{"place":"St. Louis, MO","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/st-louis-mo","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 HB 567 (2025) repealed the inflation increases that were set to start in 2027 and also repealed Prop A paid sick leave.","source":"https://labor.mo.gov/DLS/MinimumWage"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Unemployment right-to-control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":{"slug":"st-louis-mo","name":"St. Louis","stateCode":"MO","county":"Independent city (not part of any county)","population":278144,"populationYear":2024,"localIncomeTax":{"applies":true,"name":"City of St. Louis Earnings Tax","residentRate":0.01,"nonresidentRate":0.01,"selfEmployed":"City residents pay 1% on all earnings, and non-residents pay 1% on earnings from work done in the city. Self-employed people, independent contractors and sole proprietors report and pay the 1% on business net profits with Form E-234, and non-resident businesses split their earnings by a three-factor formula (receipts, property and payroll).","effective":"The earnings tax has been law since 1954; voters approved continuing the 1% tax for another five years on April 7, 2026 (Proposition E)","source":"https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/individual-earnings-tax-info.cfm"},"localBusinessTaxes":[{"name":"St. Louis Business Earnings Tax (Form E-234)","summary":"1% of the net earnings of every business located in, or doing work in, the city, including self-employed people, contract workers and sole proprietors. Non-resident businesses use a three-factor formula (receipts, property and payroll). The return is due April 15 for calendar-year filers (businesses can request an extension to Oct. 15 on Form E-8), and a business must open an earnings tax account (Form E-9) before it starts operating.","source":"https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/business-earnings-tax-info.cfm"},{"name":"St. Louis Payroll Expense Tax","summary":"Employers pay 0.5% of wages earned by employees working in the city, filed quarterly on Form P-10. There is no small-employer threshold, but a self-employed person with no employees does not owe it.","source":"https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/payroll-tax-info.cfm"},{"name":"St. Louis Graduated Business License","summary":"Required for businesses not exempt by law. The fee depends on the number of St. Louis employees and is $200 a year for 0-2 employees.","source":"https://www.stlouis-mo.gov/government/departments/license/business-license-info/Graduated-Business-License-Information-and-Fees-Schedule.cfm"},{"name":"St. Louis Short-Term Rental Business License (Ord. 72095)","summary":"Since Feb. 26, 2026, short-term rental operators must hold a Short-Term Rental Business License and pay a 3% license fee each quarter.","source":"https://www.stlouis-mo.gov/license-collector/index.cfm"}],"businessLicense":{"required":true,"summary":"Yes. The License Collector says any person doing business within city limits must have a business license; the city site makes no exception for home-based businesses, and a business located in the city also needs an Occupancy Permit.","source":"https://www.stlouis-mo.gov/government/departments/license/business-license-info/apply-business-license.cfm"},"gigLaws":[],"notes":"Rates are decimal fractions (0.01 = 1%). Official April 7, 2026 results: https://www.stlouis-mo.gov/government/departments/board-election-commissioners/elections/election.cfm?customel_datapageid_524494=1216425 (Proposition E passed with about 85% yes). Late individual payments draw a 5% monthly penalty (up to 25%) plus 1% monthly interest, and individuals cannot get filing extensions. Form E-234 (for self-employed and contract workers): https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/documents/e-234-form.cfm. Form E-9 requirement: https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/documents/e-9-form.cfm. We found no local gig-worker pay laws."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/st-louis-mo/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/st-louis-mo/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/st-louis-mo/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/st-louis-mo/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/st-louis-mo/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/st-louis-mo/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/st-louis-mo/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}