Missouri Payroll · Graduated State + KC / STL Earnings Tax · IRS Publication 15-T
Missouri Paycheck Calculator 2025
Estimate your Missouri take-home pay for hourly or salaried work. Missouri withholds a graduated state income tax after the state standard deduction set by your MO W-4 status, and Kansas City and St. Louis each add a 1% earnings tax on gross wages. No employee unemployment tax. Uses 2025 IRS Publication 15-T rates.
Pay Details
Used for the federal Publication 15-T withholding tables. Your Missouri MO W-4 status is set separately below.
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
Pre-Tax Deductions (Optional)
Traditional elective deferral. Lowers federal and Missouri state tax, but not the city earnings tax.
Cafeteria-plan medical premiums. Lowers federal, Missouri, FICA, and city earnings-tax wages.
Federal W-4 Adjustments (Optional)
Annual federal dependent credit total (e.g. $2,000 per child under 17)
Federal Step 4c additional withholding per paycheck
Missouri Withholding (Form MO W-4)
Missouri sets the state standard deduction by MO W-4 status. A two-earner couple uses the $15,000 amount, not $30,000.
Optional additional Missouri amount requested on Form MO W-4 line 2.
Local Earnings Tax (Kansas City / St. Louis)
Kansas City and St. Louis each levy a 1% earnings tax on gross wages. It applies to residents and to nonresidents who work in the city. No other Missouri city has one.
Missouri state tax is graduated (0% to a top rate of 4.70% for 2025) applied after the Missouri state standard deduction set by MO W-4 status. Kansas City and St. Louis add a flat 1% earnings tax on gross wages. Missouri has no employee-paid unemployment tax and no state disability deduction.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Missouri payroll picture, including the Kansas City and St. Louis earnings tax, employer unemployment tax, Form MO W-4, and filing frequencies? Read the Missouri Payroll Taxes guide.
Missouri Payroll Taxes Guide →Short Answer
This Missouri paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Missouri income tax withheld on the graduated 2025 schedule after the state standard deduction set by your MO W-4 status, and the 1% Kansas City or St. Louis earnings tax when you work in either city. For a single filer earning $65,000 per year paid biweekly, working outside Kansas City and St. Louis, gross pay is $2,500.00 per period, the Missouri state line is about $84, and net take-home is approximately $1,997.29. Add Kansas City and the same worker keeps $1,972.29 after the $25.00 earnings tax. A traditional 401(k) deferral lowers the Missouri state tax but not the city earnings tax, which is charged on gross wages. Missouri has no employee unemployment contribution.
Key Takeaways
- Missouri withholds a graduated state income tax for 2025 with a top rate of 4.70%. The schedule starts at 0% on the first $1,313 of taxable income and steps up through 2.0%, 2.5%, 3.0%, 3.5%, 4.0%, and 4.5% to the 4.70% band over $9,191.
- The Missouri state standard deduction is set by MO W-4 status: $15,000 for single filers and for a married employee whose spouse also works, $30,000 for a married employee whose spouse does not work, and $22,500 for head of household. There is no separate per-dependent allowance.
- Kansas City and St. Louis each levy a 1% earnings tax on gross wages. It applies to residents on all earnings and to nonresidents on wages earned in the city. No other Missouri city imposes one.
- A traditional 401(k) deferral cuts the state tax but NOT the city earnings tax, because Missouri starts from federal income while the earnings tax is charged on gross wages. A $7,800 deferral saves about $367 of state tax and $0 of earnings tax.
- The two-earner trap: a married couple where both spouses work must use the $15,000 state standard deduction, not $30,000. Claiming the higher amount under-withholds by about $705 a year.
- Missouri has no employee-paid unemployment tax and no state disability deduction. Unemployment insurance is funded entirely by employers through the Division of Employment Security.
- Missouri rounds state withholding to the nearest whole dollar each pay period, so the state line on a real stub is a round number.
