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.Percent of that work done inside St. LouisUse the share of workdays or earnings tied to work physically done in the city. Remote and travel days can change a nonresident return, and the city form controls the final allocation.

Estimated annual city earnings tax after the credit shown below

$650.00

About $54.17 per month.

City of St. Louis

Tax before credits: $650.00 at one percent of $65,000. This uses the work-city share entered above.

This is a city tax prompt, not your Missouri income-tax return. Use the city form for the filing answer.

Official city tax page St. Louis place page

When the city tax applies to you

Ask two questions: do you live in St. Louis or Kansas City, and do you work or earn city-taxable income there? If yes, plan for the city form beside your Missouri income-tax work.

Remote work warning

For nonresidents, the city forms can allocate wages by whole workdays spent outside the city when the proof rules are met. Part-year moves, employer withholding, business profits, and cross-city credits can change the answer. This checker is a planning prompt, not a filed return.

City tax source

Where the city rule lives

Use the city form or city tax page for filing and payroll-withholding questions.

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 Kansas City Code section 1.392 resident credit for qualifying earnings tax paid to another city City of St. Louis Form E-1CR resident credit calculation for qualifying income tax paid to another government

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.

Earnings tax questions people ask first

Which Missouri cities have an earnings tax?

The practical answer is Kansas City and the City of St. Louis. Most Missouri cities do not have a local earnings tax.

Can the tax apply if I do not live in the city?

It can, depending on where you work or earn city-taxable income. Use the city form or city tax page for the current resident, nonresident, employer, and business-income details.

What about remote work?

For a nonresident, whole workdays outside the city can reduce the income allocated to that city when the form's proof rules are met. Enter the in-city share here, then use the city return and employer records for the filing number.

Do I automatically pay 2% if I live in one earnings-tax city and work in the other?

Not automatically. Both cities can have a gross claim on the same wages, but resident-credit rules can prevent the same income from being taxed twice at the full 1% rates. The checker shows that credit as an assumption; both city forms control the filed result.

Is this the same as Missouri income tax?

No. Earnings tax is a city tax. Missouri income tax is a state tax, and county property taxes are a separate local system.

Sources and review

Where this information comes from

Start with the summary here, then use the linked office or agency for the current 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.
Kansas City Code section 1.392 for resident credit for qualifying earnings tax paid to another city.
City of St. Louis Form E-1CR for resident credit calculation for qualifying income tax paid to another government.

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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