Missouri Income Tax Rates, Brackets, and Calculator for 2026
Missouri has eight income tax brackets with income tax rates from 0% to 4.7% for 2026. Compare MO state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Missouri ranks among states.
Missouri has eight individual income tax brackets with rates from 0% to 4.7% for 2026. The first $1,348 of taxable income is taxed at 0%, and the top 4.7% rate applies above $9,436. The same schedule applies to each taxpayer, including each spouse's allocated taxable income on a combined return. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Missouri Form MO-1040 returns are generally due April 15, 2027.
Missouri's top income tax rate fell from 4.95% in 2023 to 4.8% in 2024 and 4.7% in 2025. The rate remains 4.7% for 2026, while the bracket thresholds increased through the state's annual inflation adjustment. Missouri also allows a deduction for part of an eligible taxpayer's federal income tax liability. Its income limits help explain the difference between our Single and Married Filing Jointly examples.
City income taxes, called earnings taxes, can add to Missouri state income tax. Kansas City and the City of St. Louis each impose a separate 1% earnings tax on residents' earned income and nonresidents' earnings from work performed within the city. Residents generally owe the tax regardless of where they work. These taxes generally apply to wages before the state standard deduction and federal income tax deduction. These taxes are excluded from the state income tax examples below. The city earnings tax FAQ shows how much they can add.
Tax Calculator
Missouri Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Missouri income tax for 2026. Results open in our All 50 States income tax calculator with Missouri highlighted. The examples below provide a starting point, showing Missouri income tax for a Single filer earning $50,000 to $150,000 annually. The effective tax rate rises as income increases across these examples. Missouri's rank also changes because other states' rates, deductions, and credits affect tax differently at each income level.
How Much Will You Pay in Missouri?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,368 | 4.7% | 2.74% | 23 |
| $75,000 | $2,534 | 4.7% | 3.38% | 25 |
| $100,000 | $3,670 | 4.7% | 3.67% | 23 |
| $125,000 | $4,894 | 4.7% | 3.91% | 26 |
| $150,000 | $6,113 | 4.7% | 4.08% | 27 |
2026 Missouri State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $16,100 standard deduction and the federal income tax deduction when eligible, with no other adjustments or tax credits. The federal deduction percentage decreases at specified Missouri adjusted gross income thresholds and reaches zero above $125,000. Federal, payroll, and local taxes are excluded from the tax totals.
2026 Missouri State Rank: Compares all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. Missouri ranks in the moderate range nationally across these examples, with rankings from 23rd to 27th lowest. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $3,670 in Missouri state income tax for 2026. The marginal tax rate is 4.7%, while the effective rate is 3.67% after the standard deduction, federal income tax deduction, and lower brackets.
Tax Rates
Missouri Income Tax Rates
Missouri's eight individual income tax rates are 0%, 2%, 2.5%, 3%, 3.5%, 4%, 4.5%, and 4.7% for 2026. The same thresholds apply to Single, Married Filing Separately, and Head of Household taxpayers. Married couples filing a combined return apply the schedule separately to each spouse's allocated taxable income, then add the two tax amounts. Each rate applies only to the portion of taxable income within its bracket. Reaching a higher bracket does not cause all income to be taxed at the higher rate.
2026 Missouri Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly (per spouse) | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 0% | $0 - $1,348 | $0 - $1,348 | $0 - $1,348 | $0 - $1,348 |
| 2 | 2% | $1,349 - $2,696 | $1,349 - $2,696 | $1,349 - $2,696 | $1,349 - $2,696 |
| 3 | 2.5% | $2,697 - $4,044 | $2,697 - $4,044 | $2,697 - $4,044 | $2,697 - $4,044 |
| 4 | 3% | $4,045 - $5,392 | $4,045 - $5,392 | $4,045 - $5,392 | $4,045 - $5,392 |
| 5 | 3.5% | $5,393 - $6,740 | $5,393 - $6,740 | $5,393 - $6,740 | $5,393 - $6,740 |
| 6 | 4% | $6,741 - $8,088 | $6,741 - $8,088 | $6,741 - $8,088 | $6,741 - $8,088 |
| 7 | 4.5% | $8,089 - $9,436 | $8,089 - $9,436 | $8,089 - $9,436 | $8,089 - $9,436 |
| 8 | 4.7% | $9,437+ | $9,437+ | $9,437+ | $9,437+ |
Missouri has adjusted its income tax brackets annually for inflation since 2017. The threshold for the top 4.7% rate increased from $9,191 in 2025 to $9,436 in the 2026 schedule. State law also provides for further top-rate reductions when revenue conditions are met. Those conditional reductions do not change the 4.7% rate used for 2026.
