Missouri State Tax Rate Guide – Missouri offers one of the more competitive tax environments in the Midwest for residents, families, and businesses. Whether you’re a Missouri homeowner filing your 2025 return in April 2026, a business owner evaluating relocation, or a remote worker considering the Show-Me State, understanding current state tax rates helps you plan effectively. This guide breaks down the latest individual income tax brackets, sales tax, corporate rates, property taxes, and more—using official data from the Missouri Department of Revenue (DOR) as of April 2026.
Missouri Individual Income Tax Rates and Brackets for 2025
Missouri uses a graduated (progressive) individual income tax system. For tax year 2025 (returns due April 15, 2026), the top rate is 4.7%. Brackets are inflation-adjusted annually.
Here are the exact 2025 Missouri income tax brackets:
| Missouri Taxable Income | Tax Calculation |
|---|---|
| $0 – $1,313 | $0 |
| $1,314 – $2,626 | 2.00% of excess over $1,313 |
| $2,627 – $3,939 | $26 + 2.50% of excess over $2,626 |
| $3,940 – $5,252 | $59 + 3.00% of excess over $3,939 |
| $5,253 – $6,565 | $98 + 3.50% of excess over $5,252 |
| $6,566 – $7,878 | $144 + 4.00% of excess over $6,565 |
| $7,879 – $9,191 | $197 + 4.50% of excess over $7,878 |
| Over $9,191 | $256 + 4.70% of excess over $9,191 |
Standard Deductions for 2025 (inflation-adjusted):
- Single / Married Filing Separately: $15,750
- Married Filing Combined / Qualifying Widow(er): $31,500
- Head of Household: $23,625
- Additional amounts for age 65+ or blind apply.
Major 2025 Change: Missouri now allows a 100% subtraction of capital gains (both short- and long-term) reported on your federal return when calculating Missouri adjusted gross income. This applies to individuals and pass-through entities starting January 1, 2025.
Filing deadline: April 15, 2026 (extension to October 15, 2026). Use Form MO-1040 and file electronically via MyTax Missouri for fastest refunds.
Missouri Sales and Use Tax Rates
Missouri’s state sales and use tax rate is 4.225%. This breaks down as:
- 3.0% General Revenue
- 1.0% Education
- 0.125% Conservation
- 0.10% Parks/Soils
Cities, counties, and special districts add local sales taxes. Combined rates typically range from 4.225% to over 10% in some areas (highest around 11%+ in select locations). Sellers must collect and remit the total rate based on the buyer’s location. Use tax applies if sales tax wasn’t collected on out-of-state purchases.
Local rates change quarterly (January, April, July, October). Check the latest DOR rate tables or the Missouri Sales Tax Rate Lookup tool for exact rates by address. Businesses with $500,000+ in annual Missouri sales must display the total tax rate on invoices.
Missouri Corporate Income Tax Rate
Missouri imposes a flat 4% corporate income tax on Missouri taxable income for tax years beginning on or after January 1, 2020. This rate has remained stable and applies to C-corporations.
Corporations start with federal taxable income and make Missouri-specific adjustments. The 100% capital gains subtraction for corporations is not yet available (it triggers only after the top individual rate drops to 4.5% or lower). Due dates generally align with federal (15th day of the 4th month after year-end).
Property Taxes in Missouri
Missouri has no statewide property tax. All property taxes are local—levied by counties, cities, school districts, and other jurisdictions.
Key facts:
- Effective property tax rate: Approximately 0.88%–0.89% of owner-occupied home value (ranked favorably nationally).
- Median annual property tax bill: Roughly $1,199–$2,021 statewide, varying significantly by county.
- Assessment ratios (set by state law): Residential real property at 19% of market value; commercial at 32%; personal property at 33⅓%.
Reassessments occur in odd-numbered years. In 2026, many counties and voters approved property tax caps, freezes, or relief measures to address rising assessments. Check your county assessor’s office or the Missouri State Tax Commission for local rates and appeal deadlines.
Key Missouri Tax Credits and Deductions
Missouri offers numerous credits to reduce liability, including:
- Champion for Children Tax Credit
- Food Pantry Tax Credit
- Youth Opportunities Tax Credit
- Homestead Disaster Tax Credit
- Adoption Tax Credit
- Various economic development and agriculture credits
Businesses may qualify for Missouri Works, BUILD, or Quality Jobs credits. Always attach Form MO-TC with supporting documentation.
How to File Missouri State Taxes?
Most taxpayers file Form MO-1040 (individuals) or MO-1120 (corporations) electronically through the free MyTax Missouri portal. Paper filers can download forms from dor.mo.gov. Direct deposit refunds are fastest. Businesses with multiple locations must e-file sales/use tax returns.
Recent Tax Changes and Future Outlook for 2026+
Missouri continues reducing tax burdens:
- Individual income tax top rate dropped to 4.7% for 2025.
- Full capital gains exemption enacted for individuals (effective 2025).
- Governor Kehoe and lawmakers are actively pursuing further individual income tax reductions and potential phase-out in 2026 legislative sessions.
These changes position Missouri as increasingly attractive for high-income earners, investors, and businesses.
Missouri Tax Resources
- Official Missouri Department of Revenue: dor.mo.gov
- MyTax Missouri portal for filing and payments
- Sales/Use Tax Rate Lookup and Quarterly Rate Tables
- Missouri State Tax Commission (property taxes): stc.mo.gov
- Tax calculators and withholding tables available on DOR site
For personalized advice, consult a Missouri-licensed CPA or tax professional, as rules can change and individual circumstances vary. This guide reflects official rates and laws as of April 2026 and is for informational purposes only.
Stay updated directly from the Missouri Department of Revenue—tax policy evolves quickly, and proactive planning can save Missouri taxpayers significantly each year.