{"data":{"id":"us-ms/miss.-code-ann.-27-9-5.nr2","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-9-5.nr2","heading":"Miss. Code Ann. § 27-9-5.nr2","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 on or after October 1, 1988, and before October 1, 1989, 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$ 100,000\n\n1.7%\n\n00,100,000\n\n200,000\n\n1,700 plus 3.4%\n\n100,000\n\n00,200,000\n\n400,000\n\n5,100 plus 5.2%\n\n200,000\n\n00,400,000\n\n600,000\n\n15,500 plus 6.6%\n\n400,000\n\n00,600,000\n\n800,000\n\n28,700 plus 8.0%\n\n600,000\n\n00,800,000\n\n1,000,000\n\n44,700 plus 9.7%\n\n800,000\n\n01,000,000\n\n1,500,000\n\n64,100 plus 11.4%\n\n1,000,000\n\n01,500,000\n\n2,000,000\n\n121,100 plus 12.7%\n\n1,500,000\n\n02,000,000\n\n2,500,000\n\n184,600 plus 14.0%\n\n2,000,000\n\n02,500,000\n\n3,000,000\n\n254,600 plus 15.3%\n\n2,500,000\n\n03,000,000\n\n3,500,000\n\n331,100 plus 16.7%\n\n3,000,000\n\n03,500,000\n\nAnd over\n\n414,600 plus 18.4%\n\n3,500,000\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":"0cf48409fcea8055b157121cf07c0e8bc2b8d7a3535fe4b9b913a0254835aa14","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-9-5","next":"us-ms/miss.-code-ann.-27-9-5.nr3"},"notice":"GroundRules: Original legal text. Not legal advice."}