Missouri State Income Tax Guide (2026)
Missouri has 8 progressive brackets topping out at 4.95% above $7,000 of taxable income — so the bracket structure is theater for almost everyone; most working professionals pay 4.95% on the bulk of their income. The 2022 reform reduced the top rate from 5.4% and set up a continued downward trajectory toward 4.5% if revenue triggers hold. Missouri is one of 5 remaining states that allow a federal tax liability subtraction (capped $5K single / $10K MFJ). Kansas City and St. Louis levy 1% earnings taxes on both residents and non-residents working in the city. The MOST 529 deduction is among the most generous in the country at $8K single / $16K MFJ per beneficiary.
Top State Rate
5.0%
$100k Take-Home
$75,652
/year (single)
State Tax on $100k
$3,528
single filer
Missouri Income Tax Brackets (2026)
| Marginal Rate | Taxable Income (All filing statuses) |
|---|---|
| 1.5% | $0→$1,000 |
| 2% | $1,000→$2,000 |
| 2.5% | $2,000→$3,000 |
| 3% | $3,000→$4,000 |
| 3.5% | $4,000→$5,000 |
| 4% | $5,000→$6,000 |
| 4.5% | $6,000→$7,000 |
| 4.95% | $7,000→Above $7,000 |
Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — noticeably lower than your top marginal rate.
Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.
Want exact numbers for your situation?
The dedicated Missouri paycheck calculator lets you adjust salary, filing status (single, MFJ, HOH, MFS), 401(k) and HSA contributions, dependents, and city/county tax for your exact 2026 take-home figure.
The 30-second version
- 1.Missouri's 8-bracket structure (1.5% to 4.95%) is theater above $7,000 of taxable income. The first 7 brackets each cover $1,000 of income at rising rates; above $7K, the flat 4.95% top rate applies to everything. So a $100K MO single filer pays about $4,160 — effectively a flat 4.95% with a small subsidy on the first $7K. The 2022 reform reduced the top rate from 5.4%; further reductions toward 4.5% are possible if revenue triggers hold.
- 2.Missouri allows a federal tax liability subtraction up to $5,000 single / $10,000 — one of only 5 remaining states (with AL, LA, MT, OR) that allow subtracting federal tax paid from state taxable income. For a $100K single MO filer paying ~$14K federal tax, the $5K cap is fully captured — saving about $250/year in MO state tax. For MFJ at $200K, the $10K cap typically gets fully captured. Above the cap, no additional benefit.
- 3.Kansas City and St. Louis (the city, not the county) each levy a 1% earnings tax on wages — applies to BOTH residents and non-residents working in the city. KC: Form RD-109. STL: Form E-1. Suburban workers commuting to KC or STL offices owe the 1% on their in-city workdays. Suburban Missouri outside KC and STL city limits has no city earnings tax.
- 4.Social Security fully exempt for filers under $85K single / $100K . Public pensions (federal civil service, military, state, local) substantially exempt with similar income tests. Private pensions and IRA / distributions for filers 60+ get a smaller $6,000 exemption. Combined with low property tax, MO is appreciably retirement-friendly for SS + public-pension retirees.
- 5.MOST 529 (Missouri Education Savings Program) is among the most generous 529 deductions in the country — up to $8,000 single / $16,000 per beneficiary annually. At MO's 4.95% bracket, that's ~$400-$800/year per kid in MO tax saved. Worth maxing for families with kids in college planning. No estate tax. No reciprocity with neighbors — cross-border workers (KS-MO, IL-MO especially) file two state returns.
A quick hello before we start
Whether you're reading this from the Kauffman Stadium parking lot, a Crown Center seat, or somewhere on Highway 70 between St. Louis and Columbia — this is the last MO-tax page you should need this year. Nothing here is personal tax, legal, or financial advice. Your situation has wrinkles only your CPA can iron out — treat this like a thoughtful friend over a Boulevard Tank 7, not your accountant.
