIS.

Contract Tips for Mississippi
  • ›Ensure all real estate contracts comply with the Mississippi Statute of Frauds, requiring written documentation for land transfers.
  • ›Be mindful of Mississippi's specific<pad> rules regarding 'unconscionability' in consumer contracts which can void agreements.
  • ›Include a clear choice-of-law clause specifying Mississippi law to avoid jurisdictional uncertainty in local disputes.

AI-generated insights · Verify with a licensed attorney before relying on this information.

🔍 What documents do you need in Mississippi?

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Employment Laws

Mississippi labor regulations

MS

Mississippi is an at-will, right-to-work state with no state minimum wage law, so the federal floor of $7.25/hr applies. There are no state mandates for paid sick leave or paid family leave. Workers' compensation is mandatory for employers with five or more employees, and all employers must use E-Verify for new hires. The state income tax rate fell to a flat 4% in 2026 and is scheduled to keep phasing down.

LawMS RuleFederal Floor
Minimum Wage$7.25/hr (federal rate applies; no state minimum wage law)$7.25/hr
OvertimeNo state overtime law; FLSA overtime after 40 hrs/week at 1.5× rate appliesFLSA: after 40 hrs/week
Paid Sick LeaveNo state mandateNone (federal)
Paid Family LeaveNo state programFMLA: 12 weeks unpaid
Workers CompMandatory for employers with 5+ employeesFederal employees: yes
At-Will EmploymentYes; right-to-work stateDefault nationwide
Final PaycheckNo state final-pay statute; final wages are generally paid on the next regular paydayNo federal deadline
Meal BreaksNo state meal or rest break requirementNo federal requirement
E-VerifyAll employers must verify new hires through E-VerifyVoluntary for most private employers
Notable Exceptions & Protections
  • Mississippi has few state employment discrimination laws covering private employers, so federal laws (Title VII, ADA, ADEA) are the main protection for private-sector employees.
  • Mississippi is a right-to-work state — employees cannot be required to join or financially support a union as a condition of employment.
  • The workers' compensation threshold is 5 or more employees; smaller businesses may buy coverage voluntarily.
  • Mississippi does not have a state WARN Act — only the federal WARN Act applies to mass layoffs and plant closings.
  • The Mississippi Employment Protection Act prohibits knowingly hiring unauthorized workers and requires all employers to use E-Verify for new hires.
  • Non-compete agreements can be enforced in Mississippi if they are reasonable in duration, geographic scope, and the interests they protect; courts review them case by case.

Sources: U.S. Department of Labor state minimum wage table · state labor agencies (checked Nov 2026)

Landlord-Tenant Laws

Mississippi rental regulations

MS

Mississippi landlord-tenant law provides basic protections but is less tenant-protective than many states. There is no statutory cap on security deposits, and deposits must be returned within 45 days of the end of the tenancy. Mississippi has no rent control. Eviction for non-payment requires only a 3-day notice to pay or vacate — one of the shortest periods in the country.

TopicMS Rule
Security DepositNo statutory cap on the amount
Deposit ReturnWithin 45 days after the tenancy ends, with a written itemization of any deductions
Rent ControlNo rent control anywhere in the state
Eviction Notice (Non-Payment)3-day notice to pay rent or vacate before filing for eviction in court
Eviction Notice (Lease Violation)30-day written notice for a material lease violation; the lease ends unless the tenant fixes the problem within 14 days
Ending a Periodic Tenancy30 days' written notice for a month-to-month tenancy; 7 days for week-to-week
HabitabilityLandlord must comply with applicable building and housing codes and keep the premises in reasonably safe and fit condition
Retaliation ProtectionLimited; tenants may raise retaliation as a defense in some eviction cases
Late FeesAllowed if set out in the lease; no statutory cap
Entry NoticeNo specific statutory notice period; reasonable notice is expected and lease terms usually control
Know your rights

Both landlords and tenants have enforceable rights under Mississippi law. Document all communications and keep copies of your lease agreement. Use AI review to spot risky clauses before signing.

