Missouri Tax Guide for Employers (2026) 

Missouri uses a graduated (progressive) tax rate system with standard deductions that vary by filing status. The state also supports reduced withholding where an employee can specify a fixed withholding amount that overrides the standard calculation. 

Missouri’s graduated income tax uses brackets where each portion of taxable income is taxed at a progressively higher rate. For 2026, standard deductions are: $16,100 for Single, $32,200 for Married (spouse does not work), and $24,150 for Head of Household. The supplemental flat rate is 4.7%. Missouri also supports multi-state withholding through resident and nonresident percentage parameters. 

Missouri supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 4.7%. 

Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 2.376%. 

St. Louis and Kansas City both impose a 1% earnings tax on residents and non-residents working in those cities. Register with the city if you have employees working there.

Follow these steps to begin withholding Missouri payroll taxes for your employees: 

1. Obtain your Federal EIN at irs.gov
2. Register with the Missouri Department of Revenue at mytax.mo.gov
3. Register for SUTA with the Missouri DOL at labor.mo.gov
4. If operating in St. Louis or Kansas City, register for the local earnings tax
5. Submit a Netchex tax team request to enable Missouri SIT, local taxes, and SUTA
6. Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
7. Configure any additional tax settings in the employee profile

Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Missouri payroll taxes on your behalf. 

The following are general filing and deposit deadlines for Missouri payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at Missouri Department of Revenue. 

Note: Deadlines are subject to change. Always confirm current requirements directly with Missouri Department of Revenue at https://dor.mo.gov/taxation/business/tax-types/withholding/. 

The following official resources will help you stay current on Missouri payroll tax requirements: 

• Missouri Department of Revenue
• Missouri DOR Withholding

Does Missouri have local income taxes? 

Yes. St. Louis imposes a 1% earnings tax and Kansas City imposes a 1% earnings tax on residents and non-residents working in those cities. 

What form do Missouri employees complete? 

Employees complete Missouri Form MO W-4, the Employee’s Withholding Certificate. 

What is Missouri’s current top income tax rate? 

Missouri’s top income tax rate is 4.7% as of 2024, with phased reductions ongoing. 

What is Missouri’s SUTA wage base? 

Missouri’s SUTA wage base is $10,000 per employee per year. Verify at labor.mo.gov. 

What is Missouri’s supplemental withholding rate? 

Missouri uses a flat supplemental rate of 4.7%.