Missouri income tax rates and brackets for 2025 and 2026

Missouri has a 0% bracket and seven rates from 2% to 4.7%. The brackets are the same for every filing status: on a combined return each spouse’s share of the income is taxed separately, which keeps more of it in the low brackets. The bracket amounts rise with inflation each year.

A 2022 law (SB 3) cut the top rate to 4.95% for 2023 and allows further cuts of 0.1 point in years when general revenue grows enough, to as low as 4.5%. The top rate is 4.7% for 2025, and the Department of Revenue’s 2026 estimated tax chart and withholding formula also use 4.7% for 2026. A constitutional amendment that would have phased out the income tax, Amendment 5, failed on August 4, 2026 with 83.3% voting no.

A Missouri return starts from federal adjusted gross income, makes Missouri additions and subtractions, then takes off the standard deduction, which by law equals the federal standard deduction: $15,750 single, $31,500 married filing combined and $23,625 head of household for 2025, and $16,100, $32,200 and $24,150 for 2026. Missouri also lets you deduct part of your federal income tax: 35% of it with Missouri AGI of $25,000 or less, falling to 15% between $50,001 and $100,000 and to nothing above $125,000, up to $5,000 ($10,000 combined).

You can itemize in Missouri only if you itemized federally, and Missouri itemized deductions leave out state and local income taxes. Heads of household and qualifying widow(er)s take an extra $1,400 exemption.

For example, a single filer with $60,000 of wages for 2025 and about $5,070 of federal income tax deducts 15% of that tax, about $760, and the $15,750 standard deduction, leaving about $43,490 of Missouri taxable income. The tax is about $1,868, roughly 3.1% of wages.

House Bill 594, signed July 10, 2025, lets individuals subtract 100% of the capital gains reported on their federal return, for tax years from 2025 (RSMo 143.121). It covers short-term and long-term gains from assets such as stocks, real estate and cryptocurrency, and you claim it on Form MO-A from line 7a of your federal Form 1040.

Capital losses do not count, and the subtraction is for individuals only: trusts and pass-through entities paying the entity-level tax cannot use it. Corporations get the same subtraction only after Missouri’s top individual rate falls to 4.5% or less. One answer on the Department of Revenue’s capital gains FAQ says the subtraction starts with 2026; the law, the 2025 instructions and the Department’s own news release all say 2025.

The July 2025 federal tax law (Public Law 119-21) created deductions for 2025 through 2028 for qualified tips (up to $25,000), overtime pay (up to $12,500, or $25,000 joint), car loan interest (up to $10,000) and an extra $6,000 for people 65 or older. The Department of Revenue says they “apply only at the federal level and cannot be claimed on the Missouri individual income tax return”, because Missouri law has no matching provisions. Tips and overtime stay taxable in Missouri.

The law’s higher federal standard deduction does carry over, because Missouri’s standard deduction is the federal one.

Missouri taxes retirement income only in part. All of these are subtractions on Form MO-A.

Missouri’s main individual credits are below.

Kansas City, Missouri, and the City of St. Louis each charge a 1% earnings tax on salaries, wages, commissions, tips and other pay, separate from the state tax. Both tax all residents, wherever they work, and nonresidents on pay for work inside the city. Usually the employer withholds it; if not, you file with the city by April 15 (Kansas City Form RD-109, St. Louis Form E-1). Nonresidents who worked whole days outside the city can claim back the tax withheld for those days, with the employer verifying the days.

Kansas City says retirees whose income is from Social Security, pensions and retirement accounts do not pay its earnings tax. The tax applies in the City of St. Louis, not St. Louis County. St. Louis does not allow extensions on its earnings tax return.

You do not file a Missouri return if you do not have to file a federal one. Even if you do, you can skip Missouri as a resident with less than $1,200 of Missouri AGI, a nonresident with less than $600 of Missouri income, or with Missouri AGI below your standard deduction; file anyway to get back Missouri tax withheld. Everyone files Form MO-1040, with Form MO-A for adjustments and Forms MO-CR or MO-NRI for other states.

2025 returns were due April 15, 2026; Missouri’s due date is the 15th day of the fourth month after the tax year, so 2026 returns are due April 15, 2027. A federal extension gives an automatic Missouri extension to October 15; if you owe, file Form MO-60 with your payment by April 15. An extension does not extend the time to pay.

Check a Missouri refund with the Department of Revenue’s Return Tracker at dor.mo.gov/taxation/return-status. It asks for the first Social Security number on the return, your filing status and the exact refund or balance due in whole dollars, and can send text or email alerts when the status changes. A return shows up within 5 business days of e-filing, or 3 to 4 weeks after mailing.

The Department says e-filed returns typically take about six days to process and mailed returns up to six weeks. By law it has 45 days to issue a refund before interest is owed. The refund line is (573) 526-8299.

Missouri has no reciprocal agreement with Illinois or any other state. An Illinois resident who works in Missouri, for example in the St. Louis area, owes Missouri tax on that pay: they file a MO-1040 with Form MO-NRI, which charges Missouri tax only on the share of income earned in Missouri, if their Missouri income is $600 or more. Illinois then gives a credit on Schedule CR for the Missouri tax. Work in the City of St. Louis or Kansas City also brings that city’s 1% earnings tax.

A Missouri resident who works in Kansas or another state pays that state’s tax and claims a credit on Form MO-CR, the smaller of the Missouri tax and the other state’s tax on the same income. You are a Missouri resident if Missouri is your domicile, or if you keep a permanent home here and spend more than 183 days of the year in the state. Part-year residents can use whichever of MO-CR or MO-NRI gives the lower tax.