Missouri Income Tax Rates & Brackets — 2026
Missouri has a graduated income tax with 8 brackets in 2026, running from 2% to 4.7%. A single filer on $100,000 owes about $3,763 — an effective rate of 3.76%.
The Missouri tax gauge at $100,000
Missouri
$100,000 · Single · TY2026Missouri tax brackets for 2026
Every filing status, as published by Missouri Department of Revenue. Rates apply to Missouri taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $16,100| Taxable income | Marginal rate |
|---|---|
| $0 – $1,347 | 0% |
| $1,348 – $2,695 | 2% |
| $2,696 – $4,043 | 2.5% |
| $4,044 – $5,391 | 3% |
| $5,392 – $6,739 | 3.5% |
| $6,740 – $8,087 | 4% |
| $8,088 – $9,435 | 4.5% |
| $9,436 and above | 4.7% |
Married filing jointly
Standard deduction $32,200| Taxable income | Marginal rate |
|---|---|
| $0 – $1,347 | 0% |
| $1,348 – $2,695 | 2% |
| $2,696 – $4,043 | 2.5% |
| $4,044 – $5,391 | 3% |
| $5,392 – $6,739 | 3.5% |
| $6,740 – $8,087 | 4% |
| $8,088 – $9,435 | 4.5% |
| $9,436 and above | 4.7% |
Married filing separately
Standard deduction $16,100| Taxable income | Marginal rate |
|---|---|
| $0 – $1,347 | 0% |
| $1,348 – $2,695 | 2% |
| $2,696 – $4,043 | 2.5% |
| $4,044 – $5,391 | 3% |
| $5,392 – $6,739 | 3.5% |
| $6,740 – $8,087 | 4% |
| $8,088 – $9,435 | 4.5% |
| $9,436 and above | 4.7% |
Head of household
Standard deduction $24,150| Taxable income | Marginal rate |
|---|---|
| $0 – $1,347 | 0% |
| $1,348 – $2,695 | 2% |
| $2,696 – $4,043 | 2.5% |
| $4,044 – $5,391 | 3% |
| $5,392 – $6,739 | 3.5% |
| $6,740 – $8,087 | 4% |
| $8,088 – $9,435 | 4.5% |
| $9,436 and above | 4.7% |
How the maths actually works
Rates are marginal: the 4.7% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Missouri subtracts $16,100 of deductions and exemptions, then pays each bracket in turn on $83,900 of taxable income — $3,763 in all, or 3.76% of gross income. Marginal vs effective rate, explained.
What Missouri costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $33,900 | $1,413 | 2.83% | $118 | 24th of 50 | −$32 |
| $75,000 | $58,900 | $2,588 | 3.45% | $216 | 27th of 50 | +$40 |
| $100,000 | $83,900 | $3,763 | 3.76% | $314 | 26th of 50 | +$36 |
| $150,000 | $133,900 | $6,113 | 4.08% | $509 | 26th of 50 | +$47 |
| $250,000 | $233,900 | $10,813 | 4.33% | $901 | 26th of 50 | +$54 |
| $500,000 | $483,900 | $22,563 | 4.51% | $1,880 | 27th of 50 | +$432 |
| $1,000,000 | $983,900 | $46,063 | 4.61% | $3,839 | 27th of 50 | +$1,297 |
Missouri income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $16,100
- Exemptions
- $0
- Taxable income
- $83,900
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $1,347 | 0% | $1,348 | $0.00 |
| $1,348 – $2,695 | 2% | $1,348 | $26.96 |
| $2,696 – $4,043 | 2.5% | $1,348 | $33.70 |
| $4,044 – $5,391 | 3% | $1,348 | $40.44 |
| $5,392 – $6,739 | 3.5% | $1,348 | $47.18 |
| $6,740 – $8,087 | 4% | $1,348 | $53.92 |
| $8,088 – $9,435 | 4.5% | $1,348 | $60.66 |
| $9,436 and above | 4.7% | $74,464 | $3,499.81 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes, and Missouri localities do levy their own income tax. Your actual bill will differ. See how we calculate this and Missouri's full brackets and sources.
Missouri versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Missouri's income tax changed between 2025 and 2026. A single filer on $100,000 owes $21 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 4.7% | 4.7% |
| Structure | graduated | graduated |
| Standard deduction (single) | $15,750 | $16,100 |
| Tax on $100,000 (single) | $3,784 | $3,763 |
The 2025 rules are kept in full on the Missouri 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- CutEffective · H.B. 594 (2025)
H.B. 594 (2025) created a 100% subtraction from Missouri adjusted gross income for capital gains reported for federal income tax purposes, effective for tax years beginning on or after January 1, 2025.
Retirement income
How Missouri treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
For tax years beginning 1 January 2024 and later, Missouri exempts 100% of Social Security benefits for individuals aged 62 or older, and 100% of Social Security disability benefits, to the extent included in federal AGI.
