Missouri uses a graduated state income tax, which means different layers of Missouri taxable income are taxed at different rates. In addition, certain cities, especially Kansas City and St. Louis, can add a local earnings tax layer that may affect workers who live or work there.
This page brings the Missouri income tax picture together in one place: the state brackets, Missouri deductions and adjustments, local earnings tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Missouri state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 0% | Up to $1,313 | Up to $1,313 | Up to $1,313 | Up to $1,313 |
| 2% | $1,313 – $2,626 | $1,313 – $2,626 | $1,313 – $2,626 | $1,313 – $2,626 |
| 2.5% | $2,626 – $3,939 | $2,626 – $3,939 | $2,626 – $3,939 | $2,626 – $3,939 |
| 3% | $3,939 – $5,252 | $3,939 – $5,252 | $3,939 – $5,252 | $3,939 – $5,252 |
| 3.5% | $5,252 – $6,565 | $5,252 – $6,565 | $5,252 – $6,565 | $5,252 – $6,565 |
| 4% | $6,565 – $7,878 | $6,565 – $7,878 | $6,565 – $7,878 | $6,565 – $7,878 |
| 4.5% | $7,878 – $9,191 | $7,878 – $9,191 | $7,878 – $9,191 | $7,878 – $9,191 |
| 4.7% | Over $9,191 | Over $9,191 | Over $9,191 | Over $9,191 |
Brackets apply to Missouri taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Missouri uses a graduated income tax system rather than a single flat rate. The table above shows the current Missouri brackets for each filing status. Your marginal rate is the rate applied to your next dollar of taxable income, while your effective rate is the average rate across all of your taxable income.
Missouri deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $16,100 | $0 |
| Married Filing Jointly | $32,200 | $0 |
| Married Filing Separately | $16,100 | $0 |
| Head of Household | $24,150 | $0 |
These amounts are subtracted from income before Missouri's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Missouri taxable income does not always match federal taxable income. The state has its own deductions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Missouri tax. The table above shows the Missouri deduction and adjustment rules stored in the PaycheckNet database.
Missouri local earnings taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Kansas City | 1% | 1% | Earned income (wages) |
| St. Louis | 1% | 1% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
Missouri local income tax is important in specific places. Kansas City and St. Louis are the main examples of local earnings taxes that can apply in addition to Missouri state income tax. If the PaycheckNet database contains Missouri city-specific earnings tax entries, they will appear in the table above.
What you actually pay in Missouri
| Gross Income | Federal | Missouri | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $17,413 | 17.65% | 0% | 7.65% | 25.3% |
| $17,413 – $18,726 | 17.65% | 1.57% | 7.65% | 26.87% |
| $18,726 – $20,039 | 15.03% | 3% | 7.65% | 25.68% |
| $20,039 – $21,352 | 10% | 3% | 7.65% | 20.65% |
| $21,352 – $22,665 | 10% | 3.5% | 7.65% | 21.15% |
| $22,665 – $23,978 | 10% | 4% | 7.65% | 21.65% |
| $23,978 – $25,291 | 10% | 4.5% | 7.65% | 22.15% |
| $25,291 – $28,500 | 10% | 4.7% | 7.65% | 22.35% |
| $28,500 – $66,500 | 12% | 4.7% | 7.65% | 24.35% |
| $66,500 – $121,800 | 22% | 4.7% | 7.65% | 34.35% |
| $121,800 – $184,500 | 24% | 4.7% | 7.65% | 36.35% |
| $184,500 – $200,000 | 24% | 4.7% | 1.45% | 30.15% |
| $200,000 – $217,875 | 24% | 4.7% | 2.35% | 31.05% |
| $217,875 – $272,325 | 32% | 4.7% | 2.35% | 39.05% |
| $272,325 – $656,700 | 35% | 4.7% | 2.35% | 42.05% |
| Over $656,700 | 37% | 4.7% | 2.35% | 44.05% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Missouri each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Missouri Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $477 | $2,295 | $4,192 | $25,808 | 14% |
| $50,000 | $3,820 | $1,417 | $3,825 | $9,062 | $40,938 | 18.1% |
| $75,000 | $7,670 | $2,592 | $5,738 | $16,000 | $59,000 | 21.3% |
| $100,000 | $13,170 | $3,767 | $7,650 | $24,587 | $75,413 | 24.6% |
| $150,000 | $24,734 | $6,117 | $11,475 | $42,326 | $107,674 | 28.2% |
| $200,000 | $36,734 | $8,467 | $14,339 | $59,540 | $140,460 | 29.8% |
| $300,000 | $68,134 | $13,167 | $16,689 | $97,991 | $202,009 | 32.7% |
| $500,000 | $138,134 | $22,567 | $21,389 | $182,091 | $317,909 | 36.4% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Missouri resident really pays on their next dollar once federal tax, Missouri state tax, and FICA are stacked together. If a local earnings tax applies to you, treat it as an additional local layer on top of the statewide calculation.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Missouri as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Missouri take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Missouri as your state. To compare Missouri against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Missouri income tax flat or progressive?
Missouri has a graduated state income tax, not a single flat income tax. Different layers of taxable income are taxed at different rates.
Does Missouri have local earnings tax?
Yes, certain cities can impose local earnings taxes. Kansas City and St. Louis are the main examples to check if you live or work there.
Do Missouri workers still pay Social Security and Medicare?
Yes. Missouri workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Missouri state and local income taxes.