Missouri Income Tax Calculator

How to Use This Missouri Income Tax Calculator

This Missouri income tax calculator estimates your annual state and federal tax liability for 2025 and 2026. Enter your gross income, filing status, and any pre-tax deductions, then select your locality if you earn wages in Kansas City or St. Louis City (1% earnings tax applies in both cities). Results show your Missouri state tax, local earnings tax, federal tax, FICA, and estimated annual net income.

For a per-paycheck breakdown, use the Missouri paycheck calculator. To compare Missouri with other states, use the general income tax calculator.

How Missouri State Income Tax Works

Missouri uses a progressive income tax with eight brackets, all of which apply to just the first $9,436 of Missouri taxable income. Income above $9,436 is taxed at the flat top rate of 4.7% for 2026. In practice, this means Missouri functions almost like a flat-rate state for most earners — the vast majority of taxable income sits in the 4.7% top bracket.

Missouri's calculation begins with gross wages and follows these steps:

1. Start with federal AGI — wages minus pre-tax 401(k), health insurance, HSA, and other employer deductions.
2. Subtract the federal standard deduction — $14,600 (single) / $29,200 (joint) for 2026. Missouri uses the same standard deduction as the federal return.
3. Apply the Missouri brackets — 0% through 4.7% on the resulting Missouri taxable income.

Missouri's top rate is scheduled to continue declining under SB 3 revenue triggers. It was 5.4% in 2022 and has fallen annually, with 4.5% or lower expected in coming years.

Kansas City and St. Louis City Earnings Tax

Two Missouri cities impose a 1% earnings tax on wages — important to include in any Missouri income tax calculation for workers in those cities:

Kansas City Earnings Tax

Kansas City, Missouri levies a 1% earnings tax on all wages earned within city limits — affecting both residents and commuters from Johnson County, Platte County, and other suburbs. The tax applies to gross wages (not after standard deduction), making it equivalent to an additional 1% on your full paycheck. Kansas City, Kansas is a separate city and has no earnings tax.

St. Louis City Earnings Tax

St. Louis City (the independent city, not St. Louis County) imposes a 1% earnings tax on wages earned within city boundaries. Workers in Clayton, Creve Coeur, or other St. Louis County suburbs are not affected. The City of St. Louis has discussed eliminating the earnings tax — but as of 2026, it remains in effect at 1%.

FICA Taxes — Social Security and Medicare

FICA is federal and applies to every Missouri income earner:

• Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you hit the wage base.
• Medicare: 1.45% on all wages with no cap.
• Additional Medicare: 0.9% on wages above $200,000 (single) or $250,000 (married jointly) — employee only, no employer match.

Step-by-Step Example — $100,000 Kansas City Single Filer (2026)

1. Gross wages: $100,000
2. Federal standard deduction: −$16,100 → federal taxable income: $83,900. Federal income tax: ~$13,430.
3. FICA: 7.65% × $100,000 = $7,650.
4. Missouri taxable income: $100,000 − $14,600 = $85,400. Applying 8 brackets: first $9,436 = ~$350, then 4.7% × $75,964 = $3,570. Total MO tax: ~$3,920.
5. Kansas City earnings tax: 1% × $100,000 = $1,000.
6. Total taxes: $13,430 + $7,650 + $3,920 + $1,000 = $26,000
7. Annual net income: $100,000 − $26,000 = $74,000

