Mississippi · Economic Development · MS-MFLEX-001
MFLEX - Mississippi Flexible Tax Incentive
Publication revised September 24, 2026. Sourcebook page 157.
Credit amount / calculation
Generally requires more than $2.5 million planned investment and more than 10 jobs; award calculated under MFLEX agreement and can offset multiple state liabilities.
Business fit and eligible activity
Streamlined universal credit for larger new/expanding businesses creating jobs and investment. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
The practical fit depends less on the company label than on the underlying activity, expenditure, location, or employment change.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit.
Timing / first action
Seek approval before starting the overall project, including site work or construction. Contact the administering agency and secure the required approval before the project is publicly or contractually committed.
Official sources
- Mississippi Development Authority - Incentives (mississippi.org)
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