Compare States
Compare Missouri to Other States
The next table compares Missouri with neighboring states and Texas at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Missouri. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Missouri vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Tennessee | 1 | $0 | −$2,534 | 0% | 0.00% |
| Texas | 1 | $0 | −$2,534 | 0% | 0.00% |
| Iowa | 16 | $2,198 | −$335 | 3.8% | 2.93% |
| Arkansas | 18 | $2,287 | −$246 | 3.7% | 3.05% |
| Missouri | 25 | $2,534 | $0 | 4.7% | 3.38% |
| Oklahoma | 31 | $2,830 | +$296 | 4.5% | 3.77% |
| Kansas | 41 | $3,385 | +$852 | 5.58% | 4.51% |
| Illinois | 47 | $3,568 | +$1,034 | 4.95% | 4.76% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 65. A negative difference means less state income tax than Missouri. Differences are calculated before rounding to whole dollars. Tennessee and Texas do not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: Missouri falls near the middle of the selected states at this income level. At $75,000 of annual income, Missouri's estimated $2,534 state income tax is about $852 less than Kansas and $1,034 less than Illinois. It is about $335 more than Iowa under the same assumptions. Local earnings taxes can narrow the difference for someone living or working in Kansas City or St. Louis.
Examples
Missouri Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Missouri residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Missouri starts with federal adjusted gross income and allows the federal standard deduction. These examples also include the Missouri deduction for federal income tax liability when eligible, with no other deductions, Missouri additions or subtractions, or tax credits. See the All 50 States calculator for a full list of assumptions and sources.
Missouri Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $16,100 | $32,200 |
| Federal Income Tax Deduction | $1,150 | $0 |
| Taxable Income | $57,750 | $117,800 |
| State Income Tax | $2,534 | $5,175 |
| Effective Tax Rate | 3.38% | 3.45% |
| Marginal Tax Rate | 4.7% | 4.7% |
The 2026 brackets and standard deductions come from Missouri's published withholding formula. The federal income tax deduction and spouse-allocation procedures follow the 2025 annual return instructions and continuing state law. These examples calculate tax directly from the bracket rates and round at the end, so they may differ slightly from return tables and whole-dollar filing calculations. Final 2026 annual instructions should be checked when published.
Looking at the table above, we can see that both Single and Married Filing Jointly reach the same 4.7% marginal tax rate. The joint standard deduction doubles, and each spouse receives the benefit of the lower brackets in a separate calculation. However, the Single filer can deduct 15% of federal income tax liability, while the married household receives no federal tax deduction because combined income exceeds $125,000. The result is a 3.45% effective rate for the married household, compared with 3.38% for Single. Before rounding, the combined tax is $108.15 higher than the tax of two single filers who each earn $75,000. This simplified comparison therefore shows a Missouri marriage penalty.
Missouri's combined return is the state filing method for spouses who file a joint federal return. It allocates taxable income in proportion to each spouse's Missouri adjusted gross income. Our equal wage split produces $58,900 of taxable income per spouse. Different earnings splits, deductions, or credits can change the comparison. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, we first calculate federal income tax liability to determine the Missouri deduction for that tax. We subtract the $16,100 federal standard deduction for 2026, then apply the federal tax brackets. Missouri allows a deduction equal to 15% of the resulting federal income tax liability at this income level.
