At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $75,000Miss. Code § 91-7-322 (S.B. 2850, 2020) · 2020 |
| TOD deed for real estate | AvailableMiss. Code § 91-27-1 et seq. (Real Property TOD Act, 2020) · 2020 |
| Community-property state | No |
Estate tax
Mississippi does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Mississippi has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Mississippi imposes no inheritance tax; beneficiaries receive Mississippi assets free of any state death-transfer tax.
Probate basics
A successor may collect personal property by affidavit 30 days after death when the estate, less liens, does not exceed $75,000 (raised from $50,000 in 2020). This reaches only personal property — real property passes instead through a will as muniment of title or a recorded TOD deed.
Mississippi is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Miss. Code § 91-27-1 et seq. (Real Property TOD Act, 2020) · 2020 — see the full Mississippi transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The small-estate affidavit does not transfer real estate
The § 91-7-322 affidavit reaches only personal property. Mississippi real property is not conveyed by it — it must pass through a will admitted as muniment of title or a recorded TOD deed, so the $75,000 threshold is not a route to move a home or land out of probate.
The transfer-on-death deed is new and date-gated
Mississippi only authorized transfer-on-death deeds effective July 1, 2020, and only for a deed executed on or after that date by a transferor who dies on or after it. Property passing by TOD deed remains subject to the decedent's creditors.
Separate-property state
Mississippi is not a community-property state, so there is no automatic full step-up in basis on the whole of a married couple's jointly held assets at the first death.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Mississippi small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Mississippi can assess your situation.
Last verified July 20, 2026.