Last reviewed: May 2026 · Reviewed annually each January when new brackets publish
Why you can trust these numbers
Numbers reflect 2026 IRS federal brackets per Rev. Proc. 2025-32, caps per the SSA October 2025 notice, and current Missouri Department of Revenue progressive brackets. The calculator at the top models the full MO bracket schedule including the federal tax liability subtraction (capped $5K single / $10K ). MO conforms to federal standard deduction ($16,100 single / $32,200 MFJ for 2026).
Kansas City and St. Louis 1% earnings tax is NOT modeled by the calculator — add it manually if you live or work in either city. Reviewed annually each January.
Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the official Form MO-1040 Individual Income Tax Forms (MO Department of Revenue).
The 8-bracket structure — mostly theater above $7,000
Missouri's 8-bracket structure looks complex but compresses quickly. The first 7 brackets each cover $1,000 of taxable income with rates rising 0.5 percentage points per bracket: 1.5%, 2%, 2.5%, 3%, 3.5%, 4%, 4.5%. Above $7,000, the 4.95% top rate applies to everything else. So a $50K filer pays roughly $210 across the first 7 brackets plus 4.95% × $43K = $2,338 — effectively a flat 4.95% rate with a small subsidy on the first $7K. The 8-bracket structure exists for political and historical reasons; the practical effect is approximately flat.
Missouri recently reduced its top rate from 5.4% (2022) to 4.95% under the 2022 tax reform, with provisions for further reductions if revenue triggers are met. The trajectory could reach 4.5% by ~2030 in normal economic conditions. Each cut requires meeting the prior-year revenue trigger. Watch the Missouri General Assembly's biennial sessions for confirmation before assuming further reductions.
Missouri's federal tax liability subtraction is the structural feature most rankings miss. MO is one of only 5 remaining states (with AL, LA, MT, OR) that allow taxpayers to subtract federal income tax paid from state taxable income. The MO cap is $5,000 single / $10,000 . For a $100K single filer paying ~$14K federal tax, the $5K cap is fully captured and reduces MO taxable income by $5,000 — saving about $250 in MO state tax annually. For MFJ households at $200K with $25K of federal liability, the $10K cap is similarly fully captured. The benefit is real but modest at most professional income levels.
Kansas City and St. Louis levy a 1% earnings tax on wages — the structural quirk that catches movers from no-city-tax states off guard. The tax applies to BOTH residents (on all wages regardless of where earned) AND non-residents (on wages earned for work performed in the city). KC residents file Form RD-109 annually; STL residents file Form E-1. Most KC and STL employers withhold the earnings tax automatically on the . Suburban Missouri outside KC and STL city limits has no city earnings tax — making suburb-vs-city the structural variable for KC and STL metro residents.
What you'll actually pay — four real-life scenarios
Four scenarios that cover most readers. Find the one closest to you. If none match, the calculator at the top is for you.
Illustrative numbers — single filer unless noted, federal standard deduction, full-year MO residency, W-2 income unless specified. KC and STL 1% earnings tax shown separately for city scenarios because the calculator doesn't model it. Two-earner MFJ households pay more FICA than the calculator shows because each spouse has their own Social Security cap. Ballparks, not invoices.
Scenario 1: Springfield mid-career professional, $75,000
| Federal income tax | ~$5,900 |
| Missouri state income tax (after federal subtraction) | ~$2,800 |
| FICA (Social Security + Medicare) | ~$5,735 |
| Total taxes | ~$14,435 |
| Annual take-home | ~$60,565 |
| Effective MO state rate | ~3.7% |
Bass Pro Shops HQ professional, Mercy Hospital Springfield, O'Reilly Auto Parts corporate, or a Missouri State University staff role. Springfield is outside KC and STL — no city earnings tax. Springfield housing is dramatically cheaper than the major Missouri metros (median home ~$210K) and the federal tax subtraction captures the full $5K cap at this income tier. Combined with Greene County's moderate ~1.0% property tax, the after-tax-after-housing math is one of the more competitive setups in the Midwest at this comp tier.
