Missouri Paystub Generator - 4.7% Top Rate, KC and STL Earnings Tax, Federal Tax Deductible, Free Preview
Last updated: | ePaystubs Editorial Team
Missouri payroll is sneakier than it looks. The top state income tax rate is 4.7%, but most workers hit it almost immediately because the top bracket kicks in at just $9,436 of taxable income. If you work in Kansas City or St. Louis, there's a 1% earnings tax on top of that. And here's the part that almost nobody talks about: Missouri is one of roughly six states in the country that lets you deduct the federal income tax you paid from your Missouri taxable income. That one feature drops your effective state rate by half a percentage point or more, but you won't find it mentioned on most paystub tools.
Our Missouri paystub generator uses the correct 2026 brackets from the Missouri DOR Withholding Formula, applies the KC or STL earnings tax if applicable, and calculates all federal deductions. Takes about two minutes. No signup. Free preview.
Works for employees, contractors, and small business owners across Kansas City, St. Louis, Springfield, Columbia, Independence, and all of Missouri.
| State Income Tax | 8 brackets, 0% to 4.7%. Top bracket starts at $9,436 MO taxable income. |
| Federal Tax Deduction | Yes! Missouri lets you deduct federal taxes paid from state taxable income. (~6 states do this.) |
| Standard Deduction | $16,100 single / $32,200 MFJ (per DOR 2026 formula) |
| KC/STL Earnings Tax | 1% on all income earned in KC or STL city limits. Residents AND commuters. |
| Minimum Wage | $15.00/hr (Proposition A). Frozen by HB 567. Tipped: $7.50/hr. |
| Reciprocal Agreement | Kansas (critical for KC metro) |
| Social Security | Exempt under $85K single / $100K joint AGI |
| Paid Sick Leave | Yes (new via Proposition A, 1 hr per 30 hrs worked) |
| Withholding Form | MO W-4 |
"I work downtown at Anheuser-Busch in St. Louis and my stub has five deduction lines because of the 1% city earnings tax. When I used another calculator it was missing the earnings tax completely. This one had it as a separate line, just like my actual paycheck shows."
"I manage a team in Kansas City with some people living in Kansas and some in Missouri. The reciprocal agreement changes which state tax gets withheld. This tool let me run both scenarios and get stubs that matched each employee's actual situation."
Missouri Lets You Deduct Federal Taxes From State Income. That Changes the Math.
This is the Missouri tax fact that surprises people the most. Per LegalClarity (June 2026), citing Mo. Rev. Stat.: "Missouri also lets you deduct the federal income tax you paid, your effective state rate is often lower than the bracket percentages suggest." Missouri is one of approximately six states in the country with this feature.
Here's what that means in dollars. Take a single filer earning $70,000:
| Step | With Federal Deduction (Missouri) | Without Federal Deduction (Most States) |
|---|---|---|
| Gross income | $70,000 | $70,000 |
| Standard deduction | - $16,100 | - $16,100 |
| Federal tax paid (deducted from MO income) | - ~$8,000 | N/A |
| State taxable income | ~$45,900 | ~$53,900 |
| State tax at ~4.7% | ~$2,157 | ~$2,533 |
| Effective rate on $70K | ~3.08% | ~3.62% |
The federal deduction saves this worker about $376 per year. The higher your income and the more federal tax you pay, the bigger the Missouri deduction becomes. A worker earning $120,000 who pays roughly $18,000 in federal tax gets a much larger reduction in Missouri taxable income.
This is why Missouri's effective income tax rate is consistently lower than the 4.7% headline number suggests. When you compare Missouri's real tax burden to states like Indiana (2.95% flat, no federal deduction), the gap is smaller than you'd expect from the rates alone.
Missouri's 4.7% Top Rate Kicks In at $9,436. Most Workers Pay It.
