Last Updated: April 2026
Missouri's income tax has been declining through a series of legislative reductions: from 5.4% in 2022 to 4.7% in 2024. Missouri provides meaningful retirement income deductions and phases out Social Security taxation for moderate-income filers. The city earnings taxes in St. Louis and Kansas City add 1% for urban residents. This guide explains Missouri's full tax picture and what departing residents need to know.
Missouri's income tax has two layers for city residents:
Missouri has a graduated structure but the top rate kicks in at just $9,999 of income — making it effectively a near-flat 4.7% for almost all working residents. The exact brackets:
| Missouri Taxable Income | Rate |
|---|---|
| $0 – $1,121 | 1.5% |
| $1,122 – $2,242 | 2.0% |
| $2,243 – $3,363 | 2.5% |
| $3,364 – $4,484 | 3.0% |
| $4,485 – $5,605 | 3.5% |
| $5,606 – $6,726 | 4.0% |
| $6,727 – $7,847 | 4.5% |
| Above $9,999 | 4.7% |
The effective rate for most Missourians on $100,000 income is approximately 4.5–4.6% — slightly below the headline 4.7% due to the low-bracket structure on the first $10K. Missouri's rate is competitive by national standards: lower than neighboring Illinois (4.95% flat) but similar to Kansas (5.58%).
Both Missouri's major cities impose a 1% earnings tax:
Combined state + city rate for a St. Louis resident: 4.7% + 1.0% = 5.7% total. Moving to a Missouri suburb outside St. Louis eliminates the city earnings tax while maintaining state-level rates.
Missouri phases out Social Security taxation based on Federal AGI:
For retirees with moderate income, Missouri's Social Security exemption is valuable. Combined with the standard deduction, many Missouri retirees with primarily SS + some pension income have a low effective Missouri tax rate.
Missouri uses domicile-based residency without an aggressive statutory day count:
Missouri defines a resident as someone domiciled in Missouri. The standard factors apply: where you maintain your home, family ties, voter registration, vehicle registration, and banking relationships. Missouri does not have a 183-day statutory residency trap comparable to New York's aggressive rule. However, maintaining a Missouri home while spending extensive time elsewhere may not terminate residency if you have not established clear domicile elsewhere.
Once you have moved out of St. Louis or Kansas City AND no longer work in those cities: you owe no city earnings tax. Remote workers who moved to a Missouri suburb or another state prior to the pandemic often successfully reduced or eliminated their city earnings tax exposure. The key: you must not be physically working in St. Louis or Kansas City on days you wish to exclude from the earnings tax.
Non-residents who work partly in St. Louis and partly elsewhere can request proration of the earnings tax: only wages for days physically worked in St. Louis are subject to the 1% tax. For hybrid workers, this can significantly reduce the earnings tax. Non-residents who have been overpaying can file for a refund. St. Louis has fought some of these refund claims aggressively — consult a St. Louis CPA if significant amounts are at stake.
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Missouri Tax Help for US Expats →No — the Missouri Supreme Court ruled in 2021 that the St. Louis earnings tax applies only to wages earned for work physically performed within the St. Louis city limits. If you work from home in a St. Louis suburb (which is outside the city limits), your remote work days are not subject to the city earnings tax. The earnings tax is based on where the work is performed, not where your employer is located. If you work 3 days from home outside the city and 2 days in a St. Louis office: approximately 60% of your wages are not subject to the city earnings tax. Request proper allocation from your employer (employers withhold based on actual work location days for St. Louis earnings tax).
Only two Missouri cities levy an earnings tax: St. Louis (1%) and Kansas City (1%). All other Missouri cities and counties do not have local income taxes. This is a key difference from Ohio or Indiana, where dozens of cities and all counties have income taxes. Missouri residents outside of St. Louis city limits and the Kansas City limits pay only the Missouri state income tax with no additional local income tax layer, regardless of which city they live near.
Missouri (4.7% top rate) has a lower income tax rate than Illinois (4.95% flat rate). Many Illinois residents near the St. Louis metro area (Metro East IL) have historically moved to Missouri for lower state income taxes. For a Missouri resident earning $100,000: approximate Missouri state tax = $4,540. The equivalent in Illinois = $4,950. The difference ($410/year) is modest at this income level. However, Illinois residents in the Chicago metro do not typically move to Missouri for tax reasons — they more commonly look at Indiana or Indiana suburbs. Missouri's property taxes are also lower than Illinois (Illinois has among the highest property taxes nationally).