Scenario 2: St. Louis healthcare professional, $90,000
| Federal income tax | ~$11,000 |
| Missouri state income tax (post federal subtraction) | ~$3,400 |
| St. Louis 1% earnings tax | ~$900 |
| FICA (Social Security + Medicare) | ~$6,890 |
| Total taxes | ~$22,190 |
| Annual take-home | ~$67,810 |
| Effective state + city rate | ~4.8% |
BJC Healthcare, Mercy, SSM Health, Washington University Medical, or one of the St. Louis healthcare cluster employers. Same role in IL: ~$3,725 IL tax + no city tax = $3,725 — about $575 less than MO's $4,300 combined ($3,400 MO + $900 STL). The structural workaround is suburban St. Louis residency: Chesterfield, Kirkwood, Webster Groves, Clayton, Ladue — all in St. Louis County (separate from St. Louis City) with no city earnings tax. A Chesterfield resident working at BJC's Clayton offices avoids the STL 1% entirely on Clayton workdays (Clayton is its own municipality, also no earnings tax). Suburban math beats City math.
Scenario 3: Kansas City finance professional, $130,000
| Federal income tax | ~$19,800 |
| Missouri state income tax (post federal subtraction) | ~$5,300 |
| Kansas City 1% earnings tax | ~$1,300 |
| FICA (Social Security + Medicare) | ~$9,950 |
| Total taxes | ~$36,350 |
| Annual take-home | ~$93,650 |
| Effective state + city rate | ~5.1% |
BNSF Railway, H&R Block HQ, Hallmark Cards, Hostess Brands, or one of the KC-area Sprint-legacy / fintech operations. The 1% KC earnings tax adds $1,300/year. Workers in KC-MO suburbs (Lee's Summit, Liberty, Independence, Blue Springs) avoid the city tax if they work outside KC city limits. The KC metro straddles the MO-KS state line — KS-side workers (Overland Park, Lenexa, Olathe, Leawood) pay KS 5.7% top with no city tax. Combined burden ends up roughly comparable across the state line, with the choice often driven more by school district quality (Blue Valley KS, Olathe KS, Park Hill MO, Liberty MO all strong) and housing rather than tax.
Scenario 4: St. Louis area retiree household, $95,000 (MFJ, both 65+)
| Federal income tax | ~$5,800 |
| Missouri state income tax (after SS + pension exemptions) | ~$1,600 |
| Social Security ($40K) | $0 MO tax (full exemption under $100K MFJ AGI) |
| Public pension ($35K) | Substantially exempt under income test |
| IRA distributions ($20K) | Taxable at MO rates with $6K exclusion |
| Total taxes | ~$7,400 |
| Effective MO state rate on retirement income | ~1.7% |
St. Louis County retiree couple (Kirkwood, Webster Groves, Clayton, Ladue, Town & Country) drawing Social Security plus a teacher or municipal pension plus modest IRA distributions. Both the SS exemption ($100K threshold) and the public pension exemption (similar income tests) apply, dropping MO state tax to a small residual on the IRA distributions. Combined with St. Louis County's moderate property tax (~1.2-1.4% effective) and the no-state-estate-tax structure, MO is appreciably retirement-friendly for SS + public pension households — competitive with FL on tax math while keeping access to family in the Midwest.
Got the number you came for? Open the calculator at the top — it models MO's bracket schedule and the federal tax liability subtraction. Add KC or STL 1% earnings tax manually if applicable. Or keep reading — the MOST 529 deduction and retirement-friendly structure are where Missouri's underrated tax advantages live.
Open Missouri calculator →Property tax + the city earnings tax map
Missouri property tax statewide effective average is about 0.97% — moderate, near the national average. Approximate effective rates by county on a primary residence: Jackson (KC area) 1.10-1.30%, St. Louis County 1.20-1.45% (St. Louis County is separate from St. Louis City; the county has no earnings tax but higher property mills), St. Louis City 1.40-1.60%, St. Charles 1.10-1.30%, Greene (Springfield) 0.90-1.10%, Boone (Columbia) 0.90-1.10%, Platte (KC area north) 1.05-1.25%, Clay (KC area north) 1.10-1.30%.
