What hourly rate does a Missouri freelancer need in 2026?
Local income taxes, where they apply in Missouri, are not included.
Hourly rate needed in Missouri by take-home pay
30 billable hours a week, 4 weeks off, $500 a month of business expenses, no health insurance or retirement savings, tax year 2026.
| Take-home pay | Single | Married filing jointly | Tax share (single) |
|---|---|---|---|
| $50,000 | $49/hr | $47/hr | 20.3% |
| $75,000 | $74/hr | $70/hr | 23.4% |
| $100,000 | $100/hr | $94/hr | 26.2% |
| $150,000 | $152/hr | $143/hr | 28.6% |
| $200,000 | $217/hr | $189/hr | 33.8% |
Missouri income tax for freelancers in 2026
At a glance for 2026: 8 brackets from 0% to 4.7% (single filer), a $16,100 standard deduction, and quarterly estimated payments are required once you expect to owe tax.
Missouri uses graduated rates up to 4.7%. The calculation starts from your federal adjusted gross income.
| Taxable income | Rate |
|---|---|
| $0 – $1,348 | 0% |
| $1,348 – $2,696 | 2% |
| $2,696 – $4,044 | 2.5% |
| $4,044 – $5,392 | 3% |
| $5,392 – $6,740 | 3.5% |
| $6,740 – $8,088 | 4% |
| $8,088 – $9,436 | 4.5% |
| Over $9,436 | 4.7% |
| Deduction or credit | Single | Married jointly | Head of household |
|---|---|---|---|
| Standard deduction | $16,100 | $32,200 | $24,150 |
| Personal exemption (deduction) | $0 | $0 | $1,400 |
How Missouri treats self-employment deductions
- Half of self-employment tax: deductible. Missouri starts from federal AGI, so the deductible half of SE tax is already excluded.
- Self-employed health insurance: deductible. Inherited through federal AGI (Missouri also offers a separate qualified health insurance premium subtraction for amounts not already deducted).
- SEP-IRA / solo 401(k) contributions: deductible. SEP-IRA and solo 401(k) deductions are inherited through federal AGI.
How the calculator handles Missouri
- 2026 brackets are the inflation-indexed brackets in the DOR 2026 Missouri Withholding Tax Formula ($1,348-wide steps, 4.7% over $9,436); the same brackets apply to every filing status. Top rate stays 4.7% (no RSMo 143.011 trigger reduction applied for 2026). Amendment 5 (income-tax phase-out) was rejected by voters on Aug 4, 2026.
- Missouri's standard deduction equals the federal standard deduction ($16,100 single, $32,200 joint, $24,150 HoH for 2026 per DOR withholding formula). HoH and qualifying surviving spouse get an additional $1,400 exemption (shown as HoH personalExemption).
- Modeled: the deduction for federal income tax (35%, 25%, 15% or 5% of federal tax for Missouri AGI up to $25,000, $50,000, $100,000 or $125,000; none above $125,000; capped at $5,000, or $10,000 married filing jointly) and the 20% business income deduction for Schedule C income (Form MO-A line 17). Not modeled: capital gains and Social Security/pension subtractions, credits.
- dor.mo.gov blocked automated access during verification; Missouri DOR documents were read from Internet Archive copies of the official dor.mo.gov URLs (2026 withholding formula captured Oct 13, 2026; 2025 MO-1040 instructions captured Feb 15, 2026).
- Simplification: the calculator applies the 20% business income deduction to net profit after the deductible half of SE tax, while the MO-1040 worksheet (line 17) and RSMo 143.022 use Schedule C net profit (line 31) before that adjustment. This understates the deduction by 20% of the half-SE-tax deduction and overstates Missouri tax by roughly $40-$100 at typical freelance incomes.
Local income taxes in Missouri
Kansas City and St. Louis City levy a 1% earnings tax on residents (and on nonresidents working in the city). Most Missouri residents do not live in either city, so it is not modeled.
Missouri estimated tax payments
- Who must pay: Missouri estimated tax expected to be at least $100
- 2026 due dates: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027
- Safe harbor: Required annual payment is the smaller of 90% of the current year's tax (66-2/3% for farmers) or 100% of the prior year's tax; no underpayment penalty if tax after withholding is less than $500 (Form MO-2210).
- Form: Form MO-1040ES; underpayment on Form MO-2210
Federal estimated payments follow their own schedule. Work them out with the quarterly estimated tax calculator.
Business costs for a Missouri freelancer
| LLC formation fee | $45 online / $100 paper Articles of Organization (RSMo 347.179); the Secretary of State may add a small technology fee |
|---|---|
| Annual report | None - Missouri LLCs do not file an annual report |
| Franchise or minimum tax | None |
| Gross receipts tax | None |
You don’t need an LLC to freelance as a sole proprietor. Compare the tax treatment in LLC vs sole proprietor for freelancers.
Frequently asked questions
Does Missouri have a state income tax on freelance income?
Yes. Missouri has a progressive income tax with a top rate of 4.7% for tax year 2026. Freelance profit is taxed as ordinary income, on top of federal income tax and self-employment tax.
Do freelancers in Missouri pay state estimated taxes?
Yes, generally when Missouri estimated tax expected to be at least $100. Payments use Form MO-1040ES; underpayment on Form MO-2210 and are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Sources for Missouri figures
Verified October 22, 2026 against official Missouri and IRS publications.
- Missouri DOR - 2026 Missouri Withholding Tax Formula (Internet Archive copy of official URL)
- Missouri DOR - 2025 Form MO-1040 Instructions (Internet Archive copy of official URL)
- Missouri DOR - 2025 Individual Income Tax Year Changes (Internet Archive copy of official URL)
- RSMo 143.011 - Resident individuals tax rates, rate reductions (Internet Archive copy, Aug 2026)
- RSMo 347.179 - LLC fees (Internet Archive copy)
- Missouri Secretary of State - Starting a Business (Internet Archive copy)
- RSMo 143.022 - Deduction for business income (Internet Archive copy of official URL, Jan 2026)
Estimates for educational and planning purposes only. HourFloor does not provide tax, legal or financial advice. Verify your numbers with a qualified tax professional.