Missouri tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 0% – 4.7% |
| Standard deduction | Single $16,100 · Married filing jointly $32,200 · Head of household $24,150 · Married filing separately $16,100 |
| Personal exemption | None |
| Federal income tax deduction | Deductible share of federal income tax by income: 35% at $25,000 or less; 25% over $25,000; 15% over $50,000; 5% over $100,000; 0% over $125,000; cap: single $5,000, married filing jointly $10,000, head of household $5,000, married filing separately $5,000. |
| Employee payroll taxes | None |
| Local income taxes | Yes — 2 in our data |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
Missouri income tax brackets 2026
Rates apply to Missouri taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $1,348 | 0% |
| $1,348 | $2,696 | 2% |
| $2,696 | $4,044 | 2.5% |
| $4,044 | $5,392 | 3% |
| $5,392 | $6,740 | 3.5% |
| $6,740 | $8,088 | 4% |
| $8,088 | $9,436 | 4.5% |
| $9,436 | and up | 4.7% |
Local income taxes in Missouri
Kansas City and St. Louis each impose a 1% earnings tax on residents and on nonresidents for income earned within city limits. These are the only two Missouri cities authorized to levy an earnings tax. Kansas City voters renewed the tax on April 7, 2026 (effective for 5 years beginning January 1, 2027; the existing tax continues through the transition). The tax does not apply to retirement income (Social Security, pensions). Basis: wages; applies to residents (all earned income) and nonresidents for income earned within city limits.
| Jurisdiction | Resident rate | Nonresident rate |
|---|---|---|
| Kansas City | 1% | 1% |
| St. Louis | 1% | 1% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions and no local tax.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Missouri income tax | $79.92 | $2,078 |
| Take-home pay | $2,012.67 | $52,329 |
Effective tax rate 19.5%; tax on the next dollar earned 24.3%. Missouri taxable income is $48,057. Adding Kansas City local tax would cost $650 a year.
Second example: $120,000, married filing jointly, two children
Take-home $101,247 a year ($3,894.13 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Missouri income tax $3,933.
How the Missouri estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Missouri standard deduction for your filing status. Subtract the deductible share of federal income tax for your income, up to the cap.
- Apply the brackets (married filing separately uses the single brackets).
- If you pick a locality, add local tax on wages.
- Divide the annual total by your number of paychecks.
What this Missouri calculator does not model
- The federal income tax deduction uses our estimate of your federal income tax after credits, and federal AGI in place of Missouri gross income.
- Married filing combined: Missouri computes tax separately for each spouse on that spouse's share of income (each spouse gets the full bracket schedule); the calculator applies one schedule to combined income, which can overstate tax by up to about $180 for two-earner couples.
- Missouri Working Families Tax Credit (a percentage of the federal EITC)
- Property tax credit
- Pension and Social Security subtractions
- 100% capital gains subtraction (effective 2025)
- Additional standard deduction for age 65+ or blindness
- Kansas City and St. Louis 1% earnings taxes are handled as local taxes (see local data)
Data notes
- 2026 brackets (indexed for inflation) and the 4.7% top rate are from the official 2026 Form MO-1040ES tax rate chart: 0% to $1,348, then 2.0%–4.5% in $1,348 steps, 4.7% over $9,436. The same thresholds apply to every filing status (the 2026 withholding formula shows identical annual thresholds).
- Standard deduction: Missouri allows the federal standard deduction for the taxpayer's filing status (RSMo 143.131; the DOR's 2025 table equals the 2025 federal amounts). The 2026 federal amounts are used: $16,100 single/MFS, $32,200 MFJ, $24,150 HOH. MO DOR had not posted a separate 2026 table as of 2026-10-07.
- Federal income tax deduction (RSMo 143.171(2)) is now modeled: a percentage of federal income tax after credits by Missouri gross income (35% / 25% / 15% / 5% / 0% above $125,000), capped at $5,000 ($10,000 combined). The tiers are fixed dollars in the statute (no indexing). The audit had set the field to null because the engine could only apply a flat cap.
- No rate change for 2026: the top rate stays 4.7% (future 0.1-point cuts depend on revenue triggers). The income-tax phase-out amendment (HJR 173/174) goes to voters in November 2026 and does not change tax year 2026 rates.
Sources
- State income tax: Form MO-1040ES – 2026 Declaration of Estimated Tax for Individuals (2026 tax rate chart) (read 2026-10-07)
- State income tax: Missouri DOR – Individual Income Tax Year Changes (standard deduction equals the federal amount; 2025 table) (read 2026-10-07)
- State income tax: 2026 Missouri Withholding Tax Formula (read 2026-10-07)
- State income tax: RSMo §143.171 – Federal Income Tax Deduction (read 2026-10-07)
- Local income tax: Kansas City Earnings Tax – KCMO Finance Dept.; St. Louis Individual Earnings Tax – Collector of Revenue (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Arkansas, Illinois, Iowa, Kansas, Kentucky, Nebraska, Oklahoma, Tennessee
States with a similar tax setup: West Virginia, New Jersey, South Carolina, New Mexico, California, Mississippi
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.