Missouri pay stubs: state, city taxes and withholding
Missouri paycheck withholding: graduated state income tax topping out at 4.7% for 2026, Kansas City and St. Louis earnings taxes, and federal taxes.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Missouri uses graduated rates, but the brackets are narrow. The top rate of 4.7% for 2026 kicks in at a fairly modest income, so most full-time workers have much of their pay taxed at the top rate. Employees fill out Form MO W-4, and employers use the Department of Revenue's withholding formula for the year.
Kansas City and St. Louis earnings taxes
Two Missouri cities charge their own earnings tax on wages:
- Kansas City taxes residents and nonresidents who work in the city.
- St. Louis does the same for residents and people working within city limits.
If an employee lives in one of these cities or works there, expect a city earnings tax line on the stub. Remote and hybrid arrangements can change who owes it, so check each city's rules for employees who split their time. Elsewhere in Missouri there is no local income tax on wages.
Other state payroll deductions
Missouri has no state disability insurance and no paid family leave payroll program. State unemployment tax is paid by the employer, not taken from employee pay.
Federal withholding still applies
Missouri paychecks carry the usual federal deductions. Federal income tax is withheld based on the employee's Form W-4. Social Security is 6.2% of wages up to the annual Social Security wage base. Medicare is 1.45% of all wages, and an additional 0.9% applies to wages over $200,000 in a year.
Creating a Missouri pay stub with PayStubNest
Enter the pay details in the stub builder (hours and rate, or salary) and select Missouri. The calculator works out federal and Missouri withholding and carries year-to-date amounts forward automatically. For Kansas City or St. Louis employees, add the city earnings tax as a separate deduction so it's clearly labeled. Exact figures depend on pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates them for you automatically. Preview free. Pay only to download.
Record-keeping tip
For anyone connected to Kansas City or St. Louis, record where they live and which days they work inside the city. That information decides whether the earnings tax applies. It is much easier to capture at the time than to piece together later. The Missouri Department of Revenue and our guides have more.