{"data":{"id":"us-ms/miss.-code-ann.-27-9-5","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-9-5","heading":"Miss. Code Ann. § 27-9-5","body":"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:\n\nMISSISSIPPI ESTATE TAX SCHEDULE\n\nOver\n\nBut not over\n\nOf excess over\n\n$ -0-\n\n$ 60,000\n\n1%\n\n000,60,000\n\n100,000\n\n$ 600 plus 1.6%\n\n60,000\n\n00,100,000\n\n200,000\n\n1,240 plus 2.4%\n\n100,000\n\n00,200,000\n\n400,000\n\n3,640 plus 3.2%\n\n200,000\n\n00,400,000\n\n600,000\n\n10,040 plus 4.0%\n\n400,000\n\n00,600,000\n\n800,000\n\n18,040 plus 4.8%\n\n600,000\n\n00,800,000\n\n1,000,000\n\n27,640 plus 5.6%\n\n800,000\n\n01,000,000\n\n1,500,000\n\n38,840 plus 6.4%\n\n1,000,000\n\n01,500,000\n\n2,000,000\n\n70,840 plus 7.2%\n\n1,500,000\n\n02,000,000\n\n2,500,000\n\n106,840 plus 8.0%\n\n2,000,000\n\n02,500,000\n\n3,000,000\n\n146,840 plus 8.8%\n\n2,500,000\n\n03,000,000\n\n3,500,000\n\n190,840 plus 9.6%\n\n3,000,000\n\n03,500,000\n\n4,000,000\n\n238,840 plus 10.4%\n\n3,500,000\n\n04,000,000\n\n5,000,000\n\n290,840 plus 11.2%\n\n4,000,000\n\n05,000,000\n\n6,000,000\n\n402,840 plus 12.0%\n\n5,000,000\n\n06,000,000\n\n7,000,000\n\n522,840 plus 12.8%\n\n6,000,000\n\n07,000,000\n\n8,000,000\n\n650,840 plus 13.6%\n\n7,000,000\n\n08,000,000\n\n9,000,000\n\n786,840 plus 14.4%\n\n8,000,000\n\n09,000,000\n\n10,000,000\n\n930,840 plus 15.2%\n\n9,000,000\n\n10,000,000 and over\n\n1,082,840 plus 16.0%\n\n10,000,000\n\nProvided, 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 .","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"83d22e54e4bb9be43aaeaf385a762717c9f3a3a68781f3d4006e5ce84982ebf3","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-9-49","next":"us-ms/miss.-code-ann.-27-9-5.nr2"},"notice":"GroundRules: Original legal text. Not legal advice."}