Missouri State Income Tax Rates and Brackets for 2025 Explained

Key Takeaways

• Missouri requires filing state income tax if income exceeds standard deduction for 2025.
• Eight tax brackets range from 0% to 4.8%; standard deduction is $15,000 for singles.
• Residents in St. Louis and Kansas City pay extra 1% local earnings tax.

Missouri’s state income tax system is an important part of life for anyone living or working in the state, including immigrants, new residents, and long-time Missourians. Understanding who must pay Missouri state income tax, how the tax brackets work, and what documentation is required can help you avoid mistakes and make sure you pay only what you owe. This guide explains the 2025 Missouri state income tax rules in simple terms, with clear examples, eligibility details, and practical tips for meeting all requirements.

Who Must File and Pay Missouri State Income Tax

Missouri requires most people who live or work in the state to file a state income tax return if they meet certain income thresholds. This includes:

• Residents: Anyone who lives in Missouri for all or most of the year, even if they earn income from outside the state.
• Part-year residents: People who moved into or out of Missouri during the year must report income earned while living in the state.
• Nonresidents: If you live in another state but earn income from work or business in Missouri, you must file a Missouri return for that income.

Immigrants and newcomers are treated the same as other residents for tax purposes. If you live in Missouri, even if you are not a U.S. citizen, you must file a state return if your income is above the filing threshold. This includes people with green cards, work visas, student visas (if you have taxable income), and other legal statuses.

You must file a Missouri state income tax return if:

• Your Missouri adjusted gross income is above the standard deduction for your filing status (see below).
• You are required to file a federal income tax return with the United States 🇺🇸 Internal Revenue Service (IRS).
• You had Missouri income tax withheld from your pay and want a refund, even if your income is below the threshold.

Common examples:

• A single person living in St. Louis who earns $25,000 from a job must file a Missouri return.
• A married couple who moved to Missouri in June and earned $40,000 while living in the state must file as part-year residents.
• A student from another country studying in Missouri who works part-time and earns $10,000 must file if required to file a federal return.

Detailed Eligibility Criteria and Tax Brackets

Missouri uses a graduated income tax system. This means your income is divided into parts, and each part is taxed at a different rate. The more you earn, the higher the rate on the top portion of your income.

For the 2025 tax year (filed in 2026), the Missouri state income tax brackets are:

Key points about the brackets:

• All filers use the same brackets: Whether you are single, married, or head of household, the same income ranges and rates apply.
• Progressive system: Only the income in each bracket is taxed at that bracket’s rate. For example, if you earn $10,000, the first $1,273 is taxed at 0%, the next portion at 2%, and so on, up to 4.8% for income above $8,911.
• No personal exemption: Missouri no longer allows a personal exemption for single or joint filers.

Example calculation:

Let’s say you are a single filer with $12,000 in Missouri taxable income in 2025. Here’s how your tax is figured:

• First $1,273: 0% tax = $0
• Next $1,273 ($1,273.01 to $2,546): 2% tax = $25.46
• Next $1,273 ($2,546.01 to $3,819): 2.5% tax = $31.83
• Next $1,273 ($3,819.01 to $5,092): 3% tax = $38.19
• Next $1,273 ($5,092.01 to $6,365): 3.5% tax = $44.56
• Next $1,273 ($6,365.01 to $7,638): 4% tax = $50.92
• Next $1,273 ($7,638.01 to $8,911): 4.5% tax = $57.29
• Remaining $3,088.99 ($8,911.01 to $12,000): 4.8% tax = $148.27

Total Missouri state income tax: $396.52

Standard Deductions for 2025

Before you apply the tax brackets, you can subtract the standard deduction from your income. This lowers your taxable income and reduces your tax bill.

For 2025, the standard deductions are:

• Single filer: $15,000
• Married filing jointly: $30,000
• Head of household: $22,500

If your income is below the standard deduction for your filing status, you will not owe any Missouri state income tax. For example, a single person earning $14,000 in 2025 will not owe state income tax because the standard deduction is $15,000.

