Missouri · the numbers
Missouri figures at a glance for 2026
Every Missouri number that matters for the 2026 return in one place: the rate schedule, the standard deduction, the federal income tax deduction, the pension and Social Security exemptions, the capital gains subtraction, the credits, the city earnings taxes and the dates, each with a one-line note, and a short list of what changed since 2025. For anyone who files here, and for anyone checking a preparer’s work.
By Charles Trautman, EA, editor
Need to Know Tax · written from Missouri Department of Revenue, Taxation Division sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a Missouri practitioner
Missouri has more moving parts than its 4.7% rate suggests, but only a few of them move. The bracket lines and the standard deduction are indexed and rose for 2026. The public pension cap rose to $48,967. The Property Tax Credit was expanded by law for 2026, with the new figures still to come. Everything else, the $6,000 private pension exemption, the $5,000 and $10,000 caps on the federal income tax deduction, the $8,000 and $16,000 529 limits, the 1% city earnings taxes, is fixed in statute and did not change. The 2026 figures below come from the Department of Revenue’s 2026 Form MO-1040ES and its pension FAQ; the 2026 Form MO-1040 instructions had not been published when this was written, and the items that wait on them are marked to come.
The rate schedule
| Missouri taxable income | Tax |
|---|---|
| $0 to $1,348 | $0 |
| Over $1,348 to $2,696 | 2.0% of the excess over $1,348 |
| Over $2,696 to $4,044 | $27 plus 2.5% of the excess over $2,696 |
| Over $4,044 to $5,392 | $61 plus 3.0% of the excess over $4,044 |
| Over $5,392 to $6,740 | $101 plus 3.5% of the excess over $5,392 |
| Over $6,740 to $8,088 | $148 plus 4.0% of the excess over $6,740 |
| Over $8,088 to $9,436 | $202 plus 4.5% of the excess over $8,088 |
| Over $9,436 | $263 plus 4.7% of the excess over $9,436 |
The same chart applies to every filing status. On a married filing combined return each spouse’s share of income runs through the chart separately. The 2025 chart ran from $1,313 to $9,191; the lines are indexed annually.
The chart is less than it looks. Taxed at a flat 4.7%, the first $9,436 would owe $443; the chart charges $263. The lower brackets are therefore worth at most $180 to any taxpayer, and the shortcut “4.7% of everything over the deductions, minus about $180” is within a few dollars for anyone whose taxable income clears $9,436.
The core figures
| Item | 2026 | Note |
|---|---|---|
| Top rate | 4.7% | Unchanged from 2025; the revenue trigger for a cut to 4.6% was not met |
| Starting point | Federal AGI | Form MO-1040 line 1; modifications on Form MO-A |
| Standard deduction, single and married filing separately | $16,100 | Missouri uses the federal amounts |
| Standard deduction, married filing combined and qualifying widow(er) | $32,200 | |
| Standard deduction, head of household | $24,150 | |
| Additional standard deduction, 65 or older or blind | to come | Follows federal; $2,000 single and head of household, $1,600 per married spouse for 2025 |
| Standard deduction for a dependent | to come | $1,350, or $450 plus earned income up to the full deduction, for 2025 |
| Personal and dependent exemptions | None | Head of household and qualifying widow(er) filers get a $1,400 additional exemption on MO-1040ES line 5 |
| Itemized deductions | Federal Schedule A total, less state and local income taxes | Only if you itemized federally; Form MO-A, Part 2 |
| Local income tax | 1% | Kansas City and the City of St. Louis earnings taxes only; no county or school district income tax |
Missouri’s own deductions
| Item | Figure | Note |
|---|---|---|
| Federal income tax deduction, Missouri AGI up to $25,000 | 35% of federal tax | Federal tax actually owed, after the earned income credit, not the amount withheld |
| $25,001 to $50,000 | 25% | |
| $50,001 to $100,000 | 15% | |
| $100,001 to $125,000 | 5% | |
| Over $125,000 | 0% | |
| Federal income tax deduction, cap | $5,000 / $10,000 | Single / married filing combined; not indexed |
| Capital gains subtraction | 100% of federal net capital gain | Form MO-A, Part 1, line 18; no income limit; losses give nothing; not for trusts or gains from an entity that elected the Missouri pass-through entity tax |
| 529 plan contributions (MOST or any state’s plan) | $8,000 / $16,000 | Per taxpayer / married filing combined; MO-A, Part 1, line 12; nonqualified withdrawals added back |
