Missouri has eight income tax brackets, which sounds like an elaborately graduated system. The top bracket begins at $9,436 of taxable income.
Every one of the eight rate changes happens below $9,500. Above that figure, Missouri is a flat 4.7% tax wearing the costume of a graduated one.
On $85,000 a single filer pays $3,058 and takes home $65,570. And unlike most of its neighbours, Missouri's local income tax question has a very short answer: two cities, Kansas City and St. Louis City, each at 1%.
A note before you start. This is general education, not tax advice. Federal figures are tax year 2026, from IRS Revenue Procedure 2025-32 and the Social Security Administration; Missouri's brackets and its earnings tax structure come from this site's own sourced 50-state dataset. Every dollar figure computed by the site's engine is on a single filer taking the state's standard deduction, with no dependents or pre-tax deferrals unless stated. The Kansas City and St. Louis earnings taxes are named here but never included in any total — see section 4.
1. Eight brackets, all of them below $9,500
Missouri's structure is unusual in a way that is easy to misread from a bracket count alone.
| Rate | Starts at (taxable income) |
|---|---|
| 0% | $0 |
| 2.0% | $1,348 |
| 2.5% | $2,696 |
| 3.0% | $4,044 |
| 3.5% | $5,392 |
| 4.0% | $6,740 |
| 4.5% | $8,088 |
| 4.7% | $9,436 |
The entire graduated structure operates within an $8,088 band, from the 2% bracket at $1,348 to the top rate at $9,436. Once your taxable income passes $9,436, you are at the top rate and stay there — whether you earn $30,000 or $3 million.
Missouri has no higher bracket for high earners. The 4.7% that applies to a $40,000 salary is the same 4.7% that applies to a $2 million one. In practice Missouri is a flat-tax state with a small graduated ramp at the very bottom.
The deduction is the generous part
Missouri matches the federal standard deduction at $16,100 for a single filer. That is unusual — most states allow far less, and several allow nothing.
| Federal | Missouri | |
|---|---|---|
| Salary | $85,000 | $85,000 |
| Standard deduction | −$16,100 | −$16,100 |
| Taxable income | $68,900 | $68,900 |
This is where Missouri's real generosity sits. A state charging 4.7% on income after a $16,100 shelter takes considerably less than one charging 3.5% on income after a $3,360 shelter — which is precisely the Kentucky comparison, and Missouri comes out ahead at low incomes despite the higher rate.
2. What it costs across incomes
| Salary | Missouri tax | Marginal rate | Take-home (before local) |
|---|---|---|---|
| $30,000 | $473 | 4.7% | $25,812 |
| $45,000 | $1,178 | 4.7% | $37,160 |
| $60,000 | $1,883 | 4.7% | $48,507 |
| $85,000 | $3,058 | 4.7% | $65,570 |
| $120,000 | $4,703 | 4.7% | $88,547 |
| $175,000 | $7,288 | 4.7% | $123,591 |
The marginal rate is 4.7% at every row, including $30,000 — because $30,000 of salary is $13,900 of taxable income, already past the $9,436 threshold.
At $30,000 Missouri takes just $473, or 1.6% of gross. That is the large standard deduction doing the work, and it makes Missouri genuinely inexpensive at the bottom of the income range despite a mid-range top rate.
A joint filer on $85,000 pays $2,301 — $757 less than a single filer, from the doubled deduction rather than from bracket widening.
Run your own salary against Missouri's brackets3. Where Missouri ranks
At $85,000, Missouri's $3,058 sits in the lower-middle:
| State | Tax on $85,000 |
|---|---|
| Ohio | $1,621 |
| Indiana | $2,478 |
| Pennsylvania | $2,610 |
| Kentucky | $2,857 |
| Missouri | $3,058 |
| Michigan | $3,362 |
| Kansas | $3,943 |
| Illinois | $4,063 |
Against its neighbours: $885 cheaper than Kansas, $1,005 cheaper than Illinois, $304 cheaper than Michigan, and more expensive than Kentucky and Indiana.
But the low-income picture reverses several of those. At $30,000 Missouri takes $473 while Kentucky takes $932 — Missouri is half the cost, despite a higher top rate, because of the $16,100 deduction.
