Taxes in Missouri: State Tax Guide 2026
Data Notice: Figures, rates, and statistics cited in this article are based on the most recent available data at time of writing and may reflect projections or prior-year figures. Always verify current numbers with official sources before making financial, medical, or educational decisions.
Taxes in Missouri: State Tax Guide 2026
Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.
Missouri sits near the middle of the pack on overall tax burden, with a top income tax rate that has been declining in recent years. The state’s combination of earnings taxes in Kansas City and St. Louis, relatively high local sales taxes, and below-average property taxes makes the tax experience vary considerably depending on where in Missouri you live. Retirees benefit from substantial pension and Social Security exemptions.
Missouri Income Tax Rates (2026)
Missouri uses a progressive income tax system. Recent legislation has been gradually reducing the top rate:
| Tax Rate | Taxable Income Range |
|---|---|
| 2.00% | ~$1,207 – ~$2,414 |
| 2.50% | ~$2,415 – ~$3,621 |
| 3.00% | ~$3,622 – ~$4,828 |
| 3.50% | ~$4,829 – ~$6,035 |
| 4.00% | ~$6,036 – ~$7,242 |
| 4.50% | ~$7,243 – ~$8,449 |
| ~4.70% | Over ~$8,449 |
The first ~$1,207 of taxable income is exempt. The top rate was 5.30% in 2022 and has been declining. It is projected at ~4.70% for 2026 under the trigger mechanism tied to revenue growth.
Missouri’s standard deduction is ~$13,850 for single filers and ~$27,700 for married filing jointly, generally conforming to federal levels.
Sales Tax
| Component | Rate |
|---|---|
| State base rate | 4.225% |
| Average combined (state + local) | ~8.29% |
| Highest combined rate | ~11.988% |
Missouri allows cities, counties, and special districts to pile on local sales taxes. The result is one of the higher combined rates in the country in some jurisdictions.
Exempt from sales tax: Prescription medications. Groceries are taxed at a reduced state rate of 1.225% (local taxes still apply, bringing the grocery rate to ~4%–6% in most areas).
Property Tax
| Metric | Amount |
|---|---|
| Average effective rate | ~0.88% |
| National average | 0.99% |
Missouri property taxes are below the national average, though rates vary by county. St. Louis County has some of the higher rates in the state, while rural counties tend to be lower. Properties are reassessed every two years (odd-numbered years).
Assessment ratios: Residential property is assessed at 19% of appraised value. Agricultural land is assessed at 12%. Commercial property is assessed at 32%.
Homestead preservation: Missouri’s senior property tax freeze (also called the real property tax credit) allows qualifying homeowners aged 62+ with income below ~$30,000 to claim a credit for increases in property tax over their base year amount.
Other Taxes
- Estate and inheritance tax: Missouri does not impose a state estate tax or inheritance tax.
- Capital gains: Taxed as ordinary income at state rates (up to ~4.70%).
- Earnings taxes: Kansas City and St. Louis both levy a 1.00% earnings tax on income earned within city limits. Residents of these cities pay 1.00% on all earned income regardless of where it is earned.
- Fuel tax: ~$0.22 per gallon (increased from $0.17 after a phased increase approved in 2021).
- Cigarette tax: ~$0.17 per pack — the lowest in the nation.
- Cannabis tax: 6% excise tax on recreational marijuana sales (approved in 2022).
- Personal property tax: Missouri taxes the value of vehicles, boats, and other personal property. This is an annual assessment that surprises many newcomers.
Tax Breaks and Credits
- Social Security exemption: Missouri exempts Social Security benefits from state tax for taxpayers with AGI below ~$85,000 (single) or ~$100,000 (joint). Above those thresholds, benefits are partially taxed.
- Public pension exemption: Up to ~$6,000 per person of public pension income (federal, state, local, military) can be deducted, subject to income limits.
- Property tax credit (circuit breaker): Renters aged 65+ with income below ~$30,000 (single) or ~$34,000 (married) can receive a credit of up to ~$750 (renters) or ~$1,100 (homeowners).
- Missouri EITC: ~10% of the federal Earned Income Tax Credit (enacted in recent legislation).
- 529 plan deduction: Up to
$8,000 per beneficiary ($16,000 for married filing jointly) for contributions to Missouri’s MOST 529 plan. - Historic preservation credit: Tax credits for rehabilitation of historic buildings, one of the more active programs in the country.
Key Takeaways
- Missouri’s top income tax rate has been declining and sits at ~4.70% for 2026, with potential for further reductions
- Kansas City and St. Louis both impose a 1.00% earnings tax that effectively raises the rate for city residents and workers
- Combined sales tax rates can exceed 10% in some jurisdictions despite a moderate state base rate
- The annual personal property tax on vehicles is an often-overlooked cost
- Retirees with moderate income benefit from Social Security and public pension exemptions
Next Steps
- Compare Missouri to other states at State Income Tax Comparison: All 50 States Ranked
- Understand your federal obligation with the Federal Income Tax Guide 2026
- Make sure you claim everything you can — Tax Deductions You’re Probably Missing
- Ready to file? See How to File Your Taxes Step by Step
Tax information is for educational purposes only. Consult a licensed tax professional.