State income tax · Missouri
Missouri income tax rates
Missouri's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 4.7%
- Lowest rate
- 0%
- Brackets (single)
- 8
- Local income taxes
- Yes, in some localities
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $1,348 | 2% |
| $2,696 | 2.5% |
| $4,044 | 3% |
| $5,392 | 3.5% |
| $6,740 | 4% |
| $8,088 | 4.5% |
| $9,436 | 4.7% |
Notes
Missouri uses one rate table for all filing statuses, with bracket widths indexed for inflation each year; the 2026 thresholds come from DOR's 2026 withholding formula (annual payroll column), and the top rate there is 4.7%, the same as tax year 2025. Kansas City and St. Louis levy their own earnings taxes, and since 2025 Missouri lets individuals subtract 100% of federal capital gains.
Sources
We read each source on the date shown and quote the line we relied on.
- 2026 Missouri Withholding Tax Formula (Income Tax Withholding Percentage Tax, Annual Payroll) (external site)
Withhold a flat percentage rate of 4.7 percent of the supplemental wages
- 2025 Individual Income Tax Year Changes (Tax Rate Changes - Indexed for Inflation; capital gains subtraction) (external site)
The individual income tax rate for tax year 2025 is 4.7%.
- RSMo 143.011 (Resident individuals, tax rates, rate reductions) (external site)
Each reduction in the top rate of tax shall be by one-tenth of a percent and no more than one reduction shall occur in a calendar year.
- 2026 Tax Legislative Changes (external site)
The following legislative changes affect the Missouri Department of Revenue’s taxation processes and are effective