Missouri income tax rates for 2025 run on a graduated scale from 0 percent up to 4.70 percent, with the top rate kicking in once your Missouri taxable income passes $9,191. Because that top bracket starts so low, most people with a full-time job pay 4.70 percent on the majority of their earnings. If you live in Kansas City or St. Louis, or work inside either city, add a flat 1 percent local earnings tax on top.
The 2025 Missouri Tax Brackets
Missouri splits taxable income into eight brackets, and each slice of your income is taxed at its own rate. You never pay the top rate on your entire income. The Department of Revenue adjusts the dollar thresholds every year for inflation.1Missouri Department of Revenue. 2025 Individual Income Tax Year Changes
For the 2025 tax year (the return you file in April 2026):
- $0 to $1,313: no tax
- $1,314 to $2,626: 2.00% of the amount over $1,313
- $2,627 to $3,939: $26 plus 2.50% of the amount over $2,626
- $3,940 to $5,252: $59 plus 3.00% of the amount over $3,939
- $5,253 to $6,565: $98 plus 3.50% of the amount over $5,252
- $6,566 to $7,878: $144 plus 4.00% of the amount over $6,565
- $7,879 to $9,191: $197 plus 4.50% of the amount over $7,878
- Over $9,191: $256 plus 4.70% of the amount over $9,191
A worked example makes the math concrete. Someone with $50,000 in Missouri taxable income would owe roughly $2,174, which comes out to an effective rate of about 4.35 percent. The effective rate is lower than the top rate because the first $9,191 is taxed at the smaller bracket amounts.
Where Missouri Rates Are Headed
The 4.70 percent top rate is already lower than it used to be. Missouri’s top rate was 4.95 percent in 2023 and has stepped down under a law that ties further cuts to state revenue. Two more reductions of 0.10 percent each remain on the books, triggered only when net general revenue collections exceed the highest of the prior three fiscal years by at least $175 million. If both triggers hit, the top rate eventually lands at 4.50 percent.2Missouri Revisor of Statutes. Revised Statutes of Missouri, RSMo Section 143.011
How Missouri Taxable Income Differs From Your Paycheck
The brackets apply to Missouri taxable income, not gross wages. Your calculation starts with your federal adjusted gross income (AGI), then runs through state additions and subtractions, then your deductions and exemptions. Several of those adjustments make a real difference to the final number.
The Federal Income Tax Deduction
Missouri is one of a small group of states that lets you deduct the federal income tax you actually paid during the year. The deduction uses the amount of federal tax paid, not the amount withheld from your paychecks, and it can meaningfully shrink the income Missouri taxes. If you claimed the federal earned income credit, subtract that amount from your federal tax figure before applying the deduction.3Missouri Department of Revenue. Federal Income Tax Deduction
Social Security Is Fully Exempt
Starting with the 2024 tax year, Missouri fully exempts Social Security benefits from state income tax for anyone age 62 or older, with no income cap. Social Security disability benefits are fully exempt at any age. If your benefits are included in your federal AGI, you subtract the entire amount on your Missouri return.4Missouri Department of Revenue. Pension FAQs
Other Common Adjustments
Interest from bonds issued by other states gets added back to your Missouri income. Interest and dividends from U.S. government obligations get subtracted, since federal law blocks states from taxing them. Active-duty military pay for service members stationed in Missouri can also be subtracted, including combat zone compensation.5Missouri Department of Revenue. Military – Missouri Department of Revenue
Standard Deduction and Dependents
Missouri’s standard deduction matches the federal amount for your filing status, and you must use the same method (standard or itemized) on your state return that you used federally. For the 2026 tax year, the federal standard deduction amounts are $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household.6Missouri Revisor of Statutes. Missouri Revised Statutes 143.131 – Missouri Standard Deduction, When Used, Amount You can also claim a $1,200 exemption for each dependent you claim on your federal return.7Missouri Senate. SB 371 – Creates an Income Tax Deduction for Certain Dependents
The 1 Percent Earnings Tax in Kansas City and St. Louis
Kansas City and St. Louis each charge a 1 percent earnings tax on wages, salaries, commissions, tips, and other compensation. It applies to every resident of those cities no matter where they work, and to every nonresident who works inside the city limits.8CITY OF KANSAS CITY. Have You Paid Your KCMO Earnings Tax (E-Tax)?9Collector of Revenue. Earnings Tax Department
Employers located in either city usually withhold the 1 percent from each paycheck. If you are self-employed or your employer sits outside the city, you may need to file a separate local return and pay quarterly. Nonresidents who split their work time between inside and outside the city can request a refund of the portion covering whole days worked outside the city, documented by their employer. No other Missouri city imposes a local income or earnings tax.
Who Has to File a Missouri Return
You generally have to file a Missouri individual income tax return if you were required to file a federal return and had Missouri-source income. Full-year residents report all income no matter where it was earned. Part-year residents and nonresidents file when their Missouri-source income tops $600. The return is due April 15 of the following year, so the 2025 return is due April 15, 2026.10Missouri Department of Revenue. FAQs – Individual Income Tax
If you have a federal extension and do not expect to owe additional Missouri tax, you automatically get until October 15 without filing a separate state form; attach a copy of your federal extension when you file. If you do expect to owe, file Form MO-60 with an estimated payment by April 15. An extension gives you more time to file but not more time to pay.11Missouri Department of Revenue. Form MO-60 – Application for Extension of Time to File