2025 Missouri Paycheck Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000. |
| Missouri Income Tax | 0% to 4.70% (2025) | No cap | Graduated withholding schedule. Applied after the state standard deduction. Rounded to the nearest dollar per period. |
| Kansas City / St. Louis Earnings Tax | 1% flat | Gross wages, no cap | Residents on all earnings; nonresidents on wages earned in the city. Not reduced by 401(k). |
| MO State Standard Deduction (single) | $15,000 | Reduces taxable wages | Set by MO W-4 status. $30,000 married with a nonworking spouse; $22,500 head of household. |
| MO Unemployment (employee) | None | — | Missouri UI is employer-funded only. No employee deduction. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Which Wages Missouri Taxes
Missouri income tax begins with your federal adjusted gross income, so the wages Missouri withholds on are the same wages that are subject to federal income tax withholding. The Kansas City and St. Louis earnings tax works differently: it is charged on gross wages, so the two Missouri lines do not share a base:
- Federal taxable wages = gross − Section 125 medical − 401(k) elective deferral.
- Missouri state base = the same federal base, then reduced by the state standard deduction set by MO W-4 status. Only the graduated state schedule applies to this number.
- City earnings-tax base (Kansas City / St. Louis) = gross wages (Medicare wages). The 401(k) deferral does not reduce it, though a Section 125 medical premium does.
- FICA wages (Social Security, Medicare) = gross − Section 125 medical. The 401(k) deferral does not reduce FICA.
Because Missouri starts from federal income but the city earnings tax rides on gross wages, a traditional deferral lowers the federal line and the state line, yet the 1% city line stays exactly the same. That is the opposite of a state like Maryland, where the local tax shares the state base.
Social Security Tax
Social Security is 6.2% of annualized FICA wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all FICA wages. The calculator adds the 0.9% Additional Medicare Tax on annualized FICA wages above $200,000, matching the employer withholding rule in IRS Topic 560: withholding starts once wages exceed $200,000 in a calendar year regardless of filing status. Final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS).
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract annualized Section 125 medical premiums and 401(k) elective deferrals to get federal taxable wages.
- Add Step 4a other income; subtract Step 4b additional deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount.
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - then divide the tentative annual withholding by pay periods.
- Subtract Step 3 dependent credits divided by pay periods, then add Step 4c extra withholding.
Missouri State Income Tax (Percentage Method)
Missouri follows the percentage method in the Missouri Department of Revenue's annual Withholding Tax Formula. The employer annualizes wages, subtracts the state standard deduction set by MO W-4 status, then applies the graduated state table and divides across pay periods, rounding to the nearest whole dollar:
taxable = annual wages − state standard deduction(MO W-4 status)
annual state tax = graduated table(taxable)
per period = round(annual state tax ÷ pay periods)
The 2025 Missouri state standard deduction is $15,000 for single filers and for a married employee whose spouse also works, $30,000 for a married employee whose spouse does not work, and $22,500 for head of household. The graduated table for 2025 runs 0% on the first $1,313 of taxable income, then 2.0%, 2.5%, 3.0%, 3.5%, 4.0%, and 4.5% in $1,313 bands, and 4.70% on taxable income over $9,191. Because Missouri rounds the per-period tax to the nearest dollar, the state line on a real Missouri stub is always a whole number.
Kansas City and St. Louis Earnings Tax
Kansas City and St. Louis are the only two Missouri cities with an earnings tax, and both charge a flat 1% on gross compensation. The tax applies to residents on all their earnings and to nonresidents on the wages they earn while physically working in the city. Because it is charged on gross wages rather than the state-reduced base, a 401(k) deferral does not lower it, though a Section 125 cafeteria-plan premium does because it reduces Medicare wages. Select your work city above and the calculator adds the 1% line; leave it on "not in Kansas City or St. Louis" and no earnings tax applies.
No Missouri Employee Unemployment Tax
Missouri collects no employee unemployment contribution; the entire cost of Missouri unemployment insurance falls on employers through the Division of Employment Security. Missouri also has no state disability insurance deduction and no paid-family-leave payroll deduction. That leaves a Missouri paycheck with federal taxes, the graduated state tax, the optional city earnings tax, and FICA.
