Yes, Missouri does have a state tax — in fact, it has several. The state collects a graduated individual income tax that tops out at 4.7 percent, a 4.225 percent state sales tax on most retail purchases, and property taxes administered by county governments on both real estate and personal items like vehicles. Missouri no longer imposes an estate tax. What you actually owe depends on where you live, what you earn, and what you own on January 1 each year.
Missouri Income Tax
Missouri taxes residents on a progressive bracket system. Your rate rises with your Missouri taxable income, which starts from your federal adjusted gross income and is then adjusted using state-specific subtractions and deductions.
For tax year 2026, the brackets run as follows:
- $0 to $1,313: no tax
- $1,314 to $2,626: 2.0 percent of the amount over $1,313
- $2,627 to $3,939: $26 plus 2.5 percent of the amount over $2,626
- $3,940 to $5,252: $59 plus 3.0 percent of the amount over $3,939
- $5,253 to $6,565: $98 plus 3.5 percent of the amount over $5,252
- $6,566 to $7,878: $144 plus 4.0 percent of the amount over $6,565
- $7,879 to $9,191: $197 plus 4.5 percent of the amount over $7,878
- Over $9,191: $256 plus 4.7 percent of the amount over $9,191
These rates apply to taxable income, not gross earnings, so the deductions discussed below come off the top first.1Missouri Department of Revenue. Individual Income Tax Year Changes
Standard Deduction
Missouri has its own standard deduction that reduces taxable income before the bracket rates apply. For 2026 the amounts are $16,100 for single filers or married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. The deduction is built into the state’s withholding formula and applies whether or not you itemize on your federal return.2Missouri Department of Revenue. 2026 Missouri Withholding Tax Formula
Capital Gains Are Exempt
Missouri lets you subtract 100 percent of any capital gains income reported on your federal return. Profits from selling stocks, real estate, or other investments are not subject to Missouri income tax.1Missouri Department of Revenue. Individual Income Tax Year Changes
Who Has to File
You generally need to file a Missouri return if you are a resident with more than $1,200 of Missouri adjusted gross income. Below that, filing may not be required.3Missouri Department of Revenue. Nonresidents and Residents with Other State Income
Residency turns on domicile. If you are domiciled in Missouri but keep no permanent home here, maintain a permanent home in another state, and spend 30 days or fewer in Missouri during the year, the state treats you as a nonresident.4Missouri Revisor of Statutes. Missouri Revised Statutes Title X Chapter 143 Section 143-101 – Definitions The reverse rule catches people the other way: if you are not domiciled in Missouri but maintain a permanent home here and spend more than 183 days in the state, Missouri classifies you as a resident and taxes you accordingly.3Missouri Department of Revenue. Nonresidents and Residents with Other State Income
Nonresidents who earned income from Missouri sources still file a Missouri return on that income. Part-year residents file based on income earned while they lived here. In either case, a credit for taxes paid to another state can prevent the same income from being taxed twice.
Sales and Use Tax
The state sales tax rate is 4.225 percent on retail purchases of tangible goods and certain services.5Missouri Department of Revenue. Sales/Use Tax That is just the state portion. Cities, counties, and special districts such as fire districts stack their own sales taxes on top. The combined rate reaches roughly 10 percent or more in some areas, with a statewide average closer to 8 percent.
If you buy from an out-of-state seller that does not collect Missouri sales tax, you owe a use tax at the same combined rate. This covers online orders, catalog purchases, and anything else brought into the state for personal use. You report and pay it when you file your annual return.6Cornell Law School. 12 CSR 10-103.250 – Purchasers Responsibility for Paying Use Tax
Property Tax
Property taxes in Missouri are collected by county officials, not the state. If you own real property or tangible personal property on January 1 of any year, you owe taxes on that property for the full calendar year, even if you sell it later.7Missouri Revisor of Statutes. Revised Statutes of Missouri, RSMo Section 137.075
Missouri taxes land and buildings as well as personal items like cars, trucks, boats, and trailers. The county assessor sets a market value, then applies a statutory assessment percentage to produce the assessed value your bill is based on:
- Residential real property: 19 percent of market value
- Agricultural and horticultural property: 12 percent of productive or market value
- Commercial and other real property: 32 percent of market value
- Personal property such as vehicles and boats: 33.3 percent of market value
Your bill is the assessed value multiplied by the combined tax rate set by your county, city, school district, and other local taxing authorities.8Missouri State Tax Commission. State Tax Commission Definitions Property tax bills are typically due by December 31, not in the spring, and late payment triggers monthly penalties and interest.
Credit for Seniors and Disabled Residents
Missouri offers a property tax credit, sometimes called the Circuit Breaker, for certain senior citizens and 100 percent disabled residents. The credit is based on the property taxes or rent you paid and your total household income. The maximum is $750 for renters and $1,100 for homeowners who owned and lived in the home. Renters whose property does not pay property taxes are not eligible.9Missouri Department of Revenue. Property Tax Credit
What Missouri Doesn’t Tax
Missouri no longer imposes an estate tax. The state’s estate tax was tied to the federal credit for state death taxes, and because the IRS eliminated that credit for deaths occurring on or after January 1, 2005, no Missouri estate tax return needs to be filed.10Missouri Department of Revenue. Missouri Estate Tax Filings No Longer Required
Missouri does impose a corporate income tax on C corporations, though the rate has been coming down in recent years. Sole proprietors, partnerships, and S corporations generally pass their income through to owners’ individual returns rather than paying a separate corporate tax.
Filing Deadlines and Late Penalties
The deadline for filing your 2025 Missouri income tax return is April 15, 2026. A federal filing extension automatically gives you the same extension for Missouri, moving the deadline to October 15, 2026. Attach a copy of your federal extension (Form 4868) when you file.1Missouri Department of Revenue. Individual Income Tax Year Changes
An extension buys time to file, not time to pay. If you owe tax and do not pay by April 15, a 5 percent penalty applies even if you file within the extension period.11Missouri Department of Revenue. FAQs – Individual Income Tax
Missing the filing deadline triggers a separate late-filing penalty of 5 percent per month on the unpaid balance, capped at 25 percent. The late-payment penalty of 5 percent stacks on top of that. Interest also runs on any unpaid tax; the statutory rate for 2026 is 7 percent per year across all tax types.12Missouri Department of Revenue. Statutory Interest Rates
If you can’t pay in full, the Department of Revenue offers installment agreements. You’ll need your Social Security number, your most recent tax notice with its PIN, and bank account or credit card information to apply through the Department’s website. Payment plans are not available for motor vehicle sales tax or driver license fees.13Missouri Department of Revenue. Payment Options