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Missouri law

Tax Laws in Missouri.

Missouri imposes a graduated individual income tax with a top rate of 4.70% (2025, phasing down to eventual 4.50% floor under 2022 tax reform). Sales tax is 4.225% state rate plus significant local sales taxes (common metro combined rate: 8–10%). Corporate income tax is 4.00%. Property taxes are administered locally. Missouri generally conforms to the federal IRC. Kansas City and St. Louis City impose local earnings taxes (1% of earnings for residents and nonresidents working within the city).

Last verified: 2026-04-17

State law

Key Missouri Statutes

Missouri Individual Income TaxRSMo § 143.011

Graduated rates from 2% to 4.70% (2025), with scheduled reductions tied to revenue triggers under 2022 tax reform. Standard deduction mirrors federal amounts.

Sales and Use TaxRSMo § 144.020

4.225% state sales tax. Local jurisdictions may levy additional sales taxes, producing combined rates often 8–10% in metropolitan areas.

Corporate Income TaxRSMo § 143.071

4.00% flat corporate income tax. Single-sales-factor apportionment for multistate corporations.

Kansas City and St. Louis Earnings TaxKansas City Ord. & St. Louis Ord.; RSMo § 92.200 et seq.

Kansas City and St. Louis (City) each impose a 1% earnings tax on residents and nonresidents working within the city. Voters approved continuation every 5 years.

Property TaxRSMo Chapter 137

Residential property assessed at 19% of market value, agricultural at 12%, commercial at 32%. Reassessed every 2 years.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Missouri.

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