Missouri income tax brackets for 2025 run from 0 percent on the first $1,313 of taxable income up to 4.7 percent on income above $9,191, spread across eight graduated steps. The thresholds adjust for inflation each year, and the top rate itself can drop further under a revenue-triggered mechanism in state law.
2025 Missouri Income Tax Brackets
The Department of Revenue sets these brackets each year based on the rate structure in Mo. Rev. Stat. § 143.011 and § 143.021. For tax year 2025, the returns you’ll file in spring 2026:
- $0 to $1,313: no tax
- $1,314 to $2,626: 2.0% of income over $1,313
- $2,627 to $3,939: $26 plus 2.5% of income over $2,626
- $3,940 to $5,252: $59 plus 3.0% of income over $3,939
- $5,253 to $6,565: $98 plus 3.5% of income over $5,252
- $6,566 to $7,878: $144 plus 4.0% of income over $6,565
- $7,879 to $9,191: $197 plus 4.5% of income over $7,878
- Over $9,191: $256 plus 4.7% of income over $9,191
The 4.7 percent top rate took effect January 1, 2025, stepping down from 4.8 percent the previous year.1Missouri Department of Revenue. 2025 Individual Income Tax Year Changes These dollar figures apply to Missouri taxable income, which is your income after deductions and adjustments, not your gross pay.
For tax year 2026, the rate structure stays the same at 4.7 percent on top, but the dollar thresholds will move up for inflation once the Department publishes its revised table.2Missouri Department of Revenue. 2026 Missouri Withholding Tax Formula
How the Graduated Rates Actually Work
A common misreading of a bracket table is to think your top rate applies to every dollar you earn. It doesn’t. Each rate applies only to the income that falls inside its range.
Say your Missouri taxable income is $50,000. You pay nothing on the first $1,313. Then 2 percent on the next slice, 2.5 percent on the one after that, and so on up the ladder. Only the portion above $9,191 is taxed at the top 4.7 percent rate. The math works out to roughly $2,174: $256 of cumulative tax across the lower seven brackets, plus 4.7 percent of the remaining $40,809.
Because of this structure, crossing into a higher bracket never produces a sudden spike in your overall tax. Only the next dollar earned pays the higher rate.
Deductions That Change What You Actually Owe
Brackets apply to taxable income, so the deductions that get you there matter as much as the rates themselves.
Standard Deduction
Missouri sets its standard deduction equal to the federal figure under Mo. Rev. Stat. § 143.131, which means it moves whenever the IRS adjusts for inflation.3Missouri Revisor of Statutes. Missouri Code 143.131 – Missouri Standard Deduction, When Used, Amount For tax year 2025:
- Single: $15,750
- Married filing jointly: $31,500
- Head of household: $23,625
For tax year 2026, the amounts rise to $16,100 single, $32,200 joint, and $24,150 head of household.4Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
If you itemized federally, you can pick either option on your Missouri return. If you took the standard deduction federally, you cannot itemize in Missouri.
Federal Income Tax Deduction
Missouri is one of the few states that lets you deduct a portion of your federal income tax liability. The percentage you can deduct depends on your Missouri gross income under Mo. Rev. Stat. § 143.171:5Missouri Revisor of Statutes. Missouri Code 143.171 – Federal Income Tax Deduction, Amount, Corporate and Individual Taxpayers
- $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%
- Over $125,000: no deduction
Whatever your percentage, the deduction is capped at $5,000 on a single return and $10,000 on a joint return.5Missouri Revisor of Statutes. Missouri Code 143.171 – Federal Income Tax Deduction, Amount, Corporate and Individual Taxpayers The benefit phases out completely above $125,000 in Missouri gross income, so this is mainly a break for lower- and middle-income filers.
Why the Top Rate Keeps Dropping
Missouri’s top rate has been coming down in steps since 2023 under a trigger built into Senate Bill 3, enacted in 2022. The law allows an automatic reduction whenever state net general revenue exceeds the highest total from any of the prior three fiscal years by at least $175 million.6Missouri Senate. Missouri Senate Fiscal Note – SCS for SB Nos. 3 and 5
The pattern so far:
- 2023: 5.3% dropped to 4.95%
- 2024: dropped to 4.8%
- 2025: dropped to 4.7%
Up to two more 0.1 percent cuts can happen in future years if the revenue trigger is met, which would eventually push the top rate as low as 4.5 percent.7Missouri Revisor of Statutes. Missouri Code 143.011 – Resident Individuals – Tax Rates – Rate Reductions, When Only one reduction can happen per year, and none require new legislation. The Department of Revenue updates the tables and withholding formulas on its own once a trigger hits.8Missouri Revisor of Statutes. Missouri Code 143.021
That mechanism is why checking the current year’s table matters. The 4.7 percent figure is accurate for 2025, but the number you see here could be lower by the time you file for a later year.