City earnings tax: only Kansas City and St. Louis (the city itself, not St. Louis County) levy a 1% wage-source earnings tax. All other Missouri municipalities have no local income tax. So suburban-vs-city living is a structural tax decision in both metros. A St. Louis County resident working in Clayton (which is in St. Louis County, separate from STL City) skips the earnings tax entirely. A St. Louis City resident working anywhere — even from home, even in another state — pays the 1% on all wages because the resident rate applies regardless of work location. The math clearly favors suburban residence in both KC and STL metros at every income level above ~$60K.
Missouri also levies a small additional county sales tax (combined sales tax averages 8.3% statewide). No state real estate transfer tax. The cap raise to $25K softens the deductibility hit on the annual property tax for high earners.
Things financially comfortable Missourians actually do
If you're earning $100K+ in MO and you're not doing most of these, you may be leaving real money on the table. None of this is exotic. Most of it is 30 minutes of setup once a year and discipline the rest of the year.
- MOST 529 (Missouri Education Savings Program) — Missouri offers a state-tax deduction up to $8,000 single / $16,000 per beneficiary annually. Among the most generous 529 deductions in the country (compare PA $19K, IN's 20% credit). At MO's 4.95% bracket, that's $400-$800/year per kid in MO tax saved. Worth maxing for families with kids in college planning. Best single MO-specific tax lever.
- Max your ($24,500 in 2026, $32,500 if 50+) — pre-tax for federal AND MO. At MO's 4.95% top rate stacked on federal 22-32%, every pre-tax dollar saves $5,400-$8,000/year on a maxed contribution. Best lever in the MO toolkit after 529.
- Max your if you have a qualifying high-deductible plan ($4,400 single / $8,750 family in 2026) — pre-tax for federal AND MO. Most large MO employers (Anheuser-Busch, Boeing Defense, Edward Jones, Emerson Electric, Cerner/Oracle Health, Express Scripts/Cigna) offer options.
- Backdoor Roth IRA + if your employer's supports after-tax contributions with in-plan conversions — Boeing, Edward Jones, Emerson, BNSF, Oracle Health (Cerner legacy), and most large MO employers support some version. Can shelter another $40K-$45K annually beyond the $24,500 employee deferral.
- Verify the federal tax liability subtraction is being applied on your MO-1040. The $5K single / $10K cap is captured automatically for most filers up to roughly $200K-$300K of federal . Above those tiers the cap is hit but the relative benefit shrinks. Worth a CPA review the first year you file MO.
- KC / STL earnings tax planning — if you're flexible on residence, suburban living avoids the 1% earnings tax for non-city workers. Lee's Summit, Liberty, Blue Springs (KC area); Chesterfield, Kirkwood, Webster Groves, Clayton, Ladue (St. Louis County) — all skip the earnings tax. Hybrid commuters can track workdays in versus out of city limits. The non-resident rate applies only on in-city workdays.
- Public pension exemption for retirees with federal civil service, military, state, or local government pensions — substantially exempt under income tests ($85K single / $100K ). Combined with SS exemption at the same thresholds, MO is appreciably retirement-friendly for public-sector retirees specifically. Private-sector pension and IRA distributions for filers 60+ get the smaller $6,000 exclusion.
If you're doing only one thing on this list and you have kids in college planning, start with MOST 529 — the deduction is genuinely generous. Otherwise the leads. The Missouri General Assembly has shown appetite for further income tax cuts; the harder savings villain is in the mirror, and that one's beatable.
Real questions people actually ask
Q: How does the KC and STL earnings tax work?
