Missouri State Income Tax Withholding
Last Updated: January 2026
Overview
Missouri imposes a progressive state income tax with a top rate of 4.7%. The state has been gradually reducing its tax rates and currently uses a simplified bracket structure. Two major cities impose local earnings taxes.
2026 Tax Rates
Missouri uses a progressive rate structure with the following top rate:
| Status | Top Rate |
|---|---|
| All filers | 4.7% |
The tax is calculated using graduated brackets with rates increasing incrementally up to the 4.7% top rate.
Deductions and Exemptions
Standard Deduction:
- Single: $14,600
- Married Filing Jointly: $29,200
- Head of Household: $21,900
Federal Tax Deduction: Missouri allows a deduction for federal income tax paid (limited).
Special Considerations
Required State Form
Missouri requires Form MO W-4 (Employee's Withholding Certificate). The federal Form W-4 is not accepted for Missouri withholding purposes.
Form MO W-4 includes:
- Filing status selection
- Allowances for exemptions
- Additional withholding requests
- Reduced withholding for low-income employees
Local Earnings Taxes
Two Missouri cities impose significant local earnings taxes:
| City | Rate | Applies To |
|---|---|---|
| Kansas City | 1.0% | Residents and non-residents working in KC |
| St. Louis | 1.0% | Residents and non-residents working in STL |
Important: These local taxes apply to anyone working within the city limits, regardless of residence. Employers must:
- Register with each applicable city
- Withhold 1% from applicable employees
- File and remit local taxes separately from state taxes
Reciprocal Agreements
Missouri has no reciprocal agreements with neighboring states. All wages earned in Missouri are subject to withholding.
Electronic Filing
Employers must file and pay electronically if:
- Prior year withholding exceeded $12,000, OR
- Monthly withholding typically exceeds $1,000
Tax Rate Reduction Schedule
Missouri has implemented gradual rate reductions. The top rate has decreased from 5.4% in recent years to the current 4.7%, with potential for further reductions based on state revenue triggers.