State Income Tax

Income Tax in Missouri: Complete Guide 2026

Updated 2026-03-10

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.

Income Tax in Missouri: Complete 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 levies a graduated income tax with rates ranging from ~2.00% to ~4.80% for 2026. The state has been gradually reducing its top rate through a series of legislatively triggered cuts, and the current top rate applies to taxable income over ~$8,968. While Missouri’s top rate is moderate compared to many states, the relatively low income threshold for the top bracket means most working residents pay close to the maximum rate. Missouri also allows several deductions tied to federal provisions, making it important to understand the interaction between federal and state returns.

Missouri Income Tax Rates (2026)

All Filing Statuses

Taxable IncomeRate
$0 — ~$1,207~2.00%
~$1,208 — ~$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 — ~$8,968~4.80%
Over ~$8,968~4.80%

Missouri uses the same bracket thresholds regardless of filing status. The top rate of ~4.80% is scheduled for further reductions pending revenue triggers set by the legislature.

How Missouri Income Tax Works

Starting Point: Federal AGI

Missouri taxable income begins with your federal adjusted gross income (AGI). From there, Missouri allows certain additions and subtractions before applying the tax rates.

Standard Deduction and Itemized Deductions

Missouri allows filers to choose between a standard deduction and itemized deductions:

Filing StatusStandard Deduction
Single~$14,600
Married filing jointly~$29,200
Head of household~$21,900

Missouri’s standard deduction amounts generally mirror federal amounts. If you itemize on your federal return, you can also itemize on your Missouri return, and Missouri generally conforms to federal itemization rules. Notably, Missouri allows a deduction for federal income taxes paid, which is uncommon and can significantly reduce state taxable income for higher earners.

Federal Tax Deduction

One of Missouri’s most distinctive features is the ability to deduct a portion of federal income tax paid from your Missouri taxable income. For 2026, the maximum deduction is ~$5,000 for single filers and ~$10,000 for joint filers. This effectively reduces the state income tax burden for anyone who owes federal taxes.

Retirement Income

Missouri offers a pension exemption for public and private pensions. Filers age 62 or older (or disabled) with Missouri AGI under ~$85,000 (single) or ~$100,000 (joint) can subtract up to ~$6,000 of qualifying pension income. Social Security benefits are also partially exempt, following a formula tied to federal taxation of those benefits.

Key Missouri Tax Credits

  1. Property Tax Credit: Available to seniors age 65+ and disabled individuals with income under ~$30,000 (single) or ~$34,000 (joint), providing a credit for property taxes or rent paid.
  2. Earned Income Credit: Missouri does not currently offer a state earned income credit.
  3. Missouri 529 Plan Deduction: Contributions to a MOST 529 plan are deductible up to ~$8,000 per individual or ~$16,000 for joint filers.
  4. Historic Preservation Credit: A credit of ~25% of qualified rehabilitation costs for certified historic structures.
  5. Champion for Children Credit: Donations to qualifying organizations supporting children can generate a credit of up to ~50% of the contribution.

Who Must File in Missouri

You must file a Missouri return (Form MO-1040) if:

  • You are a Missouri resident with income above filing thresholds
  • You are a part-year resident with Missouri-source income
  • You are a nonresident who earned income in Missouri
  • You want to claim a refund of Missouri withholding

The filing deadline matches the federal due date of April 15.

Comparison to National Average

StateTop Income Tax RateFederal Tax Deductible
Missouri~4.80%Yes (capped)
Kansas~5.70%No
Illinois~4.95%No
Iowa~5.70%No
Arkansas~4.40%No
National average~4.60%Rarely

Missouri’s top rate is near the national average, but the ability to deduct federal taxes paid effectively lowers the net state tax rate, giving Missouri a competitive edge among neighboring states.

Tips for Minimizing Missouri Income Tax

  1. Claim the federal tax deduction. This is Missouri’s most valuable feature. Ensure you calculate the deduction on your Missouri return, up to ~$5,000 (single) or ~$10,000 (joint).

  2. Maximize 529 contributions. The MOST 529 plan deduction of up to ~$8,000 per person is among the most generous in the country.

  3. Claim the pension exemption. If you are 62 or older and meet income thresholds, subtract up to ~$6,000 of pension income.

  4. Contribute to retirement accounts. Traditional 401(k) and IRA contributions reduce federal AGI, which reduces Missouri taxable income as well.

  5. Review the Property Tax Credit. Seniors and disabled filers with modest incomes can receive meaningful property tax or rent relief.

  6. Compare standard vs. itemized deductions. Since Missouri largely conforms to federal itemization, running both calculations ensures you claim the larger amount.

  7. Watch for rate reduction triggers. Missouri’s top rate has been declining on a schedule. Stay informed about whether future reductions will apply to your tax year.

Key Takeaways

  • Missouri’s top income tax rate of ~4.80% applies to income over ~$8,968, meaning most workers pay at or near the top rate.
  • The ability to deduct federal income tax paid (up to $5,000/$10,000) is a significant benefit uncommon among states.
  • Standard deduction amounts mirror federal levels at ~$14,600 (single) and ~$29,200 (joint).
  • Pension income up to ~$6,000 may be exempt for qualifying seniors.
  • Missouri’s 529 deduction of up to ~$8,000 per person is one of the most generous nationally.
  • The top rate is on a declining schedule pending legislative revenue triggers.

Next Steps