Missouri 2025 State Income Tax Withholding Schedule
Missouri Department of Revenue 2025 Withholding Tax Formula. The rate applies to Missouri taxable income, which is annual wages minus the state standard deduction. Missouri divides the annual tax across your pay periods and rounds each period to the nearest dollar.
| Taxable Income (annual) | Withholding |
|---|---|
| $0 to $1,313 | 0% |
| $1,313 to $2,626 | 2.0% of the amount over $1,313 |
| $2,626 to $3,939 | $26.00 + 2.5% over $2,626 |
| $3,939 to $5,252 | $59.00 + 3.0% over $3,939 |
| $5,252 to $6,565 | $98.00 + 3.5% over $5,252 |
| $6,565 to $7,878 | $144.00 + 4.0% over $6,565 |
| $7,878 to $9,191 | $197.00 + 4.5% over $7,878 |
| Over $9,191 | $256.00 + 4.70% over $9,191 |
Real-World Paycheck Scenarios
Scenario 1: Salaried Single Filer Outside the Earnings-Tax Cities
Alex earns $65,000 per year in Springfield, paid biweekly, filing single with a standard federal W-4 and the single MO W-4 status. Springfield has no earnings tax. Alex has no 401(k) deferral and no cafeteria-plan premiums. The biweekly gross is $65,000 ÷ 26 = $2,500.00.
Missouri detail: Alex's annual wages of $65,000 are reduced by the $15,000 single state standard deduction to $50,000, the Missouri taxable base. That falls in the top band, so the annual state tax is $256 + 4.70% × ($50,000 − $9,191) = $2,174.02, which Missouri divides by 26 and rounds to $84 per period. The effective Missouri rate is about 3.3% of gross, well under the 4.70% headline because the standard deduction is subtracted first. If Alex took the same job in Kansas City, a 1% earnings tax of $25.00 per period (1% × $2,500) would drop net pay to $1,972.29.
Scenario 2: The 401(k) Deferral That Cuts State Tax but Not the City Earnings Tax
Jordan earns $85,000 per year in Kansas City, paid biweekly, filing single with the single MO W-4 status, and defers $300 per period to a traditional 401(k) ($7,800 per year). The deferral lowers the federal and Missouri state wages, but the 1% Kansas City earnings tax stays on the full gross.
Jordan's Missouri base is the $77,200 federal wages minus the $15,000 single state standard deduction, or $62,200, so the annual state tax is $256 + 4.70% × ($62,200 − $9,191) = $2,747.42, or $106 per period rounded. Without the deferral the Missouri base would be $70,000 and the state tax $120 per period, so the $7,800 deferral saves about $367 of Missouri state tax a year. The Kansas City earnings tax is $32.69 either way, because it is 1% of the full $3,269.23 gross and a 401(k) deferral does not touch it. Social Security and Medicare also stay on the full $85,000. See the Pension and Annuity Income Tax Guide for how distributions are treated at the back end.
Practitioner Insight
The Missouri item that trips people up is not the state rate, which at 4.70% is modest and mostly hidden behind a generous standard deduction. It is the Kansas City and St. Louis 1% earnings tax. Remote and hybrid workers assume that because they no longer commute downtown, the earnings tax stops. For a resident of the city it does not; residents owe 1% on all earnings regardless of where the work is performed. For a nonresident, the tax follows the days actually worked inside the city, which is where the Form RD-109 nonresident schedule comes in. We see refunds left on the table by nonresidents who worked from home for part of the year and never filed to reclaim the days.
The second recurring item is the two-earner state standard deduction. Missouri's MO W-4 gives a $30,000 married state standard deduction only when the spouse does not work. When both spouses work, the correct status uses $15,000, the same as a single filer. Couples who both check the "married" box on the old assumption that married means the bigger deduction end up under-withheld by roughly $705 for the year, and it surfaces as a balance due every April until someone fixes the MO W-4.
Third is the 401(k) asymmetry. Clients in Kansas City or St. Louis who bump their deferral see the state line drop but the 1% earnings-tax line hold steady, because the earnings tax rides on gross wages. It is a small surprise, but it changes the math on how much a deferral actually saves for a city worker versus someone in the rest of the state.
When This Calculator Gives a Less Accurate Estimate
- Part-year city work: The calculator applies the 1% earnings tax to all gross wages when you select Kansas City or St. Louis. A nonresident who works in the city only part of the time owes the tax only on the city days and can file Form RD-109 (Kansas City) or the St. Louis nonresident schedule to reclaim the rest.
- Wrong MO W-4 status: If you select the $30,000 married status but your spouse also works, your real withholding will be higher than shown here, because your employer should be using the $15,000 amount. The controlling status is the one on file with your employer.