Public retirement benefits may be subtracted up to the maximum Social Security benefit amount — $47,633 per taxpayer for tax year 2025. The AGI limitation on the public pension exemption was removed for tax years from 2024. The private pension exemption is capped at $6,000 per taxpayer and tapers above a Missouri AGI of $25,000 for single, head of household and qualifying surviving spouse filers.
Private plan distributions fall under the $6,000 private pension exemption.
- Social Security deduction, from age 62. 100% from tax year 2024.
- Public pension exemption — up to $47,633. Tax year 2025 figure; $46,381 for 2024. Reduced by any Social Security or Social Security disability deduction claimed.
- Private pension exemption — up to $6,000, income limit $25,000
Not modelled: The married-filing-jointly and married-filing-separately income limits for the private pension exemption are not recorded here. Claiming the Social Security deduction reduces the public pension exemption; that interaction is described but not computed.
Source: Missouri Department of Revenue — Pension Exemption and Social Security / Social Security Disability Deduction (retrieved 2026-09-04). Compare every state.
Capital gains
How Missouri taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
From 2025 Missouri taxes no capital gain at all. The Form MO-A instructions for Line 18 state: "The state of Missouri allows a subtraction from your federal adjusted gross income for 100 percent of your federally reported capital gains." The filer enters the figure from federal Form 1040 line 7a, and it comes straight back out of Missouri adjusted gross income.
Federal Form 1040 line 7a is net capital gain across both holding periods, so the subtraction removes short-term gains on the same terms. There is no holding-period test.
Missouri starts from federal adjusted gross income and then subtracts the whole of the federally reported capital gain on Form MO-A Part 1 line 18, so the gain is in the federal base and out of the Missouri one.
The subtraction is uncapped, has no age gate and has no income limit — the only condition is that the gain was in federal adjusted gross income.
A negative figure on federal line 7a is entered as $0 rather than as a negative subtraction, so a capital loss gives no Missouri benefit under this line.
Kansas City and St. Louis levy local earnings taxes, which are outside this record.
Exclusions that reach only certain assets
- Capital gain exclusion on sale of low income housing — 25% of the capital gain on the sale of a federally subsidised HUD low income housing project to a nonprofit or governmental organisation, where at least 40% of units are occupied at 60% or less of median income and the buyer agrees to preserve or increase low income occupancy. A separate, older provision that predates the general subtraction.
- Employee Stock Ownership Plan (ESOP) capital gain deduction — 50% of the net capital gain on a qualifying sale of employer securities to an ESOP.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Not modelled: This is a 2025 change. It does not describe any earlier Missouri year, when capital gains were taxed as ordinary income.
Source: Missouri Department of Revenue — 2025 Form MO-1040 Individual Income Tax Long Form Instructions — Form MO-A Part 1, Line 18 (Capital Gain) (retrieved 2026-09-19). Compare every state.
Local income taxes
Kansas City and St. Louis each levy a 1% earnings tax on residents’ earnings wherever earned and on the earnings of non-residents for work performed in the city. Section 92.111 RSMo bars any other Missouri city from imposing an earnings tax after December 31, 2011; both existing taxes must be reauthorized by local voters every five years. Local tax is not included in any figure above.
Local rates typically run 1% to 1%.
| Locality | Rate |
|---|---|
| Kansas CityEarnings tax on residents and on non-residents for work performed in the city. | 1% |
| St. LouisCollected from city residents regardless of the location of their employer, and from employees of businesses located or performing work in the city regardless of where they live. | 1% |
What else to know about Missouri
- Missouri uses one bracket schedule for every filing status; only the standard deduction varies.
- The first bracket is taxed at 0%, so the lowest slice of taxable income bears no tax.
- Bracket thresholds and the standard deduction are indexed for inflation each year.
- The top rate has been stepping down under statutory revenue triggers in Section 143.011 RSMo; further cuts occur only in years when the trigger conditions are met.
- Missouri still allows a limited deduction for federal income tax paid: a percentage of federal tax based on Missouri adjusted gross income (35% at $25,000 or less, 25% to $50,000, 15% to $100,000, 5% to $125,000, 0% above $125,000), capped at $5,000 ($10,000 for married filing combined).
- Kansas City and St. Louis each levy a 1% local earnings tax that is separate from, and in addition to, the state tax.
Capital gains
H.B. 594 (2025) allows individuals to subtract 100% of the capital gains reported for federal income tax purposes (Federal Form 1040, Line 7a) from Missouri adjusted gross income, effective for tax years beginning on or after January 1, 2025. A negative federal figure is entered as zero rather than as a subtraction. A 100% exclusion applies to qualifying long-term gains.
What our figures leave out
Sources
- 1.Missouri Department of RevenueState revenue department2026 Missouri Withholding Tax FormulaRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Missouri Department of RevenueState revenue department2025 Form MO-1040 Individual Income Tax Long Form InstructionsRetrieved
- 4.Missouri Department of RevenueState revenue department2025 Individual Income Tax Year ChangesRetrieved
- 5.City of St. Louis, Office of the Collector of RevenueGovernmentEarnings TaxRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.