Special rules for retirees and pension income:

• Public pensions: Up to the Social Security maximum benefit amount is exempt from Missouri state income tax.
• Military pensions: Fully exempt from Missouri state income tax.
• Private pensions: Partially exempt, but only if your income is below certain limits.

Local Earnings Tax in St. Louis and Kansas City

If you live or work in St. Louis or Kansas City, you must pay an extra 1% local earnings tax on top of your Missouri state income tax. This applies to all income earned in these cities, even if you live elsewhere.

Example: If you work in Kansas City and earn $50,000, you will pay $500 in local earnings tax, plus your Missouri state income tax.

Required Documentation

To file your Missouri state income tax return, you will need several documents. Having these ready will make the process much smoother.

Key documents include:

• Federal tax return (Form 1040): Missouri starts with your federal adjusted gross income (AGI), so you must complete your federal return first.
• Missouri Individual Income Tax Return (Form MO-1040): This is the main form for filing your state taxes. You can find the latest version on the Missouri Department of Revenue website.
• W-2 forms: These show your wages and the taxes withheld by your employer.
• 1099 forms: If you have other income (like self-employment, interest, or dividends), you’ll need these forms.
• Proof of Missouri residency: This could be a driver’s license, lease agreement, or utility bill.
• Records of Missouri-specific deductions or credits: For example, contributions to a Missouri 529 college savings plan, or documentation for pension exemptions.
• Documentation for local earnings tax: If you work in St. Louis or Kansas City, you may need to show your city tax withholding.

Official links for forms:

• Missouri Individual Income Tax Return (Form MO-1040)
• Missouri Department of Revenue Forms Page

Application Process Overview

Filing your Missouri state income tax return is a step-by-step process. Here’s what you need to do:

1. Complete your federal tax return first. Missouri uses your federal AGI as the starting point.
2. Gather all necessary documents: W-2s, 1099s, proof of residency, and any records for deductions or credits.
3. Download and fill out Form MO-1040. You can do this online or print and mail a paper copy.
4. Adjust your federal AGI for Missouri-specific additions or subtractions. For example, subtract contributions to a Missouri 529 plan, or add back interest from out-of-state bonds.
5. Apply the standard deduction for your filing status. Subtract this from your adjusted income to get your Missouri taxable income.
6. Use the tax brackets to calculate your Missouri state income tax. Remember, only the income in each bracket is taxed at that bracket’s rate.
7. Add any local earnings tax if you live or work in St. Louis or Kansas City.
8. Claim any credits or exemptions you qualify for. This could include pension exemptions or credits for taxes paid to other states.
9. File your return by the deadline. For 2025 income, the deadline will be in April 2026 (usually April 15).
10. Pay any tax due or request a refund if you overpaid.

You can file electronically or by mail. Electronic filing is faster and more secure, and you can use the Missouri Department of Revenue’s online system or approved tax software.

For more details and step-by-step instructions, visit the Missouri Department of Revenue’s official tax page.

Practical Tips for Meeting Missouri State Income Tax Requirements

• Keep good records: Save all W-2s, 1099s, and receipts for deductions or credits. This will make filing much easier and help if you are ever audited.
• Check your withholding: If you work for an employer, make sure enough Missouri state income tax is being withheld from your paycheck. You can use the Missouri Withholding Calculator to check.
• Don’t forget local taxes: If you work in St. Louis or Kansas City, make sure your employer is withholding the 1% local earnings tax.
• Watch for changes: Standard deductions and tax brackets can change each year. Always use the latest forms and tables for the year you are filing.
• File on time: Missing the deadline can result in penalties and interest. If you need more time, you can request an extension, but you still need to pay any tax owed by the original deadline.
• Seek help if needed: If you are unsure about your status or how to file, consider reaching out to a tax professional or using free tax help services. The Missouri Department of Revenue also offers guidance for common questions.

