Does Missouri Have State Tax? Income, Sales, and Property

Yes, Missouri does have state taxes. The state collects an individual income tax with a top rate of 4.7 percent, a 4.225 percent state sales tax on retail purchases, and property taxes assessed at the county level on both real estate and personal items like vehicles. Missouri no longer collects an estate tax.

Missouri Income Tax

Missouri taxes residents on a graduated bracket system, so your rate rises with your income. For tax year 2026, income up to $1,313 is not taxed, and the top rate of 4.7 percent applies to Missouri taxable income above $9,191. The full bracket schedule looks like this:

$0 to $1,313: no tax
$1,314 to $2,626: 2.0 percent of the amount over $1,313
$2,627 to $3,939: $26 plus 2.5 percent of the amount over $2,626
$3,940 to $5,252: $59 plus 3.0 percent of the amount over $3,939
$5,253 to $6,565: $98 plus 3.5 percent of the amount over $5,252
$6,566 to $7,878: $144 plus 4.0 percent of the amount over $6,565
$7,879 to $9,191: $197 plus 4.5 percent of the amount over $7,878
Over $9,191: $256 plus 4.7 percent of the amount over $9,191

These rates apply to Missouri taxable income, not gross earnings. Your calculation begins with your federal adjusted gross income, then applies Missouri-specific subtractions and the state standard deduction before the brackets do their work.¹

Standard Deduction

Missouri’s 2026 standard deduction matches federal filing status amounts: $16,100 for single filers or married filing separately, $32,200 for married filing jointly, and $24,150 for head of household. These amounts are built into the state’s withholding formula and apply whether or not you itemize on your federal return.²

Capital Gains Subtraction

Missouri lets you subtract 100 percent of the capital gains income you reported on your federal return. Profits from selling stocks, real estate, or other investments are not subject to Missouri income tax.¹

Who Has to File

You generally need to file a Missouri return if you are a resident with more than $1,200 of Missouri adjusted gross income. Below that threshold, you may not need to file.³

Residency turns on domicile. If you are domiciled in Missouri but keep no permanent home in the state, maintain one in another state, and spend 30 days or fewer in Missouri during the year, the state treats you as a nonresident. The reverse also holds: if you are not domiciled here but keep a permanent home in Missouri and spend more than 183 days in the state, Missouri classifies you as a resident and taxes your income accordingly.⁴³

Nonresidents who earned income from Missouri sources still file a Missouri return reporting that income. Part-year residents file based on income earned while living in the state. In both situations, you may receive credit for taxes paid to another state so the same income isn’t taxed twice.

Sales and Use Tax

Missouri charges a 4.225 percent state sales tax on retail purchases of tangible goods and certain services. That revenue is split among four state funds: general revenue (3.0 percent), education (1.0 percent), conservation (0.125 percent), and parks and soils (0.10 percent).⁵

Cities, counties, and special taxing districts add their own sales taxes on top of the state rate. Combined rates can reach roughly 10 percent or higher in some areas, though the statewide average sits closer to 8 percent.

When you buy from out-of-state sellers that don’t collect Missouri sales tax, you owe a use tax at the same combined rate. This covers online purchases, catalog orders, and anything else brought into the state for personal use. You report those purchases and pay the tax when you file your annual return.⁶

Property Tax

Property taxes in Missouri are collected by county officials, not by the state. If you own real property or tangible personal property on January 1 of any year, you owe taxes on that property for the entire calendar year, even if you sell it later.⁷

Missouri taxes not only land and buildings but also personal items like cars, trucks, boats, and trailers. The county assessor determines each item’s market value, then applies a statutory assessment percentage to arrive at the assessed value on which your tax bill is based:

Residential real property: 19 percent of market value
Agricultural and horticultural property: 12 percent of productive or market value
Commercial and other real property: 32 percent of market value
Personal property (vehicles, boats, etc.): 33.3 percent of market value

Your bill is the assessed value multiplied by the local tax rate set by your county, city, school district, and other taxing authorities.⁸ Property tax bills are typically due by December 31 rather than in the spring. Missing that date triggers penalties and interest that accumulate monthly.

If you’re a senior citizen or 100 percent disabled, Missouri’s property tax credit, sometimes called the Circuit Breaker, may return part of what you paid. The maximum credit is $750 for renters and $1,100 for homeowners who owned and lived in their home.⁹

Estate and Corporate Taxes

Missouri no longer imposes an estate tax. The state’s estate tax was tied to the federal credit for state death taxes, and because the IRS eliminated that credit for deaths occurring on or after January 1, 2005, no Missouri estate tax return needs to be filed.¹⁰

Missouri does impose a corporate income tax on C corporations, and the state has been reducing that rate in recent years. Sole proprietorships, partnerships, and S corporations generally pass income through to the owners’ individual returns rather than paying a separate corporate tax.

Deadlines, Penalties, and Payment Plans

The 2025 Missouri income tax return is due April 15, 2026. If you receive a federal filing extension, Missouri automatically grants the same extension to October 15, 2026, and you attach a copy of your federal Form 4868 when you eventually file.¹

An extension gives you more time to file, not more time to pay. If you owe tax and don’t pay by April 15, a 5 percent penalty applies even if you file within the extension period.¹¹

Missing the filing deadline triggers a separate late-filing penalty of 5 percent per month on the unpaid balance, capping at 25 percent total. Interest also accrues on any unpaid tax. For 2026, the statutory interest rate on deficiency balances is 7 percent per year and applies to all tax types.¹²

If you can’t pay the full balance, the Department of Revenue offers installment agreements. To request one, you’ll need your Social Security number, your most recent tax notice (including the PIN on it), and your bank account or credit card information. Payment plans are not available for motor vehicle sales tax or driver license fees.¹³

1
Missouri Department of Revenue. Individual Income Tax Year Changes
2
Missouri Department of Revenue. 2026 Missouri Withholding Tax Formula
3
Missouri Department of Revenue. Nonresidents and Residents with Other State Income
4
Missouri Revisor of Statutes. Missouri Revised Statutes Title X Chapter 143 Section 143-101 – Definitions
5
Missouri Department of Revenue. Sales/Use Tax
6
Cornell Law School. 12 CSR 10-103.250 – Purchasers Responsibility for Paying Use Tax
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Missouri Revisor of Statutes. Revised Statutes of Missouri, RSMo Section 137.075
8
Missouri State Tax Commission. State Tax Commission Definitions
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Missouri Department of Revenue. Property Tax Credit
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Missouri Department of Revenue. Missouri Estate Tax Filings No Longer Required
11
Missouri Department of Revenue. FAQs – Individual Income Tax
12
Missouri Department of Revenue. Statutory Interest Rates
13
Missouri Department of Revenue. Payment Options