State & Local Taxes

Missouri State Income Tax: 2026 Rates and Brackets

By The Ledgerism Editorial Team · The Ledgerism Brief Editorial Team produces original, methodology-disclosed accounting and tax research—data trackers, databases, and reference guides built to be the most-cited source in the field. Every figure is verified against primary sources including FASB, the IRS, the PCAOB, NASBA, the AICPA, and state boards of accountancy.

Missouri state income tax is a graduated tax that tops out at 4.7% for the 2026 tax year, applied to Missouri taxable income above $9,436. The first $1,348 of taxable income is not taxed, and seven marginal rates from 2.0% to 4.7% apply above that. Missouri uses the same bracket thresholds for every filing status. Kansas City and St. Louis add a separate 1% local earnings tax on wages and self-employment income.

Missouri income tax rates and brackets for 2026

Missouri applies seven taxed brackets ranging from 2.0% to 4.7% for the 2026 tax year, on top of a bottom tier of income that is taxed at 0%. The rate is marginal: each slice of taxable income is taxed at its bracket rate, so only the portion above $9,436 is taxed at the 4.7% top rate. Unlike the federal system, Missouri applies the same dollar thresholds regardless of whether you file single, jointly, or as head of household.

The brackets below apply to Missouri taxable income, which is generally federal adjusted gross income after Missouri modifications and the standard or itemized deduction. Thresholds are indexed for inflation and can shift slightly each year.

Because the top bracket begins at a low income level, most working filers reach the 4.7% marginal rate. Your effective rate stays lower than 4.7%, since the earlier slices are taxed at 0% to 4.5%. The difference between the rate on your last dollar and the rate on your whole income is the gap between your marginal and effective tax rate.

The scheduled reductions toward a lower top rate

Missouri’s 4.7% top rate reflects a series of automatic cuts, and the rate can keep falling in future years if state revenue targets are met. The top rate was 5.3% a few years ago. Under current law, additional 0.1 percentage point reductions may trigger when net general revenue growth clears statutory thresholds, so the timing depends on the state economy rather than a fixed calendar.

Each further step down of 0.1 percentage point generally requires net general revenue in a fiscal year to exceed the highest of the prior three fiscal years by a set margin (roughly $200 million under the enabling legislation). No more than one reduction may take effect in a single calendar year, and if the revenue trigger is not met, the cut is deferred rather than canceled.

Separate proposals to phase out or eliminate Missouri’s individual income tax entirely have circulated, including ballot measures and legislative plans to move toward a flat or zero rate. These proposals may or may not become law, and their terms can change. Plan around the 4.7% rate in effect for 2026, and treat deeper cuts as contingent until enacted.

Missouri standard deduction matches the federal amount

Missouri’s standard deduction equals the federal standard deduction under Internal Revenue Code Section 63, so the 2026 amounts track the federal figures. For the 2026 tax year the standard deduction is $15,750 for single filers and married taxpayers filing separately, $31,500 for married couples filing jointly, and $23,625 for head of household. Taxpayers who are 65 or older or blind may claim additional amounts.

Because the deduction mirrors federal law, most Missouri filers who take the federal standard deduction take the same amount on their Missouri return. You can itemize on your Missouri return, but generally only if you itemized on your federal return, and the choice between the standard and itemized deduction usually follows the federal decision.

One change to watch: under recent legislation, for tax years beginning on or after January 1, 2027, Missouri’s standard deduction is scheduled to rise above the federal amount by a fixed increment. That adjustment does not affect 2026 returns and could still be modified before it takes effect.

Kansas City and St. Louis 1% earnings tax

Kansas City and St. Louis each levy a 1% local earnings tax that is separate from Missouri state income tax. The tax applies to wages, salaries, commissions, and net self-employment earnings. Residents of either city pay the 1% on all such earned income regardless of where they work. Nonresidents pay the 1% only on income earned for work performed inside city limits.

This is a wage and business-profits tax, not a tax on all income. Social Security benefits, pension and retirement account distributions, and most investment income are generally not subject to the earnings tax. Employers whose work location sits inside the city usually withhold the 1% automatically.

Both cities must ask voters to renew the earnings tax periodically, and both have continued it at the ballot box, most recently in the April 2026 elections. Remote workers can face nuanced sourcing questions: a Kansas City resident working from home may owe the tax on those wages, while a nonresident working remotely from outside the city may be able to claim a refund for days worked elsewhere, depending on documentation.

Who has to file and how residency works

Missouri residents are generally taxed on all income, while nonresidents and part-year residents are taxed only on Missouri-source income. Most individual filers use Form MO-1040. Nonresidents and part-year residents allocate income between Missouri and other states using Form MO-NRI, which prorates the tax based on the Missouri share of income.

Residency turns on domicile and physical presence. In many cases, a person domiciled in Missouri, or who spends more than a set number of days in the state, is treated as a resident for the full year. If you moved into or out of Missouri during the year, you are typically a part-year resident and report income for the period of Missouri residency plus any Missouri-source income earned while a nonresident.

Missouri offers a resident credit for taxes paid to another state, which reduces double taxation when you live in Missouri but earn income taxed by another state. The exact treatment depends on the other state’s rules and your filing status. For a broader comparison of the two systems, see state versus federal income tax, and if you are weighing a move, states with no income tax covers the alternatives.

Frequently asked questions

What is Missouri’s income tax rate for 2026?

Missouri’s top marginal income tax rate is 4.7% for the 2026 tax year. The tax is graduated: the first $1,348 of taxable income is not taxed, and marginal rates of 2.0% to 4.5% apply on the tiers below the top bracket. The 4.7% rate applies only to Missouri taxable income above $9,436.

Does Missouri have a flat income tax?

No. Missouri has a graduated income tax with seven taxed brackets for 2026, ranging from 2.0% to 4.7%, plus a bottom tier taxed at 0%. Proposals to move Missouri to a flat rate or to eliminate the income tax entirely have been discussed, but they are not law for 2026 and may change before any of them take effect.

What is the Missouri standard deduction for 2026?

Missouri’s standard deduction matches the federal amount. For 2026 that is $15,750 for single and married-filing-separately filers, $31,500 for married filing jointly, and $23,625 for head of household. Taxpayers who are 65 or older or blind may add extra amounts. A separate increase above the federal figure is scheduled for tax years starting in 2027.

Who pays the Kansas City and St. Louis earnings tax?

Residents of Kansas City or St. Louis pay the 1% earnings tax on all wages, self-employment income, and similar earnings, regardless of where they work. Nonresidents pay 1% only on income earned for work performed inside the city. Retirement income and most investment income are generally exempt from the earnings tax.

Is Missouri lowering its income tax?

Possibly. Missouri’s top rate has fallen from 5.3% to 4.7% through automatic cuts tied to state revenue growth, and further 0.1 percentage point reductions can trigger when net general revenue exceeds statutory targets. Only one cut may occur per calendar year, and a reduction is deferred if revenue growth falls short.

Do nonresidents pay Missouri income tax?

Nonresidents generally pay Missouri income tax only on income from Missouri sources, such as wages for work performed in the state or income from Missouri property or business. Nonresidents and part-year residents file Form MO-1040 with Form MO-NRI, which allocates the tax to the Missouri portion of total income.

How does Missouri tax retirement income?

Missouri taxes most retirement income as part of taxable income, but it allows deductions that can reduce or eliminate tax on Social Security benefits and certain public and private pension income, depending on filing status and income level. Retirement distributions are generally not subject to the Kansas City or St. Louis 1% earnings tax.

Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.