{"place":"Missouri","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/missouri","state":{"code":"MO","name":"Missouri","slug":"missouri","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":2,"topRate2026":4.7,"topRateStartsSingle":9436,"notes":"2026 brackets: the first $1,348 of taxable income is taxed at 0%, then rates run from 2.0% up to 4.7% on taxable income over $9,436. The same brackets apply to every filing status. A legislative constitutional amendment to phase out the income tax (HJR 173/174, Amendment 5) appeared on the August 4, 2026 primary ballot (sos.mo.gov) and was defeated by voters, so 2026 rates are unchanged.","source":"https://dor.mo.gov/forms/MO-1040ES_2026.pdf"},"estimatedTax":{"form":"MO-1040ES","rule":"You must file a declaration and pay estimated tax if your Missouri estimated tax (after withholding and credits) is expected to be $100 or more (Section 143.521.1, RSMo).","schedule":"Same dates as federal (April 15, June 15, September 15, January 15). Farmers may pay by January 15, or file and pay in full by March 1.","source":"https://dor.mo.gov/forms/MO-1040ES_2026.pdf"},"minimumWage2026":{"standard":15,"tippedCash":7.5,"tipCreditAllowed":true,"notes":"Tipped workers must get at least 50% of the minimum wage ($7.50) in cash, and tips must bring them to $15.00. Retail and service businesses with under $500,000 in annual gross income do not have to pay the state rate. HB 567 (2025) repealed the inflation increases that were set to start in 2027 and also repealed Prop A paid sick leave.","source":"https://labor.mo.gov/DLS/MinimumWage"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Unemployment right-to-control test (RSMo 288.034.5)","summary":"Missouri unemployment law uses the common-law right-to-control test. If the business controls the manner and means of the work, the worker is an employee; if it controls only the results, the worker is an independent contractor. Some licensed real estate agents and direct sellers paid on output under a written contract are excluded.","source":"https://revisor.mo.gov/main/OneSection.aspx?section=288.034"},{"name":"Rideshare (TNC) driver contractor status (RSMo 387.414)","summary":"Rideshare drivers are independent contractors, not employees, if the company does not set required logged-in hours, does not bar them from other rideshare apps, does not restrict other work, and both sides agree in writing that the driver is a contractor. In effect since August 28, 2017.","source":"https://revisor.mo.gov/main/OneSection.aspx?section=387.414"}],"notes":"Missouri has no state franchise or gross receipts tax that hits sole proprietors. There are local earnings taxes: Kansas City levies a 1% earnings tax on residents, on nonresidents who work in the city, and on the net profits of businesses, including self-employed residents (kcmo.gov). The City of St. Louis levies a 1% earnings tax on residents and on nonresidents who work in the city (stlouis-mo.gov)."},"stateRetirementProgram":{"state":"Missouri","code":"MO","programName":"Show-Me MyRetirement Savings Plan","status":"active","employerMandate":null,"mandateMin":null,"keyDates":"Enacted 2023; scheduled to launch September 1, 2025.","covers1099":false,"selfEnroll":"unverified","sourceUrl":"https://cri.georgetown.edu/states","note":"Voluntary open multiple-employer 401(k)-style plan for employers with 50 or fewer employees that have had no plan in the past two years — there is no employer mandate and no non-compliance penalty. Whether the program is fully operational today is unverified.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/missouri/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/missouri/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/missouri/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/missouri/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/missouri/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/missouri/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/missouri/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}