🏛️ MO — Updated 2026

Missouri Payroll Calculator

Calculate your take-home pay in Missouri with accurate state income tax (2-4.7%), federal withholding, and FICA deductions.

2-4.7%
State Income Tax
$13.75
Minimum Wage
6.2M
Population

💰 Free Payroll Calculator — 2026 Tax Year

Calculate your take-home pay with federal & state taxes

🏛️ Missouri Payroll Tax Overview for 2026

Missouri levies a state income tax with rates ranging from 2-4.7%. When calculating payroll in Missouri, employers must withhold both federal and state income taxes, along with FICA contributions (Social Security at 6.2% and Medicare at 1.45%).

Missouri Income Tax Brackets (2026)

Income RangeTax Rate
$1,207.00$2,414.002%
$2,414.00$3,621.002.5%
$3,621.00$4,828.003%
$4,828.00$6,035.003.5%
$6,035.00$7,242.004%
$7,242.00$8,449.004.5%
$8,449.00and above4.7%

Additional Missouri Payroll Information

  • Minimum Wage (2026): $13.75 per hour
  • State Unemployment Insurance (SUI): 0-7.5% (employer-paid)
  • Capital: Jefferson City
  • Population: 6.2M

Note: Top rate declining. Standard deduction follows federal.

📊 Missouri Take-Home Pay Examples

See how much you'd take home at different salary levels in Missouri (single filer, 2026 tax year):

Annual SalaryFederal TaxState TaxFICATake-HomeEff. Rate
$50,000.00$3,877.50$2,188.26$3,825.00$40,109.2419.78%
$75,000.00$7,960.00$3,363.26$5,737.50$57,939.2422.75%
$100,000.00$13,460.00$4,538.26$7,650.00$74,351.7425.65%

🏢 Employer Payroll Tax Cost in Missouri

Employers in Missouri must pay additional payroll taxes on top of each employee's salary. Here's the employer cost breakdown for a $75,000 salary:

Employer SS (6.2%)
$4,650.00
Employer Medicare (1.45%)
$1,087.50
FUTA (0.6%)
$42.00
Total Employer Cost
$80,779.50
+7.71% above salary

Missouri Payroll FAQ

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Disclaimer: This Missouri payroll calculator provides estimates for informational purposes only. Actual tax withholdings may vary based on local taxes, additional deductions, and individual circumstances. Missouri tax rates are based on 2026 figures from the IRS and Missouri Department of Revenue. Consult a qualified tax professional for accurate payroll advice.
Disclaimer: NOT tax advice. Mustafa Bilgic is not a CPA, EA, or tax preparer. Consult a qualified tax professional before relying on these estimates.

Missouri Payroll Tax Reference: Statutory Citations and 2026 Specifics

Missouri Tax Law Citations (2026)

Missouri individual income tax derives from Revised Statutes of Missouri (RSMo) Chapter 143 — "Income Tax." Rate authority is in RSMo § 143.011; withholding requirements at RSMo § 143.171 ("Federal income tax deduction") and RSMo § 143.961. The Missouri Department of Revenue ("DOR") publishes Form MO W-4 and the annual Employer's Tax Guide with withholding tables. Official portal: dor.mo.gov; statutes index: revisor.mo.gov chapter 143.

2026 income tax bracket structure. Missouri applies a graduated schedule under RSMo § 143.011 with rates declining via tax-trigger legislation. Per SB 3 (2022) and subsequent triggered reductions, the top rate is 4.7% for tax year 2025 (filed in 2026). The bracket structure for tax year 2025 (single filers; figures indexed) approximately: 0% on first $1,273; 2.0% from $1,273–$2,546; 2.5% from $2,546–$3,819; 3.0% from $3,819–$5,092; 3.5% from $5,092–$6,365; 4.0% from $6,365–$7,638; 4.5% from $7,638–$8,911; 4.7% above $8,911. Future triggered reductions could lower the top rate to 4.5% if state revenue thresholds are met.

Recent legislation (2024–2026). SB 3 (2022) set up the multi-year rate-reduction trigger framework, and SB 190 (2023) exempted Social Security benefits and most public pension income from Missouri tax. Missouri continues to allow the federal income tax deduction (RSMo § 143.171), capped at $5,000 single/$10,000 joint — one of only six states still permitting any federal-tax deduction.

