Missouri Income Tax: Rates, Deductions, and Credits

Missouri income tax is a graduated state tax that runs from 0 percent on the first $1,348 of taxable income up to 4.7 percent on income above $9,436 for 2026.¹ The state uses your federal adjusted gross income as a starting point, offers its own standard deduction, and lets lower- and middle-income filers deduct a portion of their federal income tax liability. Returns are due April 15, matching the federal deadline.

2026 Tax Rates and Brackets

Missouri’s rate structure under Section 143.011 applies different rates to different slices of your taxable income. For 2026:¹

$0 to $1,348: 0%
$1,348 to $2,696: 2%
$2,696 to $4,044: 2.5%
$4,044 to $5,392: 3%
$5,392 to $6,740: 3.5%
$6,740 to $8,088: 4%
$8,088 to $9,436: 4.5%
$9,436 and above: 4.7%

The brackets adjust for inflation each year.² Because the system is marginal, the 4.7 percent rate only hits the portion of taxable income above $9,436. Someone with $50,000 in Missouri taxable income pays nothing on the first $1,348, lower rates on the slices in between, and 4.7 percent only on the amount over $9,436.

The top rate has been dropping. It fell from 4.95 percent to 4.8 percent for 2024, then to 4.7 percent for 2025, driven by revenue triggers written into the statute.² Up to three more cuts of a tenth of a point each are possible if net general revenue in the prior fiscal year exceeds the highest collection from the previous three years by at least $200 million (adjusted for inflation). If every trigger is eventually met, the top rate could reach 4.5 percent.

Who Has to File

Under Section 143.481, every Missouri resident with Missouri adjusted gross income of $1,200 or more who is required to file a federal return must file a Missouri return. Nonresidents who earned $600 or more from Missouri sources and are required to file federally must also file.³

In practice the Department of Revenue applies a higher threshold. You can skip the state return if your Missouri adjusted gross income falls below your standard deduction plus your personal exemption, and if you aren’t required to file federally, you generally don’t need to file in Missouri either. The exception: if Missouri tax was withheld from your paychecks, file to get that money back.⁴

Resident, Nonresident, or Part-Year

You’re a Missouri resident if you’re domiciled in the state, meaning Missouri is your permanent home and the place you intend to return to after any absence. You lose resident status only if you keep no permanent place to live in Missouri, do keep one somewhere else, and spend 30 days or fewer in Missouri during the year.⁴

Someone not domiciled in Missouri can still be treated as a resident if they maintain permanent living quarters in the state and spend more than 183 days there during the year. Part-year residents report income earned while they lived in Missouri. Nonresidents report only income from Missouri sources, such as wages from a Missouri employer or rental income from Missouri property.⁴

Military Members and Spouses

Active-duty military members stationed in Missouri but domiciled elsewhere are not Missouri residents for income tax. Missouri also provides a deduction for military income earned by active-duty service members under Section 143.174.⁵ Under the Military Spouses Residency Relief Act, a military spouse can elect the service member’s state of legal residence for tax purposes, which can keep that spouse’s income out of Missouri’s reach when the service member’s domicile is a state with no income tax.

The Standard Deduction

Missouri’s standard deduction tracks the federal amounts closely. For the 2025 tax year (the return you file in 2026):⁶

Single: $15,750
Married filing combined: $31,500
Married filing separately: $15,750
Head of household: $23,625

Filers age 65 or older or who are blind get an additional standard deduction of $2,000 for single and head-of-household filers, or $1,600 for married filers.⁶ You can itemize instead if it saves more, but if you itemize for Missouri you have to itemize federally too.

The Federal Income Tax Deduction

Missouri lets many filers deduct part of their federal income tax liability from Missouri taxable income. Section 143.171 caps the deduction at $5,000 on a single return and $10,000 on a combined return.⁷ The actual deduction is a percentage of your federal tax liability, and that percentage shrinks as your Missouri gross income rises:

$25,000 or less: 35% of federal tax liability
$25,001 to $50,000: 25%
$50,001 to $100,000: 15%
$100,001 to $125,000: 5%
$125,001 or more: 0%

Above $125,000 in Missouri gross income, the deduction is gone entirely.⁷ A single filer earning $40,000 with a $3,000 federal tax bill, for example, would deduct 25 percent of $3,000, or $750. The deduction is based on your actual federal liability for the year, not what was withheld, and you calculate it on Form MO-A before it flows to Form MO-1040.

Credits Worth Checking

Missouri Working Family Tax Credit

If you claim the federal earned income tax credit, Missouri adds a credit equal to 20 percent of your federal EITC amount.⁸ It’s nonrefundable, so it can wipe out your Missouri tax but won’t generate a refund by itself. You claim it on the MO-1040.