- Federal taxable income: Subtract the federal standard deduction from household income. $75,000 − $16,100 = $58,900
- Federal income tax liability: The first $12,400 is taxed at 10%, the next $38,000 at 12%, and the remaining $8,500 at 22%. $1,240 + $4,560 + $1,870 = $7,670
- Federal income tax deduction: Multiply federal income tax liability by the eligible percentage. $7,670 × 0.15 = $1,150.50
- Missouri taxable income: Subtract the standard deduction and federal income tax deduction from household income. $75,000 − $16,100 − $1,150.50 = $57,749.50
- Tax through the first seven brackets: Each of the first seven brackets covers $1,348 of taxable income. Apply the rate for each bracket. $1,348 × 0% = $0 $1,348 × 2% = $26.96 $1,348 × 2.5% = $33.70 $1,348 × 3% = $40.44 $1,348 × 3.5% = $47.18 $1,348 × 4% = $53.92 $1,348 × 4.5% = $60.66 Then add the results. $26.96 + $33.70 + $40.44 + $47.18 + $53.92 + $60.66 = $262.86
- Tax on the top bracket: Subtract $9,436 from $57,749.50, leaving $48,313.50 taxed at 4.7%. $48,313.50 × 0.047 = $2,270.7345
- Estimated Missouri income tax: Add the tax from the lower brackets and the top bracket, then round to cents. $262.86 + $2,270.7345 = $2,533.59, rounded
Missouri effective tax rate: $2,533.59 divided by $75,000 of household income equals 3.38%, rounded. The estimated state income tax rounds to $2,534 in the comparison table.
Missouri marginal tax rate: 4.7%, the statutory rate applied to the next dollar of Missouri taxable income in this example. The federal income tax deduction can also change as wages rise, so the increase in state tax per additional dollar of wages can differ from the statutory rate.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly for federal taxes and a combined Missouri return. Each spouse earns $75,000, for a combined household income of $150,000. Although federal income tax liability is $15,340, no Missouri deduction is allowed because combined Missouri adjusted gross income exceeds $125,000. We can therefore begin with the Missouri calculation, subtracting the $32,200 joint standard deduction from household income.
- Combined Missouri taxable income: Subtract the joint standard deduction from household income. $150,000 − $32,200 = $117,800
- Each spouse's taxable income: Allocate half to each spouse because they earn equal amounts. $117,800 × 0.50 = $58,900
- Tax through each spouse's first seven brackets: Each of the first seven brackets covers $1,348 of taxable income. Apply the rate for each bracket. $1,348 × 0% = $0 $1,348 × 2% = $26.96 $1,348 × 2.5% = $33.70 $1,348 × 3% = $40.44 $1,348 × 3.5% = $47.18 $1,348 × 4% = $53.92 $1,348 × 4.5% = $60.66 Then add the results. $26.96 + $33.70 + $40.44 + $47.18 + $53.92 + $60.66 = $262.86
- Tax on each spouse's top bracket: Subtract $9,436 from $58,900, leaving $49,464 taxed at 4.7%. $49,464 × 0.047 = $2,324.808
- Tax for each spouse: Add the lower-bracket tax and top-bracket tax. Keep the unrounded amount until the household total. $262.86 + $2,324.808 = $2,587.668
- Estimated Missouri income tax: Add the spouses' tax amounts, then round to cents. $2,587.668 + $2,587.668 = $5,175.34, rounded
Missouri effective tax rate: $5,175.34 divided by $150,000 of household income equals 3.45%, rounded. The estimated state income tax rounds to $5,175 in the comparison table.
Missouri marginal tax rate: 4.7%, the same statutory rate used for Single. Both spouses' allocated taxable income reaches the top bracket.
Takeaway
Missouri Income Tax Takeaways
Most taxable income in these examples falls in the top bracket: Missouri's top 4.7% rate begins above $9,436 of taxable income in the 2026 schedule. Both examples exceed that threshold by a wide margin, so most of their taxable income is taxed at 4.7%. The first $9,436 still benefits from lower rates, including 0% on the first $1,348. Reaching the top bracket does not mean all household wages are taxed at 4.7%.
The effective rate is lower than the marginal rate: Our Single example reaches the 4.7% bracket but pays 3.38% of household income in state tax. The standard deduction, federal income tax deduction, and lower brackets explain the difference. The effective rate makes it easier to compare the actual state tax amounts at the same household income.
Combined filing does not double every income limit: Missouri calculates each spouse's tax separately on a combined return, but the federal tax deduction percentage uses combined Missouri adjusted gross income. The $125,000 upper limit does not double for married couples. Losing that deduction produces about $108 more tax than two Single returns in our comparison.
