GroundRules
Miss. Code Ann. § 27-9-5: Miss. Code Ann. § 27-9-5
Where this section sits in the code
- MS Code
- Title 27
A tax equal to the sum of the following percentages of the value of the net estate is hereby imposed upon the transfer of the net estate of every decedent dying after March 22, 1956, and before October 1, 1988, whether a resident or a nonresident of the State of Mississippi:
MISSISSIPPI ESTATE TAX SCHEDULE
Over
But not over
Of excess over
$ -0-
$ 60,000
1%
000,60,000
100,000
$ 600 plus 1.6%
60,000
00,100,000
200,000
1,240 plus 2.4%
100,000
00,200,000
400,000
3,640 plus 3.2%
200,000
00,400,000
600,000
10,040 plus 4.0%
400,000
00,600,000
800,000
18,040 plus 4.8%
600,000
00,800,000
1,000,000
27,640 plus 5.6%
800,000
01,000,000
1,500,000
38,840 plus 6.4%
1,000,000
01,500,000
2,000,000
70,840 plus 7.2%
1,500,000
02,000,000
2,500,000
106,840 plus 8.0%
2,000,000
02,500,000
3,000,000
146,840 plus 8.8%
2,500,000
03,000,000
3,500,000
190,840 plus 9.6%
3,000,000
03,500,000
4,000,000
238,840 plus 10.4%
3,500,000
04,000,000
5,000,000
290,840 plus 11.2%
4,000,000
05,000,000
6,000,000
402,840 plus 12.0%
5,000,000
06,000,000
7,000,000
522,840 plus 12.8%
6,000,000
07,000,000
8,000,000
650,840 plus 13.6%
7,000,000
08,000,000
9,000,000
786,840 plus 14.4%
8,000,000
09,000,000
10,000,000
930,840 plus 15.2%
9,000,000
10,000,000 and over
1,082,840 plus 16.0%
10,000,000
Provided, however, that the tax due under this section shall not be less than the state death tax credit allowable under Title 26, Section 2011, USCA .
Collected 2026-09-17T20:49:39Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source