Missouri state taxes

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State tax roundup

Missouri

Missouri collects state taxes at rates ranging from 1.5 percent to 6 percent, assessed over 10 income brackets. More on Show Me State taxes can be found in the tabbed pages below.

Income

Sales

Property

Estate

Other

Personal income tax
	Missouri's income tax system covers 10 tax brackets: -- 1.5 percent on the first $1,000 of taxable income. -- 2 percent on taxable income between $1,001 and $2,000. -- 2.5 percent on taxable income between $2,001 and $3,000. -- 3 percent on taxable income between $3,001 and $4,000. -- 3.5 percent on taxable income between $4,001 and $5,000. -- 4 percent on taxable income of $5,001 and $6,000. -- 4.5 percent on taxable income of $6,001 and $7,000. -- 5 percent on taxable income of $7,001 and $8,000. -- 5.5 percent on taxable income of $8,001 and $9,000. -- 6 percent on taxable income of $9,001 and above.
	Residents of the Show Me State have to file state tax returns by April 15 or the next business day if that date falls on a weekend or holiday.
	The Missouri Department of Revenue Web site has an online calculator to help filers figure their tax liability.
	Pension recipients get a break from Missouri. The state provides an exemption of up to $6,000 ($12,000, if married filing combined and both you and your spouse have pensions) in pension income based upon certain income limitations. The pension exemption is computed on part 3 of Form MO-A.

Sales tax
	Missouri's sales tax rate for most items is 4.225 percent.
	Additional local levies may apply. Click here for a listing of city and county sales and use tax rates. Previous year sales tax rates can be found here.

Personal and real property taxes
	More than 2,500 Missouri local governments rely on property taxes levied on real property (real estate) and personal property. The amount of property taxes imposed on any taxpayer is determined by two separate factors: The assessed value of their taxable property, as established by the local assessor. The total of the tax rates that have been set by the governing bodies of local governments where the property is located, plus the 3 cent (per $100 valuation) state tax rate.
	Some personal property is exempt, including household goods, inventories, apparel and items of personal use and adornment. Exempt real estate includes property owned by governments and property used as nonprofit cemeteries, exclusively for religious worship, for schools and colleges and for purely charitable purposes.
	The Missouri Property Tax Credit Claim is a program to give credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750 and can only be claimed on the home they occupied during the period being claimed. The actual credit is based on the amount of real estate taxes or rent paid and total household income.
	The Homestead Preservation Act allows qualified senior citizens and totally disabled individuals a credit on their real estate property tax.

Inheritance and estate taxes
	Missouri has no inheritance tax.
	Because the IRS will not allow a state death tax credit for deaths after Jan. 1, 2005, no Missouri estate tax is imposed and no estate tax return is required for deaths occurring after that date.

Other Missouri tax facts
	The Missouri Department of Revenue maintains eight Tax Assistance Centers that provide regional access for taxpayers seeking tax information and assistance.
	Under Missouri's nonresident entertainer tax law, state venues are required to withhold 2 percent of the gross compensation (if $300 or more) paid to nonresident entertainers who perform in the state. If the venue does not withhold the 2 percent of gross, the professional entertainer is responsible for registering as a transient employer.

For more information, visit the Missouri Department of Revenue's Web site.

To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.

-- Updated: Feb. 4, 2008