Quick answer
A single freelancer in Missouri with $75,000 of profit pays about $2,304 of Missouri income tax in 2026 on top of about $15,495 of federal tax (self-employment tax of 15.3% on 92.35% of profit plus income tax), keeping about $57,201. At $50,000 the state bill is about $1,215; at $100,000, about $3,392. Kansas City and St. Louis add a 1% earnings tax, not included.
Missouri’s income tax tops out at 4.7%, and it has an unusual perk: you can deduct part of your federal income tax. The catch for freelancers in Kansas City and St. Louis is a separate 1% city earnings tax. Here is what a Missouri freelancer owes for 2026.
How Missouri compares: in our 50-state take-home pay ranking, a single freelancer with $75,000 of profit keeps $57,201 in Missouri after federal and state income tax (before any local tax), 27th of 51 (state income tax: $2,304).
Set aside from every payment
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That is $0 of every $1,000 you receive
- Federal income tax share
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- Self-employment tax share
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- State tax share
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- Total to save this year
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Estimate for information only — not tax, legal or financial advice. Federal figures for tax year 2026; state and local taxes are not included unless you enter them. Check your situation with a CPA or enrolled agent.
What you pay on freelance profit
| Tax | Rate |
|---|---|
| Federal self-employment tax | 15.3% on 92.35% of profit (12.4% part capped at $184,500 for 2026) |
| Federal income tax | 10%–37% |
| Missouri income tax | 0% up to $1,348 of taxable income, then 2% rising to 4.7% on income over $9,436 |
| City earnings tax | 1% in Kansas City and St. Louis only |
How Missouri figures your tax
Missouri starts from your federal adjusted gross income, so Schedule C business expenses and the deduction for half of your self-employment tax reduce Missouri income too. From there:
- Standard deduction: Missouri uses the federal amount, $16,100 for a single filer in 2026. The federal QBI deduction does not carry over.
- Federal income tax deduction: you can subtract a share of your federal income tax. The share depends on your Missouri AGI: 35% at $25,000 or less, 25% up to $50,000, 15% up to $75,000, 10% up to $100,000, 5% up to $125,000, and nothing above that. The deduction is capped at $5,000 for a single filer. It is based on federal income tax, not self-employment tax.
- Brackets: almost all of a full-time freelancer’s taxable income lands in the 4.7% top bracket, which starts at $9,436.
Kansas City and St. Louis earnings tax
Kansas City and the City of St. Louis each levy a 1% earnings tax. It applies to residents and to nonresidents on work done in the city. Self-employed people owe it on their business net profit:
- Kansas City: resident freelancers file a profits return (RD-108) by April 15, even in a loss year. KCMO taxes must now be filed electronically.
- St. Louis: self-employed people and sole proprietors file Form E-234.
On $85,000 of profit, 1% is roughly another $850 a year.
Estimated payments
File Form MO-1040ES if you expect your Missouri tax to be $100 or more after withholding and credits. Due dates match the IRS: April 15, June 15 and September 15, 2026, and January 15, 2027. Size your federal payments with the quarterly estimated tax calculator, then add one quarter of your expected Missouri tax to each date.
If you have an LLC
- A single-member LLC taxed as a sole proprietor reports its profit on your personal Missouri return.
- According to the Missouri Secretary of State, LLCs do not have to file annual reports. You still have to keep a registered agent on file.
- Weighing an S corp election? The payroll-tax savings are federal, and Missouri still taxes the profit that passes through to you.
How much to set aside
Enter 4.7 in the state field of the tax set-aside calculator, or 5.7 if you live or work in Kansas City or St. Louis. The standard deduction and the federal tax deduction bring your real Missouri cost below 4.7%, so this leaves a small cushion.
Sales tax
Missouri sales tax applies to goods and to services that state law specifically lists as taxable, such as telecommunications. Most freelance and professional services aren’t on that list. If you sell physical products, register with the Missouri Department of Revenue.
Frequently asked questions
Do Kansas City and St. Louis tax freelance income?
Yes. Kansas City and the City of St. Louis each levy a 1% earnings tax on residents and on nonresidents for work done in the city. Self-employed people owe it on business net profit, roughly $850 a year on $85,000 of profit.
Can Missouri freelancers deduct federal income tax?
Yes, partly. The share depends on Missouri AGI: 35% at $25,000 or less, falling to 5% up to $125,000 and nothing above that. It's capped at $5,000 for a single filer and is based on federal income tax, not self-employment tax.
When are Missouri estimated tax payments due?
April 15, June 15 and September 15, 2026, and January 15, 2027. File Form MO-1040ES if you expect your Missouri tax to be $100 or more after withholding and credits.
Do Missouri LLCs have to file annual reports?
No. According to the Missouri Secretary of State, LLCs don't have to file annual reports, but you still have to keep a registered agent on file.