Common Concerns and Questions

What if I moved to Missouri during the year?
You will file as a part-year resident. Report only the income you earned while living in Missouri. Use Form MO-NRI (Missouri Nonresident/Part-Year Resident Income Schedule) to figure your Missouri income. Official link to Form MO-NRI

Do I have to pay Missouri state income tax if I am a student from another country?
If you are a resident for tax purposes and your income is above the standard deduction, you must file a Missouri return. If you are a nonresident but earned income in Missouri, you must file for that income.

Are Social Security benefits taxed in Missouri?
No, Social Security benefits are not taxed by Missouri.

What if I work in Missouri but live in another state?
You must file a Missouri nonresident return for the income you earned in Missouri. You may also get a credit for taxes paid to Missouri on your home state’s return.

What if I have retirement income?
Missouri offers exemptions for public and military pensions and partial exemptions for private pensions, depending on your total income.

How do I know if I qualify for the standard deduction?
Almost everyone qualifies for the standard deduction unless you choose to itemize deductions. The standard deduction amounts for 2025 are listed above.

What happens if I don’t file or pay Missouri state income tax?
You may face penalties, interest, and collection actions. It’s important to file even if you can’t pay the full amount right away.

Historical Context and Recent Changes

Missouri’s income tax system has been stable in recent years. The top marginal rate remains at 4.8%, and there have been no new tax brackets or major changes for 2025. The main update for 2025 is a small increase in the standard deduction amounts to keep up with inflation. Local earnings taxes in St. Louis and Kansas City remain at 1%.

Missouri continues to support retirees by offering pension exemptions and some relief for retirement income. This is especially helpful for older residents and those who have served in the military.

As reported by VisaVerge.com, Missouri’s tax rates are considered moderate compared to many other states, with a top rate below 5% and a relatively low starting bracket. This makes Missouri an attractive place for many families and retirees.

Summary Table of Key 2025 Missouri State Income Tax Data

Actionable Takeaways

• Check if you need to file: If you live or work in Missouri and your income is above the standard deduction, you must file a state return.
• Use the correct forms: Download the latest MO-1040 and other needed forms from the Missouri Department of Revenue.
• Calculate your tax using the 2025 brackets: Apply the standard deduction first, then use the brackets to figure your tax.
• Don’t forget local taxes: If you work in St. Louis or Kansas City, add the 1% local earnings tax.
• File by the deadline: Usually April 15, 2026, for 2025 income.
• Keep records: Save all documents in case you need them later.

For more details, official forms, and calculators, visit the Missouri Department of Revenue’s official website. This site has everything you need to file your Missouri state income tax return correctly and on time.

By following these steps and using the resources provided, you can meet Missouri’s state income tax requirements with confidence, avoid common mistakes, and make sure you pay only what you owe. Whether you are a new resident, an immigrant, or a long-time Missourian, understanding the tax brackets, standard deductions, and documentation needed will help you stay on track each tax year.

Learn Today

Standard Deduction → A fixed amount subtracted from income before calculating taxable income, reducing tax liability.
Tax Brackets → Income ranges taxed at specific rates that increase progressively with higher income levels.
Local Earnings Tax → An additional 1% tax on income earned in St. Louis or Kansas City.
Part-Year Resident → Someone who lived in Missouri for only part of the tax year and reports partial income.
Missouri Adjusted Gross Income (AGI) → Your gross income adjusted by specific additions or subtractions per Missouri tax rules.

This Article in a Nutshell

Missouri’s 2025 state income tax applies progressively from 0% to 4.8%. Immigrants and residents must file if income exceeds deductions. Local cities add a 1% earnings tax. Accurate documentation and timely filing ensure compliance and appropriate payment for all taxpayers, including part-year residents and nonresidents earning Missouri income.
— By VisaVerge.com