This is the clearest illustration in the whole series that a state's rank depends on the income you measure it at.
4. Two cities, and an earnings tax
Only two Missouri jurisdictions levy a local income tax, and both call it an earnings tax at 1%:
- Kansas City
- St. Louis City
Everywhere else in Missouri levies nothing. Springfield, Columbia, Independence, and St. Louis County — which is a separate jurisdiction from St. Louis City — all levy no local income tax.
How they apply
Both cities tax:
- Residents, on income wherever earned
- Nonresidents, on work performed within the city
So a Kansas City resident working in Overland Park pays it, and an Overland Park resident working in Kansas City pays it. Living and working outside both cities avoids it entirely.
What they reach, and what they do not
This is the feature that matters most, and it is the same structural point Kentucky's occupational fees illustrate.
They reach earned income only: wages, salaries, commissions, tips, and net profits.
They do not touch: pensions, Social Security, interest, dividends, or capital gains.
So a Missouri retiree with no earned income owes nothing to either city, regardless of where they live. Someone can retire in the middle of Kansas City and pay no earnings tax at all, while their working neighbour pays 1% on every dollar.
5. What the earnings tax costs
At 1% on $85,000 of earnings:
| Amount | |
|---|---|
| Missouri state income tax | $3,058 |
| City earnings tax at 1% | ≈$850 |
| Combined state and local | ≈$3,908 |
The city adds roughly 28% on top of the state figure — meaningful, and considerably milder than Ohio's, Maryland's or Kentucky's local layers, which commonly add two thirds or more.
At 1% of gross earnings rather than taxable income, the earnings tax is about $71 a month for our example earner.
6. The full picture on $85,000
| Elsewhere in Missouri | Kansas City or St. Louis City | |
|---|---|---|
| Gross salary | $85,000 | $85,000 |
| Federal income tax | −$9,870 | −$9,870 |
| Social Security | −$5,270 | −$5,270 |
| Medicare | −$1,233 | −$1,233 |
| Missouri state tax | −$3,058 | −$3,058 |
| City earnings tax | — | ≈−$850 |
| Take-home | $65,570 | ≈$64,720 |
Federal takes $16,373 — over five times Missouri's state figure, and more than four times the combined city number.
7. The Kansas City problem
Kansas City sits on a state line, and the metro spans Missouri and Kansas. That produces a genuinely complicated tax picture for a large number of people.
Kansas takes $3,943 at $85,000 against Missouri's $3,058 — Missouri is $885 cheaper on the state figure.
But Kansas City, Missouri levies a 1% earnings tax on residents and on nonresidents working in the city, while Johnson County, Kansas levies no local income tax.
So the comparison for someone working in downtown Kansas City, Missouri:
| Living in | State tax | City earnings tax | Combined |
|---|---|---|---|
| Kansas City, MO | $3,058 | ≈$850 | ≈$3,908 |
| Suburban Missouri outside KC | $3,058 | ≈$850 (nonresident) | ≈$3,908 |
| Johnson County, KS | $3,943 | ≈$850 (nonresident) | ≈$4,793 |
Note what does not change: the earnings tax follows the workplace, so all three pay it on Kansas City earnings. Moving across the state line to Kansas adds Kansas's higher state tax without removing the Kansas City earnings tax.
The arrangement that avoids the earnings tax is working outside the city limits, not living outside them — which is the opposite of what most people assume, and it is why the Missouri side's suburban office parks exist in the shape they do.
8. Reducing what Missouri takes
Pre-tax deferrals reduce state tax. Missouri starts from federal adjusted gross income, so a traditional 401(k) contribution lowers Missouri taxable income. A $10,000 deferral saves $470 at the 4.7% rate, on top of the federal saving.
The earnings tax is generally on gross earnings, so deferrals typically do not reduce it. Confirm with the city rather than assuming.
HSA contributions add the FICA saving of 7.65%, through payroll under a cafeteria plan.
Missouri allows a deduction for a portion of federal income tax paid, subject to limits — an unusual provision that a handful of states offer and that most tax software handles automatically. It is worth knowing exists, because it means your Missouri liability moves with your federal one in a way it does not in most states.
