Overview
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.
State Income Tax (SIT)
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.
| Tax Structure | Progressive with graduated brackets |
| State Withholding Form | Form MO W-4 |
| Filing Statuses | S, M, H |
| Standard Deduction (Single) | $16,100 |
| Standard Deduction (Married) | $32,200 |
| Standard Deduction (Head of Household) | $24,150 |
| Supplemental Rate | 4.7% |
Supplemental Wages
Missouri supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 4.7%.
Employer State Unemployment Tax (SUTA)
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%.
| Tax Type | Employer-paid only |
| Default New Employer Rate | 2.376% |
| Rate Assignment | Experience-rated; assigned annually by the state |
Other Taxes & Obligations
Missouri does not currently impose significant additional state-level payroll taxes beyond SIT and SUTA. This keeps payroll relatively streamlined compared to states with multiple layers of tax obligations.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026. For the most current requirements, please refer to:
Official reference: Missouri Department of Revenue
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