| Business income deduction | 20% | Missouri’s version of QBI: Schedule C, partnership and S corporation income; MO-A, Part 1 |
| Long-term care insurance premiums | 100% | MO-1040 line 16, if not deducted federally |
| Health insurance premiums paid after tax and not deducted federally | 100% | MO-A, Part 1, line 13, via Form 5695; includes Medicare premiums for many retirees |
| Military active duty pay; National Guard and reserve inactive duty pay and bonuses | 100% | MO-A lines 18 and 19 (verify line numbers) |
Retirement income
| Income | Exempt | Condition |
|---|---|---|
| Social Security | 100% | Age 62 or older by December 31, or Social Security disability at any age; no income limit; check the age-62 box on MO-1040 |
| Military retirement pay | 100% | MO-A, Part 1, line 10; Survivor Benefit Plan annuities count as public pensions instead |
| Public pensions (federal, state, local, teachers) | up to $48,967 | No income limit; the cap is reduced by any Social Security exemption claimed. $47,633 for 2025 |
| Private pensions, annuities, IRA and 401(k) withdrawals | up to $6,000 per spouse | Only if Missouri AGI less taxable Social Security is at or below $25,000 single and head of household / $32,000 married combined / $16,000 married separate; reduced dollar for dollar above those lines; not indexed |
| Railroad retirement | 100% | |
| Roth conversions | Treated as IRA distributions | Taxed at 4.7% above the $6,000 exemption |
| Federal $6,000 senior deduction | Does not apply | Below the AGI line; the Department says it cannot be claimed in Missouri |
The credits
| Credit | Figure | Refundable? | Note |
|---|---|---|---|
| Working Family Tax Credit | 20% of the federal EITC | No | Form MO-WFTC; residents only; not for married filing separately; no carryforward |
| Property Tax Credit (circuit breaker) | 2025: up to $750 renters / $1,100 owners; 2026 figures to come | Yes | Age 65+, or 100% disabled, or 60+ on surviving-spouse Social Security; 2025 household income limits $27,200 to $34,000; raised and indexed for 2026 by House Bills 594 and 508; Form MO-PTS with the return or MO-PTC alone |
| Credit for tax paid to another state | Lesser of the other state’s tax or Missouri tax on the same income | No | Form MO-CR; Missouri has no reciprocity with any state |
| Champion for Children | 70% of the gift | No | $50,000 individual cap; $2.5 million program cap |
| Food Pantry | 50% of the gift (verify) | No | Program cap |
| Homestead Disaster | up to $5,000 | No | Insurance deductible paid in a 2025 presidential disaster area; carries forward up to 29 years |
| Child tax credit, child care credit, K-12 credit | None | Missouri has no state version of any of these |
Worked example: a single wage earner at $60,000
No children, under 65, standard deduction, no capital gains. Her federal tax for 2026 comes to about $5,020. Missouri AGI of $60,000 puts her in the 15% tier of the federal income tax deduction.
| Amount | |
|---|---|
| Federal AGI (MO-1040 line 1) | $60,000 |
| Standard deduction | −$16,100 |
| Federal income tax deduction, 15% of $5,020 | −$753 |
| Missouri taxable income | $43,147 |
| Tax from the chart: $263 plus 4.7% of ($43,147 − $9,436) | $1,847 |
| Missouri tax | $1,847 |
| For comparison, 4.7% flat on $43,147 | $2,028 |
Her Missouri tax is about 3.1% of her gross wages. If she lives or works in Kansas City or the City of St. Louis, add $600 of earnings tax, withheld by her employer and filed on the city’s own return.
Dates
| Date | What |
|---|---|
| January 15, 2027 | Fourth 2026 estimated payment, Form MO-1040ES or MyTax Missouri |
| April 15, 2027 | Form MO-1040 and payment due; Form MO-60 with payment if extending with a balance due; first 2027 estimated payment |
| June 15, 2027 | Second 2027 estimated payment |
| September 15, 2027 | Third 2027 estimated payment |
| October 15, 2027 | Extended due date; automatic with a federal extension if no Missouri balance is due |
Estimated payments are required when the Missouri tax expected after withholding and credits is $100 or more. The safe harbor is the tax shown on last year’s 12-month return, or 90% of this year’s tax (66⅔% for farmers), paid in timely installments; there is no 110% tier for higher incomes. The addition for underpayment is figured on Form MO-2210. Interest on unpaid tax is 7% for 2026 and for 2027.