City earnings taxes are an additional cost: Kansas City and the City of St. Louis each impose a separate 1% earnings tax. If all $75,000 of wages are subject to that tax, the additional cost is $750. That local amount is excluded from the state-tax estimates and rankings above.
FAQ
Frequently Asked Questions
What is the Missouri income tax rate for 2026?
Missouri's individual income tax rates are 0%, 2%, 2.5%, 3%, 3.5%, 4%, 4.5%, and 4.7% for 2026. The top rate remains unchanged from 2025. The 2026 withholding schedule places the first $1,348 of taxable income in the 0% bracket and income above $9,436 in the 4.7% bracket.
How much Missouri income tax will I pay on $75,000?
A Single filer earning $75,000 in wages pays an estimated $2,534 in Missouri state income tax for 2026 under our assumptions. The calculation includes a $16,100 standard deduction and a $1,150.50 federal income tax deduction, with no other adjustments or credits. The effective rate is 3.38%, and the statutory marginal rate is 4.7%. Federal, payroll, and local taxes are additional.
How much Missouri income tax will I pay on $100,000?
A Single filer earning $100,000 in wages pays an estimated $3,670 in Missouri state income tax for 2026 under our assumptions. The calculation subtracts a $16,100 standard deduction and a $1,975.50 federal income tax deduction before applying the brackets. The effective rate is 3.67%, compared with a 4.7% statutory marginal rate. Other deductions, credits, or local earnings taxes can change the final amount.
What is the Missouri marginal tax rate?
The Missouri statutory marginal income tax rate for 2026 ranges from 0% to 4.7%, depending on taxable income. The top 4.7% rate applies above $9,436. The marginal rate applies to the next dollar of taxable income. All filing statuses use the same schedule, with each spouse applying it separately to their allocated taxable income on a combined return.
What is the Missouri effective tax rate?
The Missouri effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 3.38% effective rate for Single at $75,000 and a 3.45% rate for Married Filing Jointly at $150,000. Both are below the 4.7% marginal rate because deductions and lower brackets reduce tax. These are example results, not rates that apply to every Missouri household.
Does Missouri have a standard deduction?
Yes. Missouri allows the federal standard deduction. For 2026, the amounts are $16,100 for Single or Married Filing Separately, $32,200 for Married Filing Jointly or Qualifying Surviving Spouse, and $24,150 for Head of Household. For each qualifying condition of age 65 or older or blindness, the additional amount is $2,050 for Single or Head of Household and $1,650 for married taxpayers or Qualifying Surviving Spouse. These age and blindness additions are part of the standard deduction, separate from the federal enhanced deduction for seniors.
Does Missouri have a personal exemption?
No. Missouri does not provide a general personal exemption deduction for the taxpayer or spouse for 2026. State law makes that exemption conditional on a nonzero federal personal exemption amount, which is not available for 2026. Eligible taxpayers can still claim the standard deduction or itemized deductions.
Does Missouri have a dependent exemption?
No. Missouri does not provide a general dependent exemption deduction for 2026. The former $1,200 deduction is conditional on a nonzero federal exemption amount. Having a dependent may affect eligibility for other deductions or credits, but it does not provide that general exemption.
Can I deduct federal income tax on my Missouri return?
Yes. Missouri allows eligible taxpayers to deduct a percentage of qualifying federal income tax liability. The percentage depends on Missouri adjusted gross income, and the deduction is capped at $5,000 on an individual return or $10,000 on a combined return. It is based on federal tax liability after the required credit adjustments, not simply the amount withheld from wages. The deduction reduces Missouri taxable income rather than reducing state tax dollar for dollar.
When does Missouri's federal income tax deduction phase out?
The deduction percentage is 35% at Missouri adjusted gross income of $25,000 or less, 25% above $25,000 through $50,000, 15% above $50,000 through $100,000, and 5% above $100,000 through $125,000. No deduction is available above $125,000. A combined return uses both spouses' Missouri adjusted gross income, and the thresholds do not double. These are stepped reductions, so crossing a threshold can reduce the deduction even when income increases only slightly.