Kansas City and St. Louis (the city itself, not the surrounding county) each levy a 1% earnings tax on wages. Applies to BOTH residents (on all wages regardless of where earned) AND non-residents (on wages earned for work physically performed in the city). KC residents file Form RD-109; STL residents file Form E-1. Most KC and STL employers withhold the earnings tax automatically — verify on your pay stub. Suburban residents who only work in the city part-time should track workdays carefully and reconcile at filing time. There's no credit against MO state tax — the earnings tax stacks additively.
Q: How does Missouri's federal tax subtraction work?
Missouri allows taxpayers to subtract federal income tax paid from state taxable income, capped at $5,000 single / $10,000 for 2026. MO is one of only 5 remaining states (with AL, LA, MT, OR) that allow this subtraction — most states eliminated it years ago. The benefit is modest but real: a $100K single MO filer paying ~$14K federal tax captures the full $5K cap, saving about $250 in MO state tax annually at the 4.95% bracket. For MFJ at $200K with $25K of federal liability, the $10K cap is similarly captured, saving about $495. Above the cap (which most professionals hit), there is no additional benefit per dollar of federal tax paid. The calculator at the top models this subtraction automatically.
Q: Does MO tax retirement income?
Lightly for SS + public-pension retirees. Social Security is fully exempt for filers under $85K single / $100K ; phased above. Public pensions (federal civil service, military, state, local government) are substantially exempt under similar income tests. Private pensions and IRA / distributions for filers 60+ get a smaller $6,000 exemption with income limits. Combined with low property tax (~0.97% statewide) and no state estate tax, MO is appreciably retirement-friendly — especially for retirees with federal civil service, military, or state government pensions plus Social Security. Less favorable for retirees primarily drawing IRA / 401(k) distributions.
Q: I work in St. Louis but live in Belleville IL. What do I owe?
Both states, plus St. Louis city. IL taxes you as a resident on worldwide income (4.95% flat). MO taxes you as a non-resident on MO-source income (your STL wages, taxed at MO's progressive schedule). St. Louis city 1% earnings tax applies to your in-STL workdays. IL credits your MO tax paid on the same income (capped at the IL tax that would have applied). Net effect: you effectively pay roughly MO + STL combined on STL wages (5.95% combined), with IL crediting most of the MO portion. The St. Louis earnings tax is NOT credited by IL — it's a real additional cost. File three returns annually (IL resident, MO non-resident, STL city). Many cross-river commuters underestimate the friction; budget for $200-$400 of additional tax-prep cost annually if you self-prepare.
Our honest opinion (which is just an opinion)
Quick disclaimer before we get on the soapbox: what follows is one writer's perspective after reading a lot of tax data and talking to a lot of Missourians. You're encouraged to disagree.
Missouri is a moderate-tax Midwest state with a competitive effectively-flat 4.95% rate above $7K of taxable income, the underrated federal tax liability subtraction (capped $5K/$10K), generous SS and public-pension exemptions, exceptional MOST 529 deduction, and the meaningful Kansas City and St. Louis 1% earnings tax for city residents and workers. The combined burden for typical professionals is moderate — comparable to OH and slightly above IN. The underrated structural advantages (federal subtraction, MOST 529, SS exemption) make MO appreciably more competitive than its profile suggests in most relocation rankings.
The case for staying in (or moving to) Missouri:
- +Top rate 4.95% with documented downward trajectory toward 4.5% if revenue triggers hold
- +Federal tax liability subtraction (capped $5K single / $10K ) — one of only 5 states with this benefit
- +MOST 529 deduction up to $8K single / $16K per beneficiary — among the most generous nationally
- +Social Security exempt for filers under $85K single / $100K ; public pension substantially exempt
- +Cost of living dramatically cheaper than coastal alternatives — Springfield median home ~$210K, St. Louis ~$220K, KC ~$260K
- +Diverse economy: BNSF Railway, Boeing Defense, Anheuser-Busch, Edward Jones, Emerson Electric, Cerner/Oracle Health, Hallmark, H&R Block
- +No state estate or inheritance tax
The case against:
- −Kansas City and St. Louis 1% earnings tax adds for city residents and workers
- −No reciprocity with neighboring states — cross-border workers (KS-MO, IL-MO especially) file two state returns
- −Property tax slightly above national average in some metros (St. Louis County 1.20-1.45%)
- −Public school funding varies appreciably by district
- −Effectively flat at 4.95% above $7K means no progressive relief for upper-middle professionals
Honest take: Missouri is more competitive than rankings suggest. Moderate state rate, federal tax subtraction softening for filers under the cap, exceptional 529 program, friendly retirement structure for SS + public-pension recipients. Suburban Missouri living (outside KC and STL city limits) avoids the 1% earnings tax entirely. For SS-recipient retirees and federal civil service / military pension households, MO is genuinely friendly — competitive with Florida on the tax math while keeping access to family in the Midwest. For Chicago-area cross-river commuters from IL into STL, the dual-state filing is annoying but the post-tax math usually works out reasonably.