9. Retirement in Missouri
Missouri does not tax Social Security benefits for taxpayers meeting the applicable conditions, and it provides a public pension exemption and a private pension exemption, both subject to income limits.
And, as section 4 covers, the Kansas City and St. Louis earnings taxes reach earned income only — so retirement income escapes them entirely regardless of address.
The shape: Missouri is a genuinely favourable state for retirees. A retiree in Kansas City with no earned income pays no city tax at all, and the state exemptions shelter a meaningful share of the rest.
That gap between the working-age and retirement positions is one of the widest in this series, and it is worth knowing if your horizon includes retiring in place.
10. Moving to or from Missouri
The state figure is genuinely most of the answer for the large majority of Missourians, because only two cities levy anything. That is a real simplicity advantage over Ohio, Kentucky, Indiana or Maryland, where the local question is unavoidable.
Check the city limits, not the metro. St. Louis County is a different jurisdiction from St. Louis City and levies no earnings tax. The distinction catches people constantly, because the names are nearly identical and the boundary is not obvious.
On the Kansas side, weigh both layers. Kansas takes $885 more in state tax at $85,000, and Johnson County adds no local income tax — but if you work in Kansas City, Missouri, you pay the earnings tax anyway.
Reciprocity does not exist between Missouri and Kansas in the way it does between some neighbouring states, so cross-border workers generally file in both and claim a credit. Worth getting right in the first year.
11. Why the deduction beats the rate
Missouri against Kentucky is the cleanest natural experiment in this series, because the two states pull in opposite directions on the only two levers a simple income tax has.
| Missouri | Kentucky | |
|---|---|---|
| Top rate | 4.7% | 3.5% |
| Standard deduction (single) | $16,100 | $3,360 |
Kentucky has the lower rate. Missouri has the larger shelter. Which wins depends entirely on income:
| Salary | Missouri | Kentucky | Cheaper |
|---|---|---|---|
| $30,000 | $473 | $932 | Missouri, by half |
| $45,000 | $1,178 | $1,457 | Missouri |
| $60,000 | $1,883 | $1,982 | Missouri |
| $85,000 | $3,058 | $2,857 | Kentucky |
| $175,000 | $7,288 | $6,007 | Kentucky |
The crossover sits somewhere in the $60,000s. Below it Missouri's deduction outweighs its higher rate; above it Kentucky's lower rate outweighs its smaller deduction.
This is worth internalising because it generalises. A deduction is worth a fixed number of dollars and a rate is worth a percentage — so a large deduction helps most where income is small, and a low rate helps most where income is large. Any comparison of two states that quotes only their rates is answering the question for high earners and getting it backwards for everyone else.
And note that this comparison ignores both states' local layers, which would move it again: Kentucky's occupational fees add roughly two thirds to its state figure for most workers, while Missouri's earnings tax reaches only two cities.
12. Two Missourians on the same salary
A resident of Springfield earning $85,000. State $3,058, no local tax of any kind, total $3,058 — the state figure is the complete answer, which is true for the large majority of Missourians.
A resident of St. Louis City earning $85,000. State $3,058 plus roughly $850 of earnings tax, total $3,908.
A resident of St. Louis County working in St. Louis City. They pay the nonresident earnings tax on city work — about $850 — so $3,908, the same as the city resident. Moving out of the city does not help if the job stays in it.
A retired St. Louis City resident drawing $60,000 from a pension and Social Security. They owe no earnings tax at all, because it reaches earned income only, and Missouri's pension exemptions shelter a share of the rest.
Four Missourians, and the earnings tax question is answered by the location of the job for the workers and by the nature of the income for the retiree. Neither is what most people check.
13. The federal deduction Missouri still allows
One provision worth knowing about because almost no other state has it, and because it makes Missouri's liability behave differently from everywhere else.
Missouri permits a deduction for a portion of federal income tax paid, subject to limits that phase it out as income rises. Only a small handful of states offer anything comparable, and most that once did have repealed it.
Two consequences follow.
Your Missouri tax moves with your federal tax. In a year when your federal liability falls — a large deduction, a bad year, a change in federal law — your Missouri deduction falls with it, so your Missouri tax rises slightly. The two are linked in a way they are not in the other forty-nine states.