Missouri technically has eight progressive brackets. But the top bracket starts at just $9,436 of Missouri taxable income. Per USAPaycheck.org (March 2026), citing the official DOR 2026 Withholding Formula: "Because the top bracket begins at just $9,436 of Missouri taxable income, most full-time workers earning more than roughly $25,000 in gross wages reach the 4.7% rate on the bulk of their income."
| MO Taxable Income | Rate |
|---|---|
| $0 to $1,348 | 0% |
| $1,348 to $2,696 | 2.0% |
| $2,696 to $4,044 | 2.5% |
| $4,044 to $5,392 | 3.0% |
| $5,392 to $6,740 | 3.5% |
| $6,740 to $8,088 | 4.0% |
| $8,088 to $9,436 | 4.5% |
| Above $9,436 | 4.7% |
The standard deduction is $16,100 for single filers and $32,200 for married filing jointly. One well-known tax guide still shows $12,950/$25,900, which is $3,150 off. The correct amounts per the DOR formula match the federal standard deduction for 2026. Personal exemptions are $2,100 per taxpayer and $1,200 per dependent.
The top rate was 5.4% just a few years ago. SB 3 (2022) and subsequent legislation phased it down to 4.7% through revenue triggers. A 2025 proposal (HB 798) would have officially converted Missouri to a flat 4.7%, but per OnPay (April 2026), the bill didn't pass. So Missouri keeps the eight-bracket progressive structure, even though the practical effect is nearly identical to a flat 4.7% for most workers.
The 1% Earnings Tax: How Kansas City and St. Louis Add a 5th Line to Your Stub
Kansas City and St. Louis are the only two cities in Missouri that charge a local earnings tax. Both charge 1% on all earned income within their city limits. Per CountryTaxCalc (May 2026): "A commuter who lives in suburban St. Louis County but works in the city of St. Louis pays the 1% earnings tax on their city wages." This applies to residents and nonresidents alike.
The earnings tax shows up as a separate line on your stub. It's not combined with state tax. Workers in KC or STL have five mandatory deduction lines (federal, SS, Medicare, MO state, earnings tax). Workers everywhere else in Missouri have four.
Five Scenarios That Show How It Works
Scenario 1: You live AND work in Kansas City, MO. You pay Missouri state income tax plus the 1% KC earnings tax on all your wages. Five deduction lines.
Scenario 2: You live in Lee's Summit (suburb) and commute to a KC office. You still pay the 1% KC earnings tax on wages earned within KC city limits. The earnings tax follows the workplace, not your home address.
Scenario 3: You live in Kansas City, MO but work in Overland Park, KS. You pay Missouri state income tax (reciprocal handles the KS side). You also owe the 1% KC earnings tax because you're a KC resident. KC taxes residents on all income regardless of where they work.
Scenario 4: You live in Overland Park, KS and work in Kansas City, MO. You pay Kansas state income tax (reciprocal). You also pay the 1% KC earnings tax on wages earned within KC. The reciprocal agreement covers state tax, not the local earnings tax.
Scenario 5: You live in St. Louis County and work in downtown St. Louis City. You pay the 1% STL earnings tax on wages earned in the city. St. Louis City and St. Louis County are separate jurisdictions. Living in the county doesn't trigger the earnings tax, but working in the city does.
St. Louis Also Has a 0.5% Employer Payroll Expense Tax
Per SecurePayStubs and Paylocity: St. Louis charges employers a 0.5% payroll expense tax on top of the 1% employee earnings tax. This is paid by the employer, not deducted from the employee. It doesn't appear on the employee's stub but it increases the total cost of employing someone in St. Louis City to 1.5% in local taxes (1% employee + 0.5% employer).
What Gets Taken Out of a Missouri Paycheck: KC Worker vs. Springfield Worker
The earnings tax is the divider. A Kansas City or St. Louis worker has five mandatory deduction lines. A worker in Springfield, Columbia, or any city outside KC and STL has four. Same state, same salary, different take-home.