Beyond the income tax
| Item | 2026 |
|---|---|
| Kansas City and St. Louis earnings tax | 1% of earnings; residents on all earnings, nonresidents on work done in the city; renewed by voters April 7, 2026 for five more years |
| Estate and inheritance tax | None |
| State sales tax | 4.225%, plus local rates; groceries at a reduced state rate of 1.225% plus local |
| Senior property tax freeze | Age 62 or older, owner-occupied primary residence, in counties that have adopted it; apply to the county collector or assessor, not the Department; rules and windows differ by county (verify your county) |
| Homestead exemption | None statewide |
| Reciprocal states for wages | None |
| Nonresident filing threshold | $600 of Missouri-source income |
What changed from 2025
Bracket lines. The 0% bracket grew from $1,313 to $1,348 and the top rate now begins at $9,436 instead of $9,191. The rate itself is unchanged at 4.7%.
Standard deduction. $15,750 to $16,100 single; $31,500 to $32,200 married filing combined; $23,625 to $24,150 head of household. Worth $16 to $33 of Missouri tax.
Public pension cap. $47,633 to $48,967, tracking the maximum Social Security benefit.
Property Tax Credit. Income limits and credit amounts raised, a new formula, and annual indexing, effective January 1, 2026; the 2026 chart is to come.
Interest rate. 8% to 7% on underpayments.
Not changed. The $6,000 private pension exemption and its $25,000 / $32,000 income lines; the $5,000 / $10,000 cap on the federal income tax deduction; the 529 limits; the 20% Working Family Tax Credit; the 1% earnings taxes; and Missouri’s refusal to recognize the federal tips, overtime, senior and car loan interest deductions.
Behind the scenes: why the brackets are so small
Missouri’s bracket structure dates to 1931, when the top rate began at $9,000 of taxable income and $9,000 was a great deal of money (verify). The brackets were not indexed for eighty years, so inflation pushed almost every taxpayer into the top bracket. The legislature began indexing the lines in 2017 and has been cutting the top rate in small steps since 2014, from 6% to 4.7%, but it has never redrawn the brackets to make them meaningful again. That is why the chart above runs out at $9,436 and why the rate everyone quotes is the top one.
What to bring
- Last year’s Form MO-1040 and MO-A, to compare line by line
- Your federal return, for the federal income tax deduction and the capital gains figure (Form 1040 line 7)
- 1099-R forms, with the payer type noted: public, private or military makes the difference
- SSA-1099 and a date of birth, for the age-62 exemption
- 529 contribution statements from MOST or any other plan
- Paid property tax receipt or rent receipts if 65 or older or disabled
- Estimated payment confirmations from MyTax Missouri
Questions people ask
What is the Missouri income tax rate for 2026?
4.7% on Missouri taxable income over $9,436, with lower rates on the small amounts below that. For practical purposes, 4.7% of income above the standard deduction and Missouri’s other deductions.
What is the Missouri standard deduction for 2026?
The federal amounts: $16,100 single and married filing separately, $32,200 married filing combined, $24,150 head of household, plus the federal extra amount for age 65 or blindness, whose 2026 figure Missouri had not published when this was written.
Is my 401(k) withdrawal taxed in Missouri?
Almost always, yes. The exemption is $6,000 per spouse and only for Missouri AGI (less taxable Social Security) at or below $25,000 single or $32,000 married filing combined. Above $31,000 or $38,000 it is gone and the whole withdrawal is taxed at 4.7%. Social Security, military retirement and most government pensions are the exempt kinds.
Does Missouri tax capital gains in 2026?
No. One hundred percent of the net capital gain on the federal return is subtracted on Form MO-A, line 18. Qualified dividends are not capital gains and are taxed.
How much is the Property Tax Credit for 2026?
More than the 2025 maximums of $750 for renters and $1,100 for owners, with higher income limits, under a 2025 law effective for 2026 claims. The Department had not published the new chart when this was written.
4.7% above the deductions, and the deductions are where Missouri is different
Check the federal income tax deduction, the pension lines and the capital gains subtraction; the rate takes care of itself.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
Sources and where to check
- Missouri Department of Revenue: 2026 Form MO-1040ES
- Missouri Department of Revenue: What’s New, individual income tax year changes (2025 figures, credits, federal deduction statement)
- Missouri Department of Revenue: 2026 Tax Legislative Changes (Property Tax Credit expansion)
- Missouri Department of Revenue: Pension exemption FAQs
- Missouri Department of Revenue: Capital Gains Subtraction FAQs