The St. Louis earnings tax is a flat 1% local income tax that applies to city residents and to non-residents who work inside the city limits. This calculator shows it as a separate layer on top of graduated Missouri state income tax so you can see your combined state-and-local burden.
How it works
Missouri state tax is applied across graduated marginal brackets, while the St. Louis earnings tax is a flat percentage of the same taxable income:
state_tax = sum over brackets of (slice in bracket * bracket_rate)
earnings_tax = taxable_income * 0.01
combined = state_tax + earnings_tax
effective = combined / taxable_income
Each bracket only taxes the portion of income that falls within it, which is why the effective rate is lower than the top marginal rate.
Example
On $60,000 of Missouri taxable income, state tax accrues through the brackets up
to the top 4.7% marginal rate, and the St. Louis earnings tax adds a flat
$60,000 * 0.01 = $600. The combined figure is the sum of the two, and the
effective rate is that total divided by income.
Notes
Missouri’s brackets are inflation-adjusted and the state allows a deduction tied to federal tax, so a precise return can differ from this estimate. Federal tax is separate. Use this as a planning tool and confirm specifics with the Missouri Department of Revenue or a tax professional.