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.

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.