Kansas City Worker, $25/hr, Biweekly
Setup: DeShawn works at a tech company in downtown Kansas City, MO. He earns $25/hr, biweekly, 80 hours, files Single on Form MO W-4. Lives in KC.
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $25.00) | $2,000.00 |
| Federal Income Tax (per IRS Pub. 15) | - $210.00 |
| Social Security, 6.2% (per IRS Topic 751) | - $124.00 |
| Medicare, 1.45% | - $29.00 |
| Missouri State Tax (~4.2% effective after federal deduction) | - $84.00 |
| KC Earnings Tax (1%) | - $20.00 |
| Estimated Net Pay | About $1,533 |
Springfield Worker (No Earnings Tax), $25/hr, Biweekly
Setup: Same salary, same hours, same filing status. But Amanda works at Bass Pro Shops headquarters in Springfield. No earnings tax applies.
| Line Item | Amount |
|---|---|
| Gross Pay (80 hrs x $25.00) | $2,000.00 |
| Federal Income Tax | - $210.00 |
| Social Security, 6.2% | - $124.00 |
| Medicare, 1.45% | - $29.00 |
| Missouri State Tax (~4.2% effective) | - $84.00 |
| Earnings Tax | $0 |
| Estimated Net Pay | About $1,553 |
The Springfield worker takes home $20 more per biweekly check. That's $520/year. Same state, same salary, same brackets. The only difference is the 1% earnings tax that KC and STL charge. On a $100,000 salary, the earnings tax costs $1,000/year.
Estimates based on 2026 rates and standard withholding. The effective state rate reflects the federal tax deduction. Actual amounts depend on MO W-4 and voluntary deductions.
From $12.30 to $15.00 in Two Years: The Proposition A Story (And What HB 567 Did Next)
In November 2024, Missouri voters approved Proposition A, which did two things: raised the minimum wage to $15.00/hr over two years and created a paid sick leave mandate. The wage schedule was $13.75 for 2025 and $15.00 for 2026, with CPI adjustments starting in 2027.
But in early 2026, the Missouri Legislature passed HB 567, which per Anders CPA (March 2026): "removed the provision enabling automatic annual raises, and the minimum wage will no longer be annually adjusted by the Consumer Price Index. Future changes to Missouri's minimum wage will now require new legislative or voter action."
So the $15.00 rate took effect as voters intended. But the automatic CPI increases that were supposed to start in 2027 were stripped out. The wage is frozen at $15.00 until the legislature or voters act again. This creates a familiar tension: voters approved automatic increases, and the legislature removed the automatic part. Similar dynamics played out in Michigan (where the Supreme Court ultimately restored the original ballot provisions) and Ohio.
One online tool still shows $12.30 for Missouri (the 2024 rate, which is two years outdated). The correct 2026 rate is $15.00/hr. Tipped employees earn $7.50/hr (50% of the minimum).
Living in Kansas, Working in Missouri (or Vice Versa): How the KC Metro Tax Works
The Kansas City metro has about 2.2 million people spread across both Missouri and Kansas. The state line runs right through the middle. Missouri and Kansas have a reciprocal tax agreement, which means workers don't pay income tax to both states.
If you're a Missouri resident working for a company in Overland Park, Kansas, your employer withholds Missouri state tax, not Kansas tax. If you're a Kansas resident working at a company in downtown Kansas City, Missouri, your employer withholds Kansas tax, not Missouri tax. The reciprocal agreement handles this.
But here's what the reciprocal agreement does NOT cover: the Kansas City, MO earnings tax. The 1% earnings tax is a city tax, not a state tax. The reciprocal agreement only prevents double STATE taxation. A Kansas resident who works within Kansas City, Missouri city limits still owes the 1% KC earnings tax on wages earned there. The reciprocal agreement exempts them from Missouri STATE tax, but the city earnings tax is separate.
