State guide · Mississippi
Starting a Medical Practice in Mississippi
What physicians need to know about Mississippi's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
Verify — flat 4.7% (2024, scheduled to drop to 4.0%)
Min. franchise tax
Verify — Mississippi franchise tax phasing out
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Mississippi physicians may form a Professional Corporation under Miss. Code §79-10 or a Professional LLC. All shareholders or members must be licensed Mississippi physicians.
Filing is with the Mississippi Secretary of State.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Mississippi physicians
- •File Articles of Incorporation or Certificate of Formation with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
Mississippi recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Mississippi has a flat 4.7% personal income tax (2024 — scheduled to decline to 4.0%). Franchise tax is being phased out.
- •Flat personal income tax: Verify — 4.7% (declining)
- •Franchise tax: Verify — phasing out
- •7% statewide sales tax
Mississippi State Board of Medical Licensure
Mississippi does not require entity registration with the Board of Medical Licensure for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Mississippi medical license
Employment Law Considerations
Mississippi is employer-friendly. At-will employment, no state-mandated paid sick leave, and non-competes generally enforceable.
- •At-will employment
- •No state-mandated paid sick leave
- •Non-competes enforceable if reasonable
- •Mississippi minimum wage at federal $7.25/hour
Official resources
Bookmark these official agency portals for Mississippi entity formation, tax registration, and medical board information.
Looking for Mississippi licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Mississippi.
View Mississippi licensing guide →Get the complete practice startup guide
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