How does Missouri tax married couples filing jointly?
Missouri requires spouses who file a joint federal return to file a combined state return. Combined taxable income is divided in proportion to each spouse's Missouri adjusted gross income. Each spouse's share is taxed separately using the same bracket schedule, and the two tax amounts are added. With equal wages and no other adjustments, our $150,000 household divides its $117,800 taxable income equally, producing $58,900 per spouse.
Does Missouri have a marriage penalty?
Our simplified 2026 comparison shows about $108 more Missouri tax for a married household than for two single filers who each earn $75,000. Each Single filer qualifies for a federal income tax deduction, but the married household's combined $150,000 income exceeds the $125,000 limit. Calculating each spouse's tax separately on the combined return does not change that shared eligibility test. Other earnings splits, deductions, and credits can change the result.
Does the Missouri income tax rate include city taxes?
No. Missouri's state income tax rates do not include local earnings taxes. Kansas City and the City of St. Louis each impose a separate 1% earnings tax on residents' earned income and nonresidents' earnings from work performed within the city. These taxes generally apply to wages without subtracting the Missouri standard deduction or federal income tax deduction.
If all wages are subject to either city's earnings tax, a Single filer earning $75,000 would owe an additional $750. A married household with $150,000 of combined wages would owe an additional $1,500 if both spouses' wages are fully subject to that city's tax. At $100,000 of taxable wages, the additional city tax would be $1,000. When all household wages are subject to the city tax, it adds one percentage point to the effective income tax rate. That raises our Single example from 3.38% to 4.38% and our Married Filing Jointly example from 3.45% to 4.45%.
References:
- 2026 Missouri Withholding Formula (PDF). Missouri Department of Revenue. Supplies the 2026 rates, annual bracket thresholds, and standard deductions used in the examples. This is payroll guidance rather than final annual-return instructions. Retrieved October 14, 2026.
- 2025 Form MO-1040 Instructions (PDF). Missouri Department of Revenue. Explains the federal AGI starting point, federal income tax deduction, combined-return income allocation, and separate tax calculation for each spouse. Separately published 2026 figures are used in these estimates. Retrieved October 14, 2026.
- RSMo 143.011: Resident Individuals, Tax Rates and Rate Reductions. Missouri Legislature. Establishes the rate framework, annual inflation adjustments, and revenue conditions for further reductions. The original statutory table must be read with the subsequent reduction and indexing provisions. Retrieved October 14, 2026.
- RSMo 143.031: Combined Returns. Missouri Legislature. Requires a combined state return for spouses filing jointly for federal taxes and allocates taxable income between spouses before applying the tax schedule separately. Retrieved October 14, 2026.
- RSMo 143.171: Federal Income Tax Deduction. Missouri Legislature. Establishes the deduction percentages, income thresholds, and $5,000/$10,000 limits. Retrieved October 14, 2026.
- RSMo 143.131: Missouri Standard Deduction and RSMo 143.151: Personal Exemptions and RSMo 143.161: Dependency Exemptions. Missouri Legislature. Ties the standard deduction to federal law and conditions general personal and dependent exemptions on a nonzero federal exemption amount. Retrieved October 14, 2026.
- Individual Income Tax Year Changes and Pass-Through Entity Tax FAQs. Missouri Department of Revenue. The year-change page lists the 2025 4.7% schedule and $9,191 top-bracket threshold. The FAQ's historical maximum individual-rate table confirms 4.95% for 2023 and 4.8% for 2024. Retrieved October 14, 2026.
- Federal Tax Inflation Adjustments for Tax Year 2026 and 2026 Publication 505, Tax Withholding and Estimated Tax. Internal Revenue Service. Confirms federal standard deductions, the zero personal exemption amount, tax brackets used to calculate federal liability, and additional standard deductions for age and blindness. Retrieved October 14, 2026.
- Kansas City Earnings Tax. City of Kansas City, Missouri. Explains the separate 1% earnings tax and its application to residents and nonresidents working in the city. Retrieved October 14, 2026.
- St. Louis Individual Earnings Tax Information. City of St. Louis Collector of Revenue. Explains the 1% earnings tax and provides individual filing and residency guidance. Retrieved October 14, 2026.