Local earnings tax

Most Missouri cities do not have this tax. Two big ones do.

Short answer

Most Missouri cities do not have a local earnings tax, but St. Louis and Kansas City do. Check the St. Louis earnings-tax page or the Kansas City E-Tax page if you live, work, or run city-taxable business activity there.

Checker

St. Louis and Kansas City earnings tax

Where do you live?Where do you work?Annual wages or city-taxable earningsUse only the wages or net profits that could be in the city tax base.

Estimated annual city earnings tax exposure

$650.00

About $54.17 per month.

City of St. Louis

Planning estimate: $650.00 at one percent. Residents generally check resident earnings. Nonresidents generally check compensation for work done in the city.

The plain-English test

Ask two questions: do you live in St. Louis or Kansas City, and do you work or earn city-taxable income there? If yes, look at the city form before assuming your Missouri state income tax is the whole story.

Remote work warning

Remote work, part-year moves, employers with city withholding, and business profits can change the answer. This checker is a planning prompt, not a filed return.

Confirm the city rule

Where to confirm it

Use the city form or city tax page before filing or asking payroll to change withholding.

RSMo 92.111 definition of earnings tax and resident/nonresident earnings RSMo 92.115 five-year local voter continuation requirement City of St. Louis Earnings Tax Department one percent earnings tax and local filing information Kansas City Earnings Tax one percent earnings tax and local filing guidance

Helpful next steps

What to check next

City tax is only one layer. The county and place still matter.

Kansas City place page KCMO has a city-tax layer, but county paperwork still matters. St. Louis City place page St. Louis City is independent from St. Louis County and has its own tax offices. Property Tax Credit guide Do not mix up local earnings tax with state income-tax credits.

Sources and review

Where this information comes from

This page gives the short version, then points you back to the office or agency that controls the rule.

Data used: Missouri earnings-tax statute and city guidance
Last reviewed: June 18, 2026

RSMo 92.111 for definition of earnings tax and resident/nonresident earnings.
RSMo 92.115 for five-year local voter continuation requirement.
City of St. Louis Earnings Tax Department for one percent earnings tax and local filing information.
Kansas City Earnings Tax for one percent earnings tax and local filing guidance.

Use this carefully: Remote work, part-year residency, business income, and cross-city situations can change the filing answer. Confirm on the city form before filing.

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