- Rounding: Missouri rounds the state line to the nearest dollar each period, which the calculator reproduces. Your stub may differ by a few cents from an unrounded estimate elsewhere.
- Very low earners: Once the state standard deduction exceeds annual wages, the Missouri state line is zero. The calculator floors it at zero, which is correct.
- Roth 401(k) contributions: A Roth deferral is a post-tax deduction. It reduces neither federal nor Missouri taxable wages. Do not enter it in the 401(k) field, which models traditional pre-tax deferrals only.
- Year-to-date tracking and variable hours: The calculator annualizes a single consistent pay period. Social Security stops mid-year at the wage base, overtime and seasonal hours vary, and bonuses use supplemental federal withholding rules.
Frequently Asked Questions
What is the Missouri state income tax withholding method for 2025?
Missouri withholds state income tax on a graduated percentage-method schedule. For 2025 the employer annualizes wages, subtracts the Missouri state standard deduction set by the employee's MO W-4 filing status, then applies the state rate table. The 2025 withholding table runs from 0% on the first $1,313 of taxable income up through 2.0%, 2.5%, 3.0%, 3.5%, 4.0%, and 4.5% bands to a top rate of 4.70% on taxable income over $9,191. The annual tax is divided by the number of pay periods and rounded to the nearest whole dollar. Source: Missouri Department of Revenue 2025 Withholding Tax Formula and USDA National Finance Center bulletin NFC-25-1738773184.
Do Kansas City and St. Louis have a local earnings tax?
Yes. Kansas City and St. Louis each levy a 1% earnings tax on gross compensation. It applies to city residents on all of their earnings and to nonresidents on the wages they earn while working in the city. Employers with workers in those cities withhold the 1% and remit it to the city collector (Form RD-110 in Kansas City, Form W-10 in St. Louis). No other Missouri city imposes an earnings tax. This calculator adds the 1% line when you select Kansas City or St. Louis as your work location. Source: City of Kansas City Revenue Division and City of St. Louis Collector of Revenue.
How much is the Missouri standard deduction for withholding?
For 2025 the Missouri state standard deduction used in withholding is $15,000 for single filers and for married employees whose spouse also works (or who file separately), $30,000 for a married employee whose spouse does not work, and $22,500 for head of household. Missouri ties its standard deduction to the federal standard deduction it conforms to, and its 2025 employer withholding formula uses these amounts. Missouri withholding has no separate per-dependent allowance; the standard deduction is set entirely by MO W-4 filing status, plus any additional amount the employee requests. Source: Missouri Department of Revenue 2025 Withholding Tax Formula.
Does a 401(k) contribution reduce Missouri state tax and the city earnings tax?
It reduces the state tax but not the city earnings tax. Missouri income tax begins with your federal adjusted gross income, and a traditional 401(k) or 403(b) elective deferral is already excluded from federal taxable wages, so it lowers the Missouri state base too. The Kansas City and St. Louis earnings tax, by contrast, is charged on gross compensation, so a 401(k) deferral does not reduce it. A single worker deferring $7,800 a year saves about $367 of Missouri state tax at the 4.70% top rate, while the 1% city earnings tax stays the same. The deferral also does not reduce Social Security and Medicare wages.
Do Missouri employees pay state unemployment tax?
No. Missouri unemployment insurance is funded entirely by employer contributions to the Division of Employment Security. Employees pay nothing toward Missouri unemployment, so there is no employee unemployment line on a Missouri paycheck. Missouri also has no state disability insurance or paid-family-leave payroll deduction from wages. Source: Missouri Department of Labor, Division of Employment Security.
What is the Missouri income tax rate for 2025?
Missouri has a graduated income tax with a top rate of 4.70% for 2025. The rate schedule starts at 0% on the first roughly $1,300 of taxable income and steps up through 2.0%, 2.5%, 3.0%, 3.5%, 4.0%, and 4.5% to the 4.70% top band. Missouri has been reducing its top rate under a series of revenue-triggered cuts, so the top rate has fallen from 5.4% in prior years. Because the standard deduction is subtracted first, most workers pay an effective Missouri rate below the 4.70% headline. Source: Missouri Department of Revenue.