Property Tax Credit

Missouri offers a property tax credit for certain seniors age 65 and older and for individuals who are 100 percent disabled, with a maximum of $1,100 for homeowners and $750 for renters. You must have paid property taxes or rent on your Missouri primary residence, and income limits apply. The credit is claimed on Form MO-PTC, filed separately from the income tax return.⁹

Forms and How to File

Start with your completed federal Form 1040, since Missouri uses federal adjusted gross income as its starting point. Have your W-2s, any 1099s, and Social Security numbers for yourself, your spouse, and dependents ready.¹⁰

The main form is MO-1040. Most filers also need Form MO-A, which handles modifications to federal adjusted gross income, including the federal tax deduction, interest from other states’ bonds, and the military income deduction. Totals from MO-A carry over to MO-1040, where the rate table produces your tax.¹¹

Electronic Filing

MyTax Missouri at mytax.mo.gov accepts returns online, either as a registered user or a guest. The Department of Revenue also partners with several providers through its Free File Alliance to offer free electronic filing to qualifying taxpayers.¹² Most commercial tax software handles the Missouri return alongside the federal one.

Paper Filing

If you mail a paper return, the address depends on what the return shows. Returns with a refund or no balance due go to Department of Revenue, P.O. Box 500, Jefferson City, MO 65105-0500. Returns with a balance due go to Department of Revenue, P.O. Box 329, Jefferson City, MO 65105-0329.¹³ Sending to the wrong box is a common cause of processing delays.

Deadline, Extensions, and Penalties

Missouri returns are due April 15, matching the federal deadline. For the 2025 tax year, that’s April 15, 2026. If the date falls on a weekend or holiday, the deadline shifts to the next business day.¹⁴

A federal extension on Form 4868 automatically extends your Missouri filing deadline; attach a copy to your Missouri return when you file. An extension to file is not an extension to pay. If you expect to owe, send Form MO-60 with your estimated payment by April 15 to avoid the late-payment penalty.¹⁴

Missing the deadline without an extension, or failing to pay by April 15, triggers a 5 percent addition-to-tax penalty.¹⁴ Interest also runs on unpaid balances. For 2026, the statutory rate on deficiency balances is 7 percent annually.¹⁵ Penalty and interest compound separately, so a modest balance left unpaid for months can grow fast.

Estimated Tax Payments

Income that isn’t subject to withholding, like self-employment earnings, rental income, or investment gains, can create a need for quarterly estimated payments. Missouri requires estimated tax when you expect to owe $100 or more in state tax for the year.¹⁶

Payments are due April 15, June 15, September 15, and January 15 of the following year. You can pay the full estimated amount with the first voucher or split it into four equal installments. If a due date falls on a weekend or holiday, a payment made on the next business day is timely.¹⁶ Underpaying estimated taxes can trigger its own penalty, so recheck your numbers if your income changes mid-year.

Checking Your Refund

After you file, the Missouri Return Inquiry System on the Department of Revenue’s website shows whether your return has been received, is being processed, or needs more information before a refund can issue.¹⁷ Electronic filers typically see refunds move faster than paper filers, and direct deposit is quicker than a mailed check.

1
Missouri Department of Revenue. 2026 Missouri Withholding Tax Formula
2
Missouri Revisor of Statutes. Missouri Code 143.011 – Resident Individuals, Tax Rates, Rate Reductions When
3
Missouri Revisor of Statutes. Missouri Code 143.481 – Persons Required to Make Returns of Income
4
Missouri Department of Revenue. Nonresidents and Residents with Other State Income
5
Missouri Department of Revenue. Military Information
6
Missouri Department of Revenue. Individual Income Tax Year Changes
7
Missouri Revisor of Statutes. Missouri Code 143.171 – Federal Income Tax Deduction, Amount, Corporate and Individual Taxpayers
8
Missouri Department of Revenue. Missouri Working Family Tax Credit FAQs
9
Missouri Department of Revenue. Property Tax Credit
10
Missouri Department of Revenue. Missouri Individual Income Tax Return – Long Form
11
Missouri Department of Revenue. Form MO-A 2025 Individual Income Tax Adjustments
12
Missouri Department of Revenue. Online Services
13
Missouri Department of Revenue. Form MO-1040 Individual Income Tax Long Form and Instructions
14
Missouri Department of Revenue. General Individual Income Tax FAQs
15
Missouri Department of Revenue. Statutory Interest Rates
16
Missouri Department of Revenue. MO-1040ES Declaration of Estimated Tax for Individuals
17
Missouri Department of Revenue. Obtaining the Status of Your Tax Return