Missouri taxes

Missouri taxes personal income at up to 4.7%, and filers with Missouri income up to $125,000 can deduct part of their federal income tax. A sole proprietor owes no separate business tax, and Missouri law does not appear to require an annual report from an LLC. Corporations file a yearly registration report from $15. C corporations pay 4% corporate income tax.

Personal income tax

Missouri residents file Form MO-1040, due April 15, 2026. You automatically get until October 15, 2026 to file, but any tax you owe is still due April 15, 2026.

The rate starts at 0% and rises in steps of $1,313 to 4.7% on taxable income above $9,191, so nearly every working filer pays 4.7% on most of their income. The standard deduction is the same as your federal one. There is no personal or dependent exemption.

What sets Missouri apart: you can deduct part of your federal income tax. The share depends on your Missouri income: 35% at $25,000 or less, 25% up to $50,000, 15% up to $100,000, 5% up to $125,000, none above $125,000. The deduction is capped at $5,000, or $10,000 for a married couple filing together. Each step is a cliff, so one dollar over a limit moves you to the lower share of the whole tax.

A married couple filing together splits its income and works out the tax on each share, which lowers the bill a little. Kansas City and St. Louis each charge a 1% earnings tax on residents, filed with the city rather than on the state return.

Return

Form MO-1040

Due date

April 15, 2026, with an automatic extension to October 15, 2026

Rates

0% on the first $1,313, rising in $1,313 steps to 4.7% above $9,191

Standard deduction

The same as your federal standard deduction

Federal income tax deduction

35% at $25,000 or less, 25% up to $50,000, 15% up to $100,000, 5% up to $125,000, none above $125,000, capped at $5,000 ($10,000 married filing together)

Exemptions

None

Social Security and pensions

Partly or fully exempt, worked out on a worksheet with its own income limits

City earnings tax

1% in Kansas City and St. Louis, on a separate city return

Property Tax Credit

For people 65 or older or disabled: up to $750 for renters and $1,100 for owners, refundable

Sole proprietor

A sole proprietor with no entity files nothing with Missouri for the business. The registration report is only for corporations.

Your business profit is taxed on your own Form MO-1040, at the personal rates above.

Single-member LLC

Missouri's registration report law names corporations, and neither it nor the LLC law appears to require an annual report from an LLC. So a Missouri LLC looks to owe no yearly filing fee, unlike most states.

Treat that as a finding, not a guarantee. It rests on the statutes, because the Secretary of State's own pages could not be checked, so confirm with them before relying on it. The LLC's profit is taxed on your own Form MO-1040.

Partnership

A Missouri partnership files a Form MO-1065. The profit passes through to the partners, who report it on their own returns.

Missouri makes the business withhold for owners who live elsewhere. A partnership or S corporation must withhold 4.70% of each nonresident individual owner's share of Missouri income and report it on Forms MO-1NR and MO-2NR, due with the business's own return. It is excused for an owner included in the business's composite return, or one who files Form MO-3NR agreeing to file and pay their own Missouri tax. The amount is not worked out here, because it needs each owner's residence and share.

S corporation

An S corporation files Form MO-1120S, the Missouri S corporation income tax return.

Every Missouri corporation, S corporations included, files a corporate registration report with the Secretary of State each year. It costs $15 filed online or $40 on paper, whatever the business earned. It is due in the month the corporation was formed or registered, not on a set date.

Filing late adds $15 for every thirty days, and after ninety days the Secretary of State may dissolve the corporation. State law also allows a $5 surcharge on the fee until December 31, 2026, so check the total when you file. The profit passes through to the shareholders, who report it on their own returns.

Missouri makes the business withhold for owners who live elsewhere. A partnership or S corporation must withhold 4.70% of each nonresident individual owner's share of Missouri income and report it on Forms MO-1NR and MO-2NR, due with the business's own return. It is excused for an owner included in the business's composite return, or one who files Form MO-3NR agreeing to file and pay their own Missouri tax. The amount is not worked out here, because it needs each owner's residence and share.

C corporation

A C corporation files Form MO-1120 and pays 4% of its Missouri taxable income. A corporation selling into other states must choose how to measure its Missouri share, and cannot change that choice for the year once made. The estimate here uses Missouri sales over total sales.

It also files the yearly corporate registration report, $15 online or $40 on paper, due in the month it was formed or registered. Filing late adds $15 for every thirty days.

Return

Form MO-1120

Corporate income tax

4% of Missouri taxable income

Multi-state profit

The corporation chooses a method. The estimate uses Missouri sales over total sales

Registration report

$15 online or $40 on paper, every year, in the month the corporation was formed

Estimate your state tax

Pick your business type and enter this year's numbers to see the state business tax Missouri charges. It assumes all your sales are in Missouri.

An estimate for planning, not tax advice.

Sources

• Missouri Form MO-1040 Instructions, 2025
• revisor.mo.gov RSMo 351.120 (who files), 351.125 (fees), 351.127 (technology surcharge), 351.484 (dissolution)
• revisor.mo.gov RSMo 143.581 (partnership returns), 143.471 (S corporations), 147.010 (franchise tax)
• revisor.mo.gov RSMo Chapter 347 (Limited Liability Company Act: no equivalent report requirement found)
• dor.mo.gov MO-1120 Instructions 2025; Forms MO-1120S and MO-1065 (2025); Forms MO-1NR, MO-2NR and MO-3NR (2025)
• dor.mo.gov Form MO-1120 Instructions 2025, line 14
• dor.mo.gov Corporation Income Tax FAQ
• dor.mo.gov Form MO-MS, corporation allocation and apportionment of income

Last reviewed August 2026.