What is Missouri Income Tax? Rates & Tax Brackets

Updated for tax year 2025.

If you live or work in Missouri, you’ll likely need to file a Missouri state income tax return along with your federal return. Missouri uses a progressive income tax system, so your tax rate depends on how much taxable income you have.

This guide explains Missouri’s 2025 income tax rates and brackets, standard deduction, available exemptions, deductions, and credits, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Missouri’s tax rules to help you accurately prepare your Missouri return alongside your federal return.

What is the Missouri state income tax?

Missouri taxes individual income using progressive brackets. State income tax is collected by the Missouri Department of Revenue and helps fund state services.

Missouri income tax rates and tax brackets

Missouri uses the same income tax brackets for all filing statuses. Here is a look at the 2025 Missouri tax brackets:

Taxable income (all filing statuses)	Tax percentage
Up to $1,313	0%
$1,314-$2,626	2%
$2,627-$3,939	2.5%
$3,940-$5,252	3%
$5,253-$6,565	3.5%
$6,566-$7,878	4%
$7,879-$9,191	4.5%
Over $9,191	4.7%

If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes.

Missouri standard deduction

Missouri taxpayers can claim a Missouri standard deduction as long as they do not itemize deductions on their federal tax return. Missouri’s standard deduction amounts are equal to the federal standard deduction amounts:

Filing status	Standard deduction
Single	$15,750
Married filing combined & qualifying widow(er)	$31,500
Married filing separately	$15,750
Head of household	$23,625
Claimed as a dependent	$1,350 or $450 + earned income, whichever is greater (up to $15,750)

Taxpayers age 65 or older or who are blind may qualify for an additional standard deduction.

Missouri exemptions, deductions, and credits

Missouri offers several deductions and credits that may reduce what you owe. Common items include:

Pension and Social Security deductions — Missouri allows deductions for public pensions, private pensions, and Social Security or Social Security disability benefits reported on Form MO-A, Part 3.
Capital Gains Income Tax Subtraction — beginning in 2025, 100% of capital gains included in federal adjusted gross income may be subtracted when calculating Missouri adjusted gross income (for individuals).
Active Duty and Inactive Duty Military Deduction — Missouri allows deductions for qualifying military income, including signing bonuses received by National Guard or reserve members (expanded for 2025).
Missouri Property Tax Credit — also called the “circuit breaker,” this refundable credit may help certain seniors and 100% disabled individuals with a portion of property taxes or rent paid on their primary residence. The credit amount is based on the amount of real estate taxes or rent paid and your total household income, with a maximum credit of $750 for renters and $1,100 for those who own and occupy their home.
Missouri Working Family Tax Credit — a nonrefundable credit equal to a certain percentage of your federal earned income credit for qualifying Missouri residents (Form MO-WFTC).

For a full list of Missouri income tax deductions and credits, see the Missouri Department of Revenue.

Missouri tax changes for 2025

Missouri income tax brackets were indexed for inflation for tax year 2025 (top rate remains 4.7%).
Missouri standard deduction amounts increased to match the federal 2025 amounts.
A new Capital Gains Income Tax Subtraction allows 100% of capital gains reported for federal tax purposes to be subtracted from Missouri adjusted gross income, effective Jan. 1, 2025.
The Active Duty and Inactive Duty Military Deduction was expanded to include signing bonuses received by members of the National Guard or reserve components, effective Jan. 1, 2025.

FAQs

Does Missouri have a state income tax?

Yes, Missouri has a state income tax using progressive income tax brackets.

What is the Missouri income tax rate?

Missouri’s highest individual income tax rate is 4.7% for tax year 2025. Lower portions of Missouri taxable income are taxed at reduced rates, and taxable income up to $1,313 is taxed at 0%.

What are the Missouri income tax brackets for 2025?

Missouri’s 2025 income tax brackets apply to all filing statuses and range from 0% on taxable income up to $1,313 to 4.7% on taxable income over $9,191. See the Missouri income tax rates table above for the full bracket breakdown.

How does Missouri state income tax work?

Missouri state income tax generally starts with your federal adjusted gross income, then applies Missouri additions and subtractions on Form MO-A. After you subtract your Missouri standard deduction or itemized deductions, Missouri applies its progressive tax rates to your Missouri taxable income. Credits such as the Property Tax Credit or Missouri Working Family Tax Credit may further reduce your tax.

Do I have to file a Missouri state tax return?

You may need to file a Missouri state tax return if you are a Missouri resident, part-year resident, or nonresident with Missouri-source income and you meet Missouri’s filing requirements. Missouri generally requires filing if your Missouri adjusted gross income exceeds your Missouri standard deduction. Check Missouri Department of Revenue guidance for your situation.

What is the Missouri standard deduction for 2025?

For tax year 2025, Missouri’s standard deduction matches the federal amounts: $15,750 for single and married filing separately filers, $31,500 for married filing combined and qualifying surviving spouses, and $23,625 for head of household filers. You can claim the Missouri standard deduction only if you do not itemize on your federal return.

How much is Missouri state income tax?

There isn’t one Missouri state income tax amount that applies to everyone. How much Missouri state income tax you owe depends on your Missouri taxable income, filing status, standard deduction or itemized deductions, Missouri additions and subtractions, and credits. Missouri applies progressive rates from 0% to 4.7% to your Missouri taxable income after those adjustments.

Why is my Missouri tax return different from my federal return?

Missouri generally follows federal tax law through rolling conformity with the Internal Revenue Code, so many provisions of the Working Families Tax Cut Act (One Big Beautiful Bill or OBBB) may apply to your Missouri return, though state-level modifications may apply to certain deductions. Missouri also has its own income tax additions and subtractions, and not every federal change works the same way on your state return. As a result, your Missouri taxable income, deductions, or credits may differ from your federal return.

The good news is that our tax software automatically applies Missouri’s current tax rules when preparing your state return, so you don’t have to calculate these differences yourself.

For more information on Missouri tax law changes, visit the Missouri Department of Revenue. If you’d like to learn more about recent federal tax law changes, see our OBBB tax changes guide.

The bottom line

Missouri uses progressive income tax brackets, and the state’s standard deduction matches federal amounts. Understanding Missouri additions, subtractions, and available credits can help you estimate what you may owe — and what you may get back.

When you’re ready to file, TaxAct can help you prepare your federal and Missouri returns in one place so you can file with confidence.

Already filed your taxes and waiting for your refund? Learn more about where your Missouri state tax refund is.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions.

The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.

Citations

Missouri Department of Revenue. “2025 Individual Income Tax Year Changes.” Accessed 27 July 2026.
Missouri Department of Revenue. “2025 Form MO-1040 Instructions.” Accessed 27 July 2026.
Missouri Department of Revenue. “Pension Tax Year 2024 and Forward.” Accessed 27 July 2026.
Missouri Department of Revenue. “Property Tax Credit.” Accessed 27 July 2026.
Missouri Department of Revenue. “Missouri Working Family Tax Credit.” Accessed 27 July 2026.
TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.
TaxAct. “Where’s My Missouri State Tax Refund?” TaxAct Blog.