December, 18th 2025
Each state has unique income tax withholding rules. Below are Missouri's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | MO |
|---|---|
| State Tax Withholding State Code | 29 |
| Acceptable Exemption Form | MO W-4 |
| Basis For Withholding | State Standard Deduction and Graduated Tax Rates |
| Acceptable Exemption Data | S, M, N, H |
| TSP Deferred | Yes |
| Special Coding | Determine the Filing Status from MO W-4: Single (S), Married-Spouse Works (M), Married-Spouse Does Not Work (N), Head of Household (H). Note: The federal tax deduction is eliminated for 2026. |
| Additional Information | Effective 2026, Missouri no longer allows the subtraction of Federal Income Tax withheld from state taxable income. |
| Official State Tax Website | Visit Official Website |
Missouri's MO W-4 (revised) no longer uses traditional numerical allowances for withholding calculation. Instead, it relies on Filing Status to assign the correct Standard Deduction. The form still allows for 'Additional Withholding' or 'Reduced Withholding' amounts, but the core calculation is driven by the status: Single/Married-Spouse Works ($16,100), Married-Spouse Does Not Work ($32,200), or Head of Household ($24,150).
| Component | Allowances | Notes |
|---|---|---|
| Filing Status | Standard Deduction | Determines the base deduction amount. |
Taxable Income = Wages - Standard Deduction
The 'Federal Tax Deduction' step from previous years is removed. Ensure systems stop subtracting federal withholding for 2026 calculations.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Start with the employee's gross biweekly wages.
Subtract any nontaxable biweekly Thrift Savings Plan (TSP) contributions and nontaxable Federal Health Benefits Plan payments (including dental, vision, and flexible spending accounts) from the gross wages.
Add any taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount from Step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
Identify the employee's filing status from the MO W-4: Single/Married-Spouse Works (S/M), Married-Spouse Does Not Work (N), or Head of Household (H).
Subtract the corresponding Standard Deduction from the gross annual wages to determine Missouri Taxable Income.
Taxable Income = Annual Wages - Standard Deduction
Apply the Missouri Taxable Income to the tax table below to determine the annual Missouri income tax withholding.
Divide the annual Missouri income tax withholding by 26 to obtain the biweekly Missouri income tax withholding.
Want to calculate in an easier way? Learn how to calculate Missouri taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $16,100 |
Standard deduction for Single, Married Filing Separately, or Married-Spouse Works.
| Annualized Wages | Deduction |
|---|---|
| All | $16,100 |
Standard deduction for Married (Spouse Works) - Same as Single.
| Annualized Wages | Deduction |
|---|---|
| All | $32,200 |
Standard deduction for Married (Spouse Does Not Work) - Matches Form MO W-4 checkbox.
| Annualized Wages | Deduction |
|---|---|
| All | $24,150 |
Standard deduction for Head of Household.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $1,348 | $0 | + | 0.00% | $0 |
| $1,348 | $2,696 | $0 | + | 2.00% | $1,348 |
| $2,696 | $4,044 | $27 | + | 2.50% | $2,696 |
| $4,044 | $5,392 | $61 | + | 3.00% | $4,044 |
| $5,392 | $6,740 | $101 | + | 3.50% | $5,392 |
| $6,740 | $8,088 | $148 | + | 4.00% | $6,740 |
| $8,088 | $9,436 | $202 | + | 4.50% | $8,088 |
| $9,436 | and over | $263 | + | 4.70% | $9,436 |
ezPaycheck simplifies payroll calculations, including Missouri's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Missouri state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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