Missouri 2026 Payroll-Specific Numbers

  • State Unemployment Insurance (SUI): Missouri Department of Labor and Industrial Relations Division of Employment Security administers UI under RSMo Chapter 288. For 2026, experience-rated employer rates range 0.0% to 6.0% on the first $9,000 of wages per employee (the 2026 wage base decreased from $9,500 in 2025 per Missouri's automatic adjustment formula tied to UI Trust Fund balance — the lowest base in over a decade). New employers pay 2.376% for non-construction; 3.776% for construction.
  • Workers' Compensation: Missouri Department of Labor administers under RSMo Chapter 287. Rates filed by NCCI; 2026 voluntary loss-cost approximately $0.34 per $100 for clerical (Class 8810).
  • Disability Insurance: Missouri does not impose a state-mandated short-term disability program.
  • Local Earnings Taxes: Both Kansas City and St. Louis levy a 1% earnings tax on residents and nonresidents working within city limits, under their respective city ordinances (authorized under RSMo § 92.110 et seq.). Employers must withhold for employees who work in either city, regardless of residence. Voters reauthorize these taxes every five years; both were reapproved in 2026 cycles.
  • State-Specific Items: Missouri's Federal Tax Deduction (capped at $5,000/$10,000) is highly unusual — effectively shifting some federal-tax burden into Missouri AGI calculations. The Public Pension Exemption (up to $39,365 for tax year 2025) and the Social Security Exemption (full exemption since SB 190) materially affect retiree withholding.

Missouri BLS Wage Data (May 2024 OEWS)

Per the BLS OEWS program, Missouri's statewide median annual wage was approximately $46,310 in May 2024, modestly below the U.S. median of $49,500. Source: bls.gov/oes/current/oes_mo.htm. St. Louis MSA median wages run approximately $51,400 and Kansas City MSA approximately $50,800. Top occupations by employment include registered nurses (~$76,500), heavy/tractor-trailer drivers (~$53,200), and customer service representatives (~$39,200), reflecting Missouri's logistics-and-services economy plus a meaningful biotech and healthcare base in St. Louis.

Practitioner Insight: What Sets Missouri Apart

What sets Missouri apart for payroll calculations is the combination of trigger-based state rate reductions, the federal income tax deduction, and the Kansas City/St. Louis 1% earnings taxes. The trigger framework under SB 3 (2022) means employers must monitor annual DOR rate announcements; the 4.7% top rate could drop to 4.5% in a future year if revenue thresholds are met. The federal-tax deduction creates an unusual feedback loop in payroll modeling: an employee's Missouri tax depends partly on their federal tax (capped at $5,000 single), so Missouri AGI is not a simple additive computation. Most importantly, multi-state employers running payroll for Missouri workers must apply Kansas City or St. Louis 1% withholding for any employee working in those cities, even if they live in Kansas or Illinois suburbs. The Missouri DOR is among the more taxpayer-friendly state revenue agencies for retirees, with full Social Security exemption and generous public-pension treatment under SB 190.

Editor's Note

Last reviewed by Mustafa Bilgic on 2026-05-05. Missouri state tax law verified against the Missouri Department of Revenue (dor.mo.gov), Missouri Revisor of Statutes Chapter 143 (revisor.mo.gov), Missouri Department of Labor Division of Employment Security (labor.mo.gov/des), and IRS Publication 15-T (2026 edition). Mustafa Bilgic is the sole proprietor of PayrollCalculator.us, registered at Malazgirt No: 225, 02000 Adıyaman, Türkiye.

Citations & Official Sources

  1. RSMo Chapter 143 (Income Tax) — revisor.mo.gov/main/PageSelect.aspx?chapter=143
  2. Missouri Department of Revenue, Individual Income Tax — dor.mo.gov/taxation/individual/
  3. Missouri DOR Form MO-1040ES (2026 Estimated Tax) — dor.mo.gov/forms/MO-1040ES_2026.pdf
  4. Missouri Department of Labor, UI Tax Rates — labor.mo.gov/des/employers/tax-rates
  5. Kansas City Earnings Tax Information — kcmo.gov/city-hall/departments/finance/earnings-tax
  6. U.S. Bureau of Labor Statistics, Missouri OEWS May 2024 — bls.gov/oes/current/oes_mo.htm
  7. IRS Publication 15-T (2026) — irs.gov/pub/irs-pdf/p15t.pdf