If you're considering moving here for a job: Kansas City, St. Louis, and Springfield professional salaries usually compensate at $80K+; below that, the cost-of-living advantage of MO over peer Midwest metros dominates. Always check whether your address is inside KC or STL city limits before signing the lease — the 1% earnings tax differential is real money over a career.
Either way: it's your life and your money. We just want you to look at the whole picture instead of the loudest part of it.
What now
Run your numbers in the calculator above. The MO state line includes the federal tax liability subtraction (capped $5K single / $10K ).
Add 1% KC or STL earnings tax manually if you live or work in either city — the calculator doesn't model municipal layers. If you have kids in college planning, MAX MOST 529 contributions to capture the $8K/$16K deduction — one of the best 529 deals nationally at MO's 4.95% bracket.
If you're 65+, verify the SS exemption is being applied (calculator handles this if filing age is set) and check the public pension exemption if applicable. If you're under-saving in retirement accounts, fix that this month before any other tax move. The biggest tax mistake most Missourians make isn't paying too much state tax — it's missing the MOST 529 deduction or being surprised at the KC/STL earnings tax line at filing time.
Sources & further reading
Where the numbers and rules on this page come from. Verify any claim against the primary source before making a decision based on it.
- →Missouri Department of Revenue — Form MO-1040 instructions and tax tables
- →MOST 529 Plan (Missouri Education Savings Program)
- →Kansas City Earnings Tax (Form RD-109)
- →St. Louis City Earnings Tax (Form E-1)
- →Tax Foundation — annual state-and-local tax burden rankings
- →IRS — federal brackets per Rev. Proc. 2025-32, contribution limits per Notice 2025-67, Publication 17
A few honest notes
Stuff worth keeping in mind:
- Not personal tax, legal, or financial advice. Run your specific numbers by a licensed CPA, EA, or tax attorney before making meaningful decisions.
- Tax law changes. This guide reflects 2026 IRS schedules and current Missouri Department of Revenue rules. The MO top rate phase-down trajectory is contingent on annual revenue triggers.
- Kansas City and St. Louis earnings tax rules are administered by the respective cities — verify forms and filing requirements.
- The federal tax liability subtraction cap ($5K single / $10K MFJ for 2026) is indexed — verify against current MO-1040 instructions.
- Property tax estimates vary by county and city — check your local assessor's website.
- Numbers are illustrative. Scenarios don't include every credit, deduction, AMT interaction, NIIT, equity-comp wrinkle, or cross-state complication.
- The calculator above doesn't model city earnings tax — add KC or STL 1% manually if applicable.
- Reading this page does not create a client relationship.
- No judgment regardless of where in the state you're in. Kansas City finance professionals, St. Louis healthcare workers, Springfield Bass Pro corporate, Columbia Mizzou faculty, Boone County brewery workers — you're all welcome here.
Last updated May 2026 with the current MO top rate at 4.95%, federal tax liability subtraction (capped $5K/$10K), 2026 IRS schedules per Rev. Proc. 2025-32, and current MOST 529 / KC + STL earnings tax framework. Numbers assume single filer except where noted. This is journalism with a calculator attached, not tax advice. Be kind to yourself in March.
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