Missouri uses a progressive state income tax system with a top rate of 4.8%. The state has been steadily reducing its income tax rate and is on track to eventually lower it to 4.5% or less based on revenue triggers.
Missouri Tax Brackets
| Taxable Income | Tax Rate |
|---|---|
| $0 - $1,207 | 0% |
| $1,208 - $2,414 | 2% |
| $2,415 - $3,621 | 2.5% |
| $3,622 - $4,828 | 3% |
| $4,829 - $6,035 | 3.5% |
| $6,036 - $7,242 | 4% |
| $7,243 - $8,449 | 4.5% |
| Over $8,449 | 4.8% |
Missouri has many narrow tax brackets, but most full-time workers reach the top 4.8% rate quickly. Based on Missouri Department of Revenue guidelines.
What You'll See on Your Paystub
A Missouri worker's paystub includes federal income tax withholding plus state and potentially local deductions:
| Deduction | Rate | Notes |
|---|---|---|
| Federal Income Tax | Varies | Based on W-4 and income |
| Social Security | 6.2% | Up to $181,200 wage base |
| Medicare | 1.45% | No wage limit |
| Missouri State Income Tax | 0% - 4.8% | Progressive based on income |
| Kansas City/St. Louis Earnings Tax | 1% | If you work in KC or STL |
Missouri Standard Deduction
Missouri's standard deduction matches the federal amounts:
| Filing Status | Standard Deduction (2026) |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
| Head of Household | $22,500 |
Missouri conforms to the federal standard deduction, making tax preparation simpler and providing significant tax-free income.
Local Earnings Taxes
Two major Missouri cities levy local earnings taxes:
| City | Earnings Tax Rate | Who Pays |
|---|---|---|
| St. Louis City | 1% | Residents and non-resident workers |
| Kansas City | 1% | Residents and non-resident workers |
If you work in St. Louis City or Kansas City, you'll pay the 1% earnings tax regardless of where you live. This is in addition to state income tax.
St. Louis Metro Workers
The St. Louis metro area spans Missouri and Illinois:
- Major employers: Washington University, BJC Healthcare, Boeing, Enterprise
- St. Louis City residents and workers pay 1% earnings tax
- St. Louis County suburbs have no local income tax
- Many workers commute from Illinois
Missouri-Illinois Border Workers
Missouri and Illinois do not have a reciprocity agreement:
- Live in MO, work in IL: File returns in both states; MO gives credit for IL taxes paid
- Live in IL, work in MO: File returns in both states; IL gives credit for MO taxes paid
St. Louis area workers crossing into Illinois should plan for filing in both states. Illinois has a flat 4.95% rate, slightly higher than Missouri's top rate.
Kansas City Metro Workers
The Kansas City metro straddles the Missouri-Kansas border:
- Kansas City, MO, has a 1% earnings tax
- Major employers: Cerner (Oracle), H&R Block, Hallmark, DST Systems
- Many workers commute between Missouri and Kansas
- Johnson County, KS, suburbs have grown rapidly
Missouri-Kansas Border Workers
Missouri and Kansas do not have a reciprocity agreement:
- Live in MO, work in KS: File returns in both states; MO gives credit for KS taxes paid
- Live in KS, work in MO: File returns in both states; KS gives credit for MO taxes paid
Kansas has higher state rates (5.7%) but no local income taxes. Missouri has lower state rates (4.8%) but Kansas City adds 1%. The effective burden is similar in the metro area.
Springfield Workers
Springfield is Missouri's third-largest city:
- Bass Pro Shops headquarters
- Healthcare (CoxHealth, Mercy)
- Missouri State University
- No local earnings tax
Columbia Workers
Columbia is home to the University of Missouri:
- University of Missouri is the largest employer
- Healthcare (MU Health Care, Boone Hospital)
- Insurance companies
- No local earnings tax
Retirement Income
Missouri offers tax benefits for retirees:
- Social Security benefits: exempt up to certain income thresholds
- Public pension exemption: up to $6,000 (single) or $12,000 (married)
- Private pension/401(k): taxable, but may qualify for pension exemption
- Military retirement: fully exempt
Missouri fully exempts military retirement pay from state income tax, making it attractive for military retirees.
Military Personnel
Missouri has a significant military presence:
- Fort Leonard Wood (Army)
- Whiteman Air Force Base (B-2 bombers)
- Active duty pay taxed based on legal residence
- Military retirement fully exempt
Missouri vs. Neighboring States
| State | Tax Structure | Top Rate |
|---|---|---|
| Missouri | Progressive | 4.8% |
| Missouri (KC or STL) | Progressive + Local | 5.8% |
| Kansas | Progressive | 5.7% |
| Illinois | Flat | 4.95% |
| Iowa | Flat | 3.8% |
| Arkansas | Progressive | 4.4% |
| Oklahoma | Progressive | 4.75% |
| Tennessee | None | 0% |
Comparing Take-Home Pay
Here's how a $75,000 annual salary compares in the region:
| Location | Effective Rate | Annual State/Local Tax |
|---|---|---|
| Missouri (outside KC/STL) | ~4.2% | ~$3,150 |
| Missouri (Kansas City) | ~5.2% | ~$3,900 |
| Missouri (St. Louis City) | ~5.2% | ~$3,900 |
| Kansas | ~4.8% | ~$3,600 |
| Illinois | ~4.95% | ~$3,710 |
Missouri's overall tax burden is moderate for the region. Outside of Kansas City and St. Louis City, the absence of local taxes keeps the effective rate competitive.
Planned Rate Reductions
Missouri has legislated future rate reductions tied to revenue triggers:
| Year | Top Rate (if triggers met) |
|---|---|
| 2026 | 4.8% |
| Future | Potentially 4.5% or lower |
Key Takeaways
- Missouri's top state rate is 4.8%, relatively low for the region
- Kansas City and St. Louis City add a 1% earnings tax for workers
- Missouri matches the federal standard deduction
- Military retirement pay is fully exempt
- No reciprocity with neighboring states—border workers file in both
- Rate reductions are planned if revenue targets are met