How to Reduce Your Missouri Annual Tax Liability

• Maximize traditional 401(k) contributions— the 2026 limit is $23,500 ($31,000 if 50+). Pre-tax contributions reduce Missouri AGI. At Kansas City's combined 4.7% MO + 1% KC rate + 22% federal, every $1,000 contributed saves about $277 in combined income taxes.
• Contribute to an HSA — $4,300 (self-only) or $8,550 (family) in 2026. Reduces Missouri taxable income and avoids FICA when contributed through payroll.
• Missouri 529 MOST contributions— contributions to Missouri's MOST (Missouri Saving for Tuition) 529 plan are fully deductible from Missouri taxable income up to the annual gift tax exclusion ($18,000/year per contributor in 2026). For a family in the 4.7% bracket, maxing this deduction can save over $800/year in state tax.
• Social Security exemption planning — Missouri exempts Social Security from income tax for filers below $85,000 (single) / $100,000 (joint). Retirees near these thresholds should consider timing Roth conversions and IRA withdrawals to stay under the phase-out and maximize the Social Security exemption.
• Missouri Property Tax Credit — eligible residents age 65+ or with total disability may claim the Circuit Breaker Credit of up to $1,100 (homeowners) or $750 (renters) against Missouri income tax. This is a refundable credit and an often-overlooked benefit for qualifying retirees.

Retirement Income and Missouri Taxes

Missouri provides favorable treatment for several categories of retirement income, making it an attractive state for retirees planning their annual tax liability.

Social Security Benefits

Missouri fully exempts Social Security benefits from state income tax for taxpayers with Missouri adjusted gross income (AGI) below $85,000 (single filers) or $100,000 (married filing jointly). Above those thresholds, a phase-out applies — up to 85% of Social Security benefits may become subject to Missouri income tax for higher-income taxpayers. Retirees near these thresholds should consider timing Roth conversions and IRA withdrawals to stay under the phase-out.

Public Pension Income

Missouri provides a deduction of up to $6,000 per person for pension income received from Missouri state or local government retirement systems (such as MOSERS, MPERS, or city/county pension plans). A married couple where both spouses receive a public pension can deduct up to $12,000 combined. This deduction is claimed on Schedule A of Form MO-1040.

Private Pensions, 401(k), and IRA Distributions

Private pension income, 401(k) distributions, and traditional IRA withdrawals are fully taxable as ordinary income in Missouri at the same progressive rates (up to 4.7%). There is no separate Missouri deduction for private retirement distributions. Roth IRA withdrawals of qualified distributions are not taxable because the underlying income was already taxed at the federal level (and Missouri follows the federal exclusion).

Missouri Tax Credits and Deductions

Missouri Earned Income Tax Credit (EITC)

Missouri has its own Earned Income Tax Credit equal to 10% of the federal EITC. This is a refundable credit — if it exceeds your Missouri tax liability, you receive the difference as a refund. For a family with two children claiming the maximum 2026 federal EITC of approximately $6,604, the Missouri EITC adds about $660 in additional refundable credit. Low-to-moderate income workers should ensure this credit is claimed on their MO-1040.

Missouri 529 (MOST) Deduction

Contributions to Missouri's MOST (Missouri Saving for Tuition) 529 college savings plan are fully deductible from Missouri AGI up to the annual gift tax exclusion amount per contributor per beneficiary. At the 4.7% rate, maximizing this deduction can save over $800 per year in Missouri state tax for families saving for college.

Property Tax Credit (Circuit Breaker)

Missouri residents age 65 or older, or those with total disability, may claim the Missouri Property Tax Credit — commonly called the Circuit Breaker Credit. The credit is worth up to $1,100 for homeowners and up to $750 for renters and is a refundable credit against Missouri income tax. Income limits apply: generally below $30,000 (single) or $34,000 (married) for renters, and up to $30,000 (single) for homeowners (verify current limits with the Missouri DOR).

Filing Form MO-1040 and Deadline

Missouri individual income tax is filed on Form MO-1040. The filing deadline is April 15, the same as the federal deadline. Missouri follows the federal extension — if you file a federal extension, Missouri also grants a six-month extension to October 15, but any tax owed must still be paid by April 15 to avoid interest and penalties.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. Missouri's top rate changes annually based on SB 3 revenue triggers. Kansas City and St. Louis earnings tax rules may change. Federal rules change annually. Consult a qualified Missouri-licensed CPA or tax professional for your specific situation.