2026 Tax Overview
Missouri combines graduated individual-income tax, a 4.225% state sales tax, and locally administered property tax. At this review date, the final tax-year 2026 MO-1040 booklet had not yet been published, so scheduled figures are identified as such rather than presented as final filing instructions.
Income Tax
Missouri uses graduated marginal rates. Under the scheduled 2026 structure, the top marginal rate is expected to be approximately 4.7%. The final brackets, deduction amounts, and worksheets should be confirmed in the 2026 MO-1040 instructions when released.
Missouri generally uses federal adjusted gross income as a starting point, with state additions, subtractions, deductions, and credits. A top marginal rate does not represent tax as a percentage of gross household income. Residents working in another state and part-year residents may need additional schedules or credits.
Sales and Use Tax
The general state sales-tax rate is 4.225%. Counties, cities, and special districts can add local taxes, causing the combined rate to vary significantly by address. Missouri publishes rate tables and location tools; use those rather than treating 4.225% as the checkout rate everywhere.
Local rules and product categories matter. Vehicle transactions, lodging, food, and other items may not follow the same combined rate as general merchandise. Use tax can apply when the appropriate sales tax was not collected.
Property Tax
County assessors value real and personal property, and local districts establish levies. Missouri also taxes certain personal property, including vehicles, through the local system. Tax bills depend on classification, assessed value, levy, and available relief. Buyers should request the parcel's current bill, and vehicle owners should budget for local personal-property tax where applicable.
Other Taxes
Missouri does not impose a separate state estate or inheritance tax, although federal estate tax can apply. Fuel, tobacco, alcohol, lodging, and vehicle-related taxes or fees are separate from general sales tax.
Retirement Considerations
Social Security and public-pension deductions may apply depending on current law and taxpayer circumstances. Private pension and retirement-account distributions can be taxable. Because retirement provisions have changed over time, use the current Missouri instructions instead of relying on an older income-limit summary.
Relocation Context
Compared with Illinois, Missouri's income-tax structure and local property treatment differ, while St. Louis and Kansas City can introduce local considerations. Compared with Kansas, both sides of the state line have income and sales taxes; employer location, city, and county can change the result.
Official Sources
- Missouri Department of Revenue
- Missouri individual income tax
- Missouri forms and manuals
- Missouri sales/use tax rate tables
Reviewed July 10, 2026. Scheduled 2026 figures must be checked against the final MO-1040 booklet. This guide is general information, not individualized tax advice.