Income tax withholding
| Imposes wage income tax | Yes |
|---|---|
| Rate structure | Graduated, top marginal rate 4.7% |
| Withholding certificate | MO W-4 Employee's Withholding Certificate |
| Accepts federal Form W-4 | No |
| Convenience-of-the-employer rule | No |
| Nonresident withholding threshold | From the first dollar No day-count safe harbor for withholding; withhold on Missouri-source wages. Tax Foundation reports a $600 Missouri-source income nonresident FILING threshold, which is a return-filing rule rather than a withholding safe harbor. |
| Local income taxes | Yes Kansas City and St. Louis each impose a 1% earnings tax on residents and on nonresidents for work performed in the city, withheld by employers. Both cities also impose employer-side payroll expense taxes. |
Reciprocity
States that exempt Missouri residents
A Missouri resident working in these states files that state's certificate and is taxed only by Missouri.
Unemployment insurance and paid leave
| Taxable wage base 2026 | $9,000 2025 base was $9,500. |
|---|---|
| New employer rate | 2.376% Missouri's taxable wage base decreased from $9,500 (2025) to $9,000 (2026). New-employer rate is 2.376% for non-construction; construction new employers pay a higher rate. |
| Experience rate range | 0% – 6% |
| Experience-rating method | reserve ratio |
| Employee UI contribution | No |
| Paid family / medical leave | No |
Employer registration
- Tax agency
- Missouri Department of Revenue
- UI agency
- Missouri Department of Labor, Division of Employment Security
Sources
dor.mo.gov · taxfoundation.org · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov