Missouri state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Graduated rates starting at 2% and reaching a top rate of 4.7% above about $9,400 of taxable income, with the brackets compressed into a very small range. Missouri exempts capital gains and (for age 62+) Social Security. Verify current-year figures. |
| Tax agency | Missouri Department of Revenue |
| Main individual return | Form MO-1040 (residents, nonresidents and part-year residents, with Form MO-NRI for nonresidents) |
| Local income taxes | Kansas City and St. Louis levy a 1% earnings tax on wages earned in the city, including on nonresidents who work there. These are local taxes filed separately from the state return. |
| Sales tax | A 4.225% state rate plus local rates; Tax Foundation’s mid-2026 data show Missouri’s combined average at about 8.4%, one of the higher combined rates. |
| Property tax | Assessed by county assessors and billed by local governments. The Missouri Property Tax Credit helps eligible older or disabled residents; claimed through the Department of Revenue. |
| Retirement & Social Security | Missouri does not tax Social Security for most people 62 and older and does not tax Social Security disability benefits, subject to the Department’s limit; other retirement income may be partially deducted. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Missouri Department of Revenue website.
How Missouri income tax works
Missouri’s income tax is graduated, but all of its brackets sit within a few thousand dollars of income. The Department of Revenue’s 2026 estimated-tax chart shows the first bracket starting above $1,348 of taxable income and the top rate of 4.7% applying above $9,436, matching Tax Foundation’s 2026 table (2% through 4.7%). In practice most workers’ taxable income is mostly in the 4.7% bracket, so Missouri works like a flat tax with a standard deduction (set at the federal amount, $16,100 for single filers in Tax Foundation’s table) and a few exemptions.
Missouri’s treatment of investment and retirement income is more generous than many states. Tax Foundation reports that Missouri exempts capital gains income from its income tax; the state also does not tax Social Security benefits for most people age 62 and older or Social Security disability benefits, with a maximum benefit limit set annually (the Department’s pension FAQ lists $48,967 for 2026). Because these rules have thresholds and age tests, read the Department’s current guidance rather than assuming they cover your entire retirement income. For the federal side, see capital gains tax rates.
The local piece is Missouri’s earnings taxes. Kansas City and St. Louis each levy a 1% tax on earnings, which apply to people who work in those cities even if they live elsewhere, including Kansas residents who commute into Kansas City, Missouri. These are not on the state return; employers usually withhold them and you may file a separate local return. Missouri’s state sales tax is 4.225% with local add-ons, producing combined rates well above the state rate in many cities.
Filing your Missouri return and free options
Missouri does not run its own free e-file portal for individuals; the Department of Revenue points taxpayers to approved software providers, including Free File Alliance partners with eligibility varying by federal AGI and provider. Start from the Department’s “Software Providers Offering Online Filing” page so your Missouri return is included at no cost. You can also file a paper MO-1040.
If you live in Missouri but earn income in Kansas City or St. Louis, check whether you owe the local earnings tax. For commuters from other states, see our complete filing guide for credits for taxes paid to another state. For federal free options, see the free filing hub; for refund timing, see state refund status.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Missouri residents often ask about
- Compressed brackets: the top rate applies above about $9,400, so most workers pay the top rate on most income.
- Capital gains exempt: Tax Foundation reports Missouri exempts capital gains income.
- Local earnings taxes: Kansas City and St. Louis charge 1% on earnings, including for nonresident workers.
- Social Security: not taxed for most people 62 and older, up to the Department’s annual limit.
- No state e-file portal: use approved providers or file on paper.
Official Missouri links
- Missouri Department of Revenue
- Missouri: online filing software providers
- Missouri: pension and Social Security FAQ
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What is the Missouri income tax rate?
Missouri’s rates run from 2% to a top rate of 4.7% on taxable income above about $9,400, according to the Department’s 2026 estimated-tax chart.
Does Missouri tax capital gains?
Tax Foundation reports that Missouri exempts capital gains income from its income tax.
What is the Kansas City or St. Louis earnings tax?
A 1% local tax on wages earned in the city, including by nonresident workers, filed separately from the state return.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.