Self-employed taxes and LLC costs in Missouri, 2026
Missouri asks for one filing fee and no annual report from an LLC, while its two largest cities tax self-employment profit.
Total tax on this income in 2026
$17,800
Put aside 21% of each payment · $4,450 per quarter
| Self-employment tax (15.3%) | $12,010 |
| Federal income tax | $5,790 |
| Missouri income tax | $0 |
| QBI deduction used | $12,579 |
| Effective rate on all income | 20.9% |
With an S corp election and a $34,000 salary, about $3,747 less tax (check it).
Computed by Radif Partners from IRS and Missouri agency documents read on October 15, 2026 · How we calculate
Missouri is among the cheapest states to hold an LLC: Articles of Organization cost $45 online, and there is no annual report, no franchise tax and no minimum tax, so $45 covers five years and every year after. The cost that matters for a freelancer is local. Kansas City and the City of St. Louis each levy a 1 % earnings tax that reaches the net profits of sole proprietors, about $750 on $75,000. The 2026 state income tax schedule could not be read on the Department of Revenue site, so this page and its calculator leave the Missouri tax out; federal income tax and self-employment tax on $75,000 come to $15,495 for a single filer. Missouri follows the S election with no entity tax, and capital gains reported by individuals have been fully exempt since 2025. Estimated state payments start at $100 of expected tax.
Missouri at a glance, 2026
| LLC filing fee | $45 |
| None | none |
| Income tax | see the state revenue department |
| S corporation election | followed by the state |
| Tax on $75,000 of profit (single) | $15,495 federal; Missouri tax not verified |
Kansas City and St. Louis are the two places in Missouri where a self-employed person pays a city tax on business income. Kansas City's earnings tax is 1% of net profits, filed on Form RD-108 by sole proprietors, partnerships and corporations, and it applies to residents on all earnings and to nonresidents on profit from work or business in the city (Kansas City, tax form descriptions). St. Louis charges the same 1 % on business earnings for businesses in the city, self-employed people included (City of St. Louis, business earnings tax).
Local tax on business profit
Kansas City Earnings tax (profits tax on net profits, Form RD-108)
$800
| Rate | 1% |
St. Louis and the S corp salary
An S corporation owner in St. Louis meets a second city levy. The payroll expense tax of 0.5% is paid by the employer on wages earned in the city (City of St. Louis, payroll expense tax), so a salary paid to yourself through the company carries it on top of the earnings tax withheld from that salary. Kansas City's own calculation is worked through on the Kansas City page. Outside the two cities, no Missouri locality taxes income.
The state income tax, left out for now
Missouri's 2026 brackets and standard deduction could not be read on the Department of Revenue's site, which blocks automated access, and whether a further cut to the top rate applies for 2026 could not be confirmed. We therefore print no Missouri rate or amount, and the calculator at the top shows federal and self-employment tax with the state line at zero; the schedule is published by the Missouri Department of Revenue. Federal figures do not depend on it: $120,000 of profit means $16,955 of self-employment tax and $28,462 of federal tax in all for a single filer. Two state rules are settled. Since 2025 individuals subtract 100% of their capital gains (RSMo 143.121), and estimated payments are required once your Missouri tax is reasonably expected to reach $100 (RSMo 143.521).
An LLC with one filing
The statute sets the Articles of Organization fee at $45 online and $100 on paper (RSMo 347.179), and Missouri LLCs file no annual report afterward. The Secretary of State's site could not be checked for any online processing charge. An LLC that elects S status passes its income through to the owner, and under the SALT Parity Act a partnership or S corporation can also choose each year to pay Missouri tax at the entity level, with a credit to its members (RSMo 143.436). The single-member LLC guide explains the default federal treatment.
City and county taxes on business income in Missouri
| Place | Tax | Rate | Who pays |
|---|---|---|---|
| Kansas City | Earnings tax (profits tax on net profits, Form RD-108) | 1% | none stated |
| St. Louis (City) | Earnings tax (individual E-1 / business E-234) | 1% | none stated |
| St. Louis (City) | Payroll expense tax (Form P-10) | 0.5% | nonprofits and governments exempt |