And workers on the Kansas side of the metro (Overland Park, Olathe, Lenexa, Kansas City KS) don't owe the KC earnings tax at all, because they aren't working within KC, MO city limits. Kansas City, Kansas is a completely separate city from Kansas City, Missouri.
Missouri Payroll Requirements 2026: What Every Employer Needs to Know
| Requirement | What Missouri Requires | Official Source |
|---|---|---|
| Pay stub mandate | Yes. Wage statements with gross, deductions, net. | MO DOR |
| State income tax | 8 brackets, 0% to 4.7% (top bracket at $9,436) | MO DOR Formula |
| Standard deduction | $16,100 single / $32,200 MFJ | MO DOR Formula |
| Federal tax deduction | Yes. Federal taxes paid are deductible from MO taxable income. | LegalClarity / Mo. Rev. Stat. |
| KC/STL earnings tax | 1% on earned income in KC or STL city limits (residents and commuters) | Paylocity |
| STL employer payroll tax | 0.5% employer-paid (STL City only) | SecurePayStubs |
| Withholding form | MO W-4 | MO DOR |
| Reciprocal agreement | Kansas | MO DOR |
| Minimum wage | $15.00/hr (Prop A, frozen by HB 567). Tipped: $7.50. | Anders CPA |
| Overtime | 1.5x after 40 hrs/week (FLSA) | U.S. DOL |
| Paid sick leave | 1 hr per 30 hrs worked (Proposition A, 2026) | Anders CPA |
| Social Security exemption | Exempt under $85K single / $100K joint AGI | CountryTaxCalc |
| Military retirement | Fully exempt | AARP |
| New hire reporting | Within 20 days | MO DOR |
Who Uses the Missouri Paystub Generator?
St. Louis Metro Workers
Anheuser-Busch InBev has its North American headquarters in downtown St. Louis (1% STL earnings tax). BJC HealthCare and Washington University Medical Center employ tens of thousands in the city (1% tax). But Edward Jones is headquartered in suburban Des Peres (St. Louis County, no earnings tax). Boeing's defense operations are in north St. Louis County (no earnings tax). Emerson Electric is in Ferguson (county, no earnings tax). Same metro, but whether you work inside or outside STL city limits determines whether you have that 5th deduction line.
Kansas City Metro Workers
Cerner (now Oracle Health) is based in North Kansas City and Kansas City, MO (1% KC earnings tax). Burns and McDonnell is in KC, MO (1% tax). But Sprint/T-Mobile is headquartered in Overland Park, KS (no KC earnings tax). Garmin is in Olathe, KS (no tax). The state line literally splits the metro. Our generator asks for your work city and applies the earnings tax only if you work within KC, MO limits.
Columbia and University Workers
The University of Missouri (Mizzou) and MU Health Care are the dominant employers in Columbia (Boone County). No earnings tax. Workers pay the Missouri state rate only. Graduate students and adjuncts who need stubs for rental applications in Columbia's competitive student-housing market are a common use case.
Springfield and the Ozarks
Bass Pro Shops is headquartered in Springfield. O'Reilly Auto Parts. CoxHealth. Mercy Springfield. No earnings tax anywhere in the Springfield metro. Workers here have the simplest Missouri stubs: four deduction lines and done.
Military Workers
Fort Leonard Wood (Pulaski County) is one of the largest Army installations in the country, training military police, engineers, and chemical soldiers. Whiteman Air Force Base (Johnson County) operates B-2 stealth bombers. Military retirement pensions are fully exempt from Missouri income tax per AARP. Civilian contractors at these installations need stubs with the correct 4.7% state rate.
Small Business Owners and Contractors
A restaurant in the Delmar Loop (STL City, 1% tax). A body shop in Independence (no earnings tax). A construction crew in Joplin. A dental practice in Jefferson City. Missouri small businesses outside KC and STL deal with just the state rate. Those inside the cities handle the earnings tax on top. Self-employed workers carry the full 15.3% FICA per IRS rules.