What does the "spouse works" status on Form MO W-4 mean?
Missouri Form MO W-4 splits married employees into two withholding statuses. If your spouse does not work, you use the $30,000 married state standard deduction. If your spouse also works, or you file separately, Missouri uses the $15,000 amount instead, the same as a single filer. This prevents a two-earner couple from each claiming the full married deduction and badly under-withholding. Selecting the $30,000 status when both spouses actually work removes an extra $15,000 from your taxable base, cutting withholding by about $705 a year at the 4.70% rate, which usually turns into a balance due at filing. Source: Missouri Department of Revenue Form MO W-4.
Does Missouri tax health insurance premiums paid through a cafeteria plan?
No. Employer-sponsored medical premiums paid through an IRC Section 125 cafeteria plan are excluded from federal taxable wages, and because Missouri income tax begins with federal adjusted gross income, they are excluded from the Missouri state base as well. Section 125 medical premiums also reduce Social Security and Medicare wages, and they reduce the Kansas City and St. Louis earnings tax base because that tax rides on Medicare wages. A traditional 401(k) deferral reduces the Missouri state base but not the city earnings tax.
How does a Missouri paycheck compare to other states?
At the same gross salary, a Missouri worker outside Kansas City and St. Louis takes home a little more than a worker in a higher-rate state, because Missouri's top rate is only 4.70% and the standard deduction is generous. A worker in Kansas City or St. Louis pays an extra 1% earnings tax on gross wages, which narrows the gap. Compared with Texas or Florida, which have no state income tax, Missouri takes home less. Compare directly with the Illinois, Indiana, Tennessee, and Georgia calculators.
Why does my actual Missouri paycheck differ from this estimate?
This calculator estimates standard federal withholding, FICA, the graduated Missouri state withholding after the state standard deduction, and the 1% Kansas City or St. Louis earnings tax when you select those cities. Actual paychecks also reflect post-tax deductions such as Roth 401(k) contributions and garnishments, year-to-date cumulative Social Security tracking, your exact work city, employer-specific payroll adjustments, mid-year MO W-4 changes, and any additional Missouri withholding you requested. The calculator assumes consistent pay each period and does not track cumulative wages across the year.
What To Do Next
Start by confirming three Missouri-specific lines on your most recent pay stub. First, check the state line: it should reflect the graduated schedule applied to your wages after the state standard deduction, rounded to the nearest dollar. Second, if you work in Kansas City or St. Louis, check for a 1% earnings-tax line on your gross wages. Third, confirm the MO W-4 status on file matches your household, since a two-earner couple should use the $15,000 amount, not $30,000.
If the status or the earnings-tax city is wrong, the fix is a new Form MO W-4 submitted to your employer. If you are a Kansas City or St. Louis nonresident who worked part of the year outside the city, keep a record of your in-city days so you can reclaim the earnings tax on the days you worked elsewhere.
For the full Missouri employer picture, including the earnings tax, the state unemployment wage base, and filing frequencies, read the Missouri Payroll Taxes guide. To understand how withholding connects to your year-end liability, see How Payroll Taxes Work and W-4 Withholding Explained. To decode every line on the stub itself, use How to Read a Pay Stub. If you also have self-employment income, the 1099 Tax Calculator estimates the federal side including self-employment tax.
Sources & Editorial Disclosure
- Missouri Department of Revenue, 2025 Withholding Tax Formula (graduated state withholding table; state standard deduction by MO W-4 status; top rate 4.70%; round-to-nearest-dollar per-period method)
- USDA National Finance Center, Bulletin NFC-25-1738773184 (Missouri State Income Tax Withholding) (2025 state standard deduction $15,000 / $30,000 / $22,500; full state withholding formula and rate table; MO W-4 S/M/N/H coding)
- Missouri Department of Revenue, Employer's Tax Guide (Form 4282) (employer withholding administration and filing)
- City of Kansas City, Earnings Tax (E-Tax) (1% earnings tax on residents and nonresidents working in the city; Form RD-109 / RD-110)
- City of St. Louis, Collector of Revenue, Earnings Tax (1% earnings tax for those who work in the City of St. Louis)
- Missouri Department of Labor, Division of Employment Security (employer-funded unemployment insurance; no employee contribution)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the State of Missouri. For informational purposes only.