A federal tax change ripples into Missouri automatically. When federal rates or deductions move, Missouri's revenue moves in the opposite direction without the legislature doing anything. That is an unusual amount of coupling between two independent tax systems, and it is the sort of thing that occasionally produces surprising state budget swings.
For an individual taxpayer the effect is modest and it is handled automatically by any competent tax software. It is worth knowing exists mainly so that a year-over-year change in your Missouri tax that does not track a change in your income has an explanation.
Frequently asked questions
What is Missouri's income tax rate? Up to 4.7%, reached at just $9,436 of taxable income. Missouri has eight brackets but every rate change occurs below $9,500, so nearly every worker is at the top marginal rate — it functions as a flat tax with a small ramp at the bottom.
How much is take-home pay on $85,000 in Missouri? $65,570 for a single filer, after $9,870 federal income tax, $6,503 FICA and $3,058 Missouri tax. In Kansas City or St. Louis City the 1% earnings tax takes roughly $850 more.
Which Missouri cities have a local income tax? Only two: Kansas City and St. Louis City, both at 1%, both called an earnings tax. St. Louis County is a separate jurisdiction and levies none, as does everywhere else in the state.
Does the earnings tax apply if I work in the city but live elsewhere? Yes. Both cities tax residents wherever they work and nonresidents on work performed in the city. Avoiding it means working outside the city limits, not living outside them.
Does the earnings tax apply to my pension? No. Both cities reach earned income only — wages, salaries, commissions, tips and net profits. Pensions, Social Security, interest, dividends and capital gains are all outside it, so a retiree owes nothing regardless of address.
Why is Missouri cheaper than Kentucky at low incomes despite a higher rate? Because Missouri matches the federal standard deduction at $16,100 while Kentucky allows $3,360. At $30,000 Missouri takes $473 and Kentucky takes $932 — the deduction outweighs the rate difference by a wide margin.
Is Missouri or Kansas cheaper? Missouri, by $885 on the state figure at $85,000. But if you work in Kansas City, Missouri you pay its 1% earnings tax whichever state you live in, so moving to Johnson County adds Kansas's higher state tax without removing the city one.
Does Missouri really let me deduct federal tax? It allows a deduction for a portion of federal income tax paid, subject to limits. It is unusual — only a handful of states offer anything similar — and it means your Missouri liability moves with your federal one.
Is Missouri or Kentucky cheaper? It depends on income, and they cross over in the $60,000s. At $30,000 Missouri takes $473 and Kentucky $932; at $175,000 Missouri takes $7,288 and Kentucky $6,007. Missouri's $16,100 deduction wins at low incomes, Kentucky's 3.5% rate wins at high ones.
Does Missouri really have eight brackets? Yes, and every rate change happens below $9,500 of taxable income. Above $9,436 everyone is at 4.7%, so it behaves as a flat tax with a short graduated ramp at the bottom rather than as a genuinely progressive structure.
What to do next
Missouri's state figure is most of the answer for most residents, which is unusual in this region. The two exceptions are named and easy to check.
- Missouri take-home pay calculator — every deduction separated, with the earnings tax named rather than guessed.
- Your Paycheck in the USA in 2026 — all fifty states on one salary.
- Take-Home Pay in Kentucky — the comparison that shows why a deduction can outweigh a rate.
- Missouri rent affordability — what the take-home actually supports.
- 50/30/20 budget calculator — built on take-home rather than salary.
Every figure on this site is sourced and dated. How we source every number.
Figures in this article are illustrations computed by this site's own tax engine for tax year 2026, on a single filer taking the state's standard deduction with no dependents or pre-tax deferrals unless stated. Federal figures come from IRS Revenue Procedure 2025-32 and the Social Security Administration; Missouri figures from this site's sourced 50-state dataset. The Kansas City and St. Louis City earnings taxes are named but never included in any total; figures quoted are illustrative applications of the 1% rate to gross earnings. Missouri's federal income tax deduction and its pension exemptions are subject to limits and are summarised rather than computed. This is general education and not tax advice; for your own situation consult a licensed tax professional.