How to Create a Missouri Pay Stub: 3 Steps
Missouri has the KC/STL earnings tax layer that most states don't. Select your work city and the tool handles the rest.
-
Enter company and employee info
Business name, address, employee name, address, pay period dates. Select whether the employee works in Kansas City, St. Louis City, or elsewhere. Missouri uses Form MO W-4 for state withholding. -
Enter earnings and deductions
Hourly rate or salary (at least $15.00/hr), hours worked, overtime. Tips if applicable ($7.50 tipped minimum). The tool applies the 8 MO brackets, the federal tax deduction if applicable, and the 1% earnings tax for KC or STL workers. -
Free preview, then download
Review every line. Gross pay, four or five mandatory deductions (federal, SS, Medicare, MO state, earnings tax if applicable), voluntary deductions, net pay, YTD totals. Download when satisfied.
When You Need a Missouri Pay Stub as Proof of Income
Renting in KC, STL, Columbia, or Anywhere in Missouri
Kansas City's Crossroads and River Market districts have seen rent increases. St. Louis' Central West End and Soulard are competitive. Columbia's market is driven by Mizzou. Landlords want two to three recent stubs showing gross monthly income of at least 2.5 times the rent.
Mortgage Applications
Missouri home prices vary dramatically from St. Louis City ($160K median) to suburban St. Louis County ($300K+) to rural areas ($120K). Lenders want your two most recent stubs plus W-2s. Stubs with the correct earnings tax line (if applicable) and accurate $15.00 minimum wage align with actual withholding.
Missouri DSS Programs (SNAP, MO HealthNet)
The Missouri Department of Social Services requires current income documentation for SNAP, MO HealthNet (Missouri Medicaid), TANF, and other assistance programs through the myDSS portal. Pay stubs are the standard accepted document.
Missouri vs. Neighboring States: The Full 2026 Tax Comparison
| State | Income Tax | Local Tax | Federal Tax Deductible? | Min Wage |
|---|---|---|---|---|
| Missouri | 8 brackets, top 4.7% | KC/STL 1% | Yes (~6 states) | $15.00 |
| Kansas | 2 brackets, top 5.58% | None | No | $7.25 |
| Illinois | 4.95% flat | None | No | $15.00 |
| Iowa | 3.8% flat | None | No | $7.25 |
| Arkansas | 2 brackets, top 3.7% | None | No | $11.00 |
| Kentucky | 3.5% flat | Local occupational taxes | No | $7.25 |
| Tennessee | None (0%) | None | N/A | $7.25 |
Missouri's headline 4.7% rate is higher than Kansas' 5.58% top rate might suggest as a disadvantage, but Missouri's federal tax deduction lowers the effective rate to approximately 3-3.6% for most workers. Kansas doesn't allow that deduction. At $70,000 income, a Missouri worker's effective state rate (~3.08% after the federal deduction) is actually competitive with Iowa's 3.8% flat and close to Kentucky's 3.5% flat.
The KC/STL earnings tax is the differentiator. A KC worker effectively pays ~4.08-4.7% combined (state effective + 1% earnings) while a Springfield worker pays ~3.08% effective. Illinois at 4.95% flat with no federal deduction results in a higher effective burden than Missouri for most workers, even with the KC earnings tax.
Common Questions About Missouri Pay Stubs
What is Missouri's income tax rate for 2026?
8 progressive brackets from 0% to 4.7%. The top rate starts at $9,436 of MO taxable income, so most full-time workers hit it. Standard deduction is $16,100 single / $32,200 MFJ per the MO DOR 2026 Formula. One tax guide shows $12,950 and a 4.8% rate, both wrong.
What is the Kansas City earnings tax?
1% on all earned income within KC, MO city limits. Paid by residents and nonresidents who work there. Shows as a separate deduction line. Does not apply to Kansas City, Kansas or suburban cities outside KC, MO limits.
