Mississippi veteran taxes

Military retired pay in Mississippi

Exempttax year 2025Sources 1, 2, 3, 4

Mississippi exempts in total retirement income from federal, state and private retirement systems; the Department of Revenue’s tax year 2025 Form 80-100 instructions set no age, cap or income test, and only early or excess distributions are taxed. The state income tax law, as reproduced by the Legislature, exempts retirement allowances paid under any retirement system of the United States government (Miss. Code § 27-7-15(4)(k)). The current instructions and statute text don’t name military retired pay separately; an older item in the Department of Revenue’s regulations still describes a $6,000 limit for Armed Forces retirement pay, which conflicts with the tax year 2025 instructions.

Survivor Benefit Plan annuities

Check with the stateSources 5, 6

Mississippi’s income tax law (Miss. Code § 27-7-15(4)(k), as reproduced by the Legislature) and Department of Revenue regulation 35.III.2.07 extend the exemption for U.S. government retirement allowances to the spouse or other beneficiary at the death of the primary retiree. No current Department of Revenue page names Survivor Benefit Plan annuities, and an older military item in the same regulations still describes a $6,000 exclusion for survivor annuities.

Property tax relief for disabled veterans

Exemption or creditSources 7, 8

Mississippi fully exempts from property taxes the homestead of an honorably discharged veteran classified as having a service-connected total disability (the Department of Revenue’s Tier 3 homestead exemption; Miss. Code §§ 27-33-67 and 27-33-75 as cited by the Veterans Affairs Board). The veteran applies to the county tax assessor between January 1 and April 1, must own and occupy the home as a primary residence on January 1, and does not refile each year unless ownership, use or eligibility changes.

• Tier 3 also covers honorably discharged veterans at least 90 years old, and unremarried surviving spouses of service members killed or who died on active duty or active duty for training.

Vehicle registration for disabled veterans

Fee waiver or discountSources 9, 10, 11

Mississippi lets a resident veteran with a 100% service-connected disability evaluated as permanent and total by the VA, or a 100% rating based on individual unemployability evaluated as permanent and total, and the unremarried surviving spouse, buy a motor vehicle license tag for a private passenger motor vehicle or pickup truck for $1.00 in total cost (Miss. Code § 27-19-53, as cited by the Veterans Affairs Board). The Department of Revenue says a qualified veteran may register up to 2 vehicles and 1 motorcycle this way, exempt from all ad valorem and privilege taxes, with regular fees for any more; its FAQ also lists a 70% non-permanent service-related disability as qualifying, which the Veterans Affairs Board page does not.

• Plates: 100% Disabled Veteran plates by branch of service, with motorcycle versions; the Department of Revenue also lists a Disabled American Veteran Less than 100% plate, with no fee rule stated on the pages read.
• Verification comes from the Veterans Affairs Board.