Starting a Business

Mississippi LLC formation guide

MS

Mississippi has one of the lowest LLC costs in the nation: $50 to file a Certificate of Formation and a free annual report due April 15. The state recruits manufacturing and automotive investment with incentive packages, and its low cost of doing business and Gulf Coast port access make it attractive for distribution and manufacturing. The state income tax rate is a flat 4% for 2026 on income over $10,000.

$50
LLC Filing Fee
Free
EIN (IRS)
$0
Annual Report

Step-by-step LLC formation

  1. 1
    Choose a business name — must include "LLC", "L.L.C.", or "Limited Liability Company"; check availability with the Mississippi Secretary of State
  2. 2
    Designate a registered agent with a physical Mississippi street address (no P.O. boxes)
  3. 3
    File a Certificate of Formation with the Mississippi Secretary of State online
  4. 4
    Pay the $50 LLC formation fee
  5. 5
    Get an EIN from the IRS — free at irs.gov
  6. 6
    Register with the Mississippi Department of Revenue for sales tax (7% state rate), employer withholding, and other applicable taxes
  7. 7
    If you hire, enroll in E-Verify and register for state unemployment insurance with the Mississippi Department of Employment Security
  8. 8
    File the annual report with the Secretary of State by April 15 each year — there is no fee
  9. 9
    Open a business bank account using your EIN and filed Certificate of Formation
  10. 10
    Check local business licenses and permits with your city or county
United States Federal

Every LLC also needs a free EIN from the IRS (Form SS-4). Apply online at irs.gov — takes about 15 minutes and is required to open a business bank account.

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Federal Offices

United States government offices in Mississippi

US GOV
IRSIRS Taxpayer Assistance Centers

Walk-in assistance by appointment only. Call (844) 545-5640 to schedule, or book online at irs.gov.

IRS Jackson MS
100 W Capitol St, Jackson, MS 39269
USCISUSCIS Field Offices

Immigration appointments via my.uscis.gov or call (800) 375-5283.

USCIS New Orleans Field Office (serves MS)
1250 Poydras St, New Orleans, LA 70113

Latest Tax & Business News

Updated daily

Check these official sources for latest Mississippi tax & business news:

Top Mississippi Cities

Localized legal, tax & contract help for each city.

5 cities
Jackson
Government · Healthcare
Gulfport
Port · Tourism
Southaven
Retail · Logistics
Hattiesburg
Education · Healthcare
Biloxi
Gaming · Tourism

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Common Questions

Mississippi legal & business FAQ

MS
Mississippi has no state minimum wage law, so the federal minimum wage of $7.25 per hour applies to covered employers. That rate has been in effect since July 24, 2009.
No. Mississippi has no state mandate for paid sick leave or paid family leave. Employees may be eligible for unpaid leave under the federal FMLA if they work for a covered employer.
File a Certificate of Formation with the Mississippi Secretary of State and pay the $50 filing fee. You need a registered agent with a Mississippi street address and a free EIN from the IRS.
Yes. Mississippi LLCs must file an annual report with the Secretary of State by April 15 each year. There is no filing fee, but LLCs that do not file can be administratively dissolved.
Mississippi has a flat 4% income tax for 2026 on income over $10,000, down from 4.4% in 2025. Under HB 1 (2025), the rate is scheduled to keep phasing down in later years.
Mississippi follows the federal deadline: Form 80-105 is due April 15. If that date falls on a weekend or holiday, the deadline moves to the next business day.
No. Mississippi has no rent control, and landlords may set rent at whatever level the market and the lease allow.
For non-payment of rent, a landlord must give a 3-day notice to pay or vacate before filing an eviction action. For other material lease violations, the landlord gives a 30-day notice, and the tenant can avoid termination by fixing the problem within 14 days.
The landlord must return the deposit within 45 days after the tenancy ends, with a written itemization of any amounts kept. Mississippi does not cap the size of the deposit.
Mississippi's state sales tax rate is 7%, one of the highest state rates in the nation. A few cities add local taxes, so the average combined rate is about 7.06%.
The IRS Taxpayer Assistance Center in Mississippi is at 100 W Capitol St in Jackson. Call (844) 545-5640 to schedule an appointment.
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