What is the St. Louis earnings tax?
1% on earned income within St. Louis City limits. Both residents and commuters from St. Louis County pay it. St. Louis City also charges employers a 0.5% payroll expense tax (employer-paid, not on your stub). St. Louis City and St. Louis County are separate jurisdictions.
Can you deduct federal taxes on Missouri state return?
Yes. Missouri is one of about six states with this feature. You deduct the federal income tax you paid from your Missouri taxable income before the state brackets apply. This lowers your effective rate significantly. Per LegalClarity: "your effective state rate is often lower than the bracket percentages suggest."
What is Missouri minimum wage for 2026?
$15.00/hr, approved by voters through Proposition A (2024). HB 567 removed CPI indexing, freezing the rate at $15.00 until further action. Tipped employees earn $7.50/hr (50% of minimum). One tool still shows $12.30 (the 2024 rate).
Does Missouri have reciprocal tax agreements?
Yes, with Kansas. Critical for the KC metro. MO residents working in KS pay MO tax. KS residents working in MO pay KS tax. The reciprocal agreement covers STATE tax only. The 1% KC earnings tax is a city tax and is NOT covered by the reciprocal agreement.
Does Missouri require pay stubs?
Yes. Wage statements required. Missouri also has a new paid sick leave mandate from Proposition A (1 hr per 30 hrs worked). Withholding form is MO W-4. Social Security is exempt under $85K single / $100K joint AGI. Military retirement fully exempt. New hire reporting within 20 days.
Official Sources Referenced on This Page
Missouri Department of Revenue, 2026 Withholding Tax Formula confirmed the 8-bracket structure (0%-4.7%), the $16,100/$32,200 standard deduction, the $9,436 top bracket threshold, and the 4.7% flat withholding option for supplemental wages.
USAPaycheck.org (March 2026) provided the complete bracket table citing the DOR formula directly, confirmed the $16,100 standard deduction, and explained the KC/STL earnings tax.
LegalClarity (June 2026) confirmed the federal tax deduction feature under Mo. Rev. Stat. and noted it lowers effective rates below bracket percentages.
Anders CPA (March 2026) confirmed the $15.00 minimum wage, HB 567's removal of CPI indexing, and the Proposition A paid sick leave mandate.
OnPay (April 2026) confirmed the 4.7% top rate and noted that HB 798 (the flat tax proposal) did not pass.
Paylocity (January 2026) confirmed the KC and STL earnings taxes and the STL employer payroll expense tax.
CountryTaxCalc (May 2026) provided the Social Security exemption thresholds ($85K/$100K) and the KC/STL earnings tax explanation. Note: their standard deduction ($12,950) and title rate (4.8%) are incorrect.
AARP (April 2026) confirmed the $15,750 standard deduction for tax year 2025 (filed 2026), military retirement exemption, and additional deductions for seniors.
RemoteLaws (February 2026) confirmed the 8-bracket structure, Form MO W-4, and the KC/STL earnings tax.
Missouri DSS covers income verification for SNAP, MO HealthNet, and assistance programs.
IRS Topic 751 covers FICA rates (6.2% SS, 1.45% Medicare). SSA confirms the 2026 wage base at $184,500. IRS Publication 15 provides federal withholding tables.
Ready to Create Your Missouri Pay Stub?
Missouri payroll has layers that most calculators miss. The federal tax deduction that lowers your effective rate below the headline 4.7%. The 1% KC or STL earnings tax that adds a 5th line to stubs for hundreds of thousands of workers. The $15.00 minimum wage that one tool still shows as $12.30. Our generator handles all of it: eight state brackets with the DOR formula, the federal deduction, the KC/STL earnings tax, and all federal calculations.
Free preview. No signup. Brackets from MO DOR. Federal deduction per Mo. Rev. Stat.. Federal calculations per IRS. Updated June 2026.