Kansas City and St. Louis earnings tax
Kansas City and St. Louis each charge a 1% earnings tax on wages, and St. Louis adds a 0.5% payroll expense tax that the employer pays, according to the Kansas City Finance Department and the St. Louis Collector of Revenue (checked October 16, 2026). Neither city caps the wages it taxes.
The Kansas City and St. Louis earnings taxes are 1% city taxes on residents' earnings and on nonresidents' earnings from work inside each city, withheld by employers; Missouri law requires Kansas City voters to renew theirs periodically.
On this page
Who owes it in each city
Same rate, different reach.
| Kansas City, Missouri | St. Louis | |
|---|---|---|
| Rate | 1% | 1% |
| Residents | All residents, even if they work elsewhere | Not stated as a separate test on the payroll page |
| Nonresidents | Earnings within city limits | Employees working in the city |
| Employers located in the city | Not confirmed | Withhold from all employees, wherever they work |
| Employer-paid tax | None | 0.5% payroll expense tax |
| Remote work rules | Not confirmed (FAQ page failed to load) | Not addressed on the page |
Source: City of Kansas City, Missouri earnings tax page; City of St. Louis Collector of Revenue payroll tax page; checked Oct 2026.
The St. Louis rule for employers located in the city is the one to plan around: a company with its office downtown withholds the 1% from a salesperson who works from home in St. Charles County. Kansas City's rule reaches residents wherever they work, but we could not confirm how the city expects an employer outside the city to handle that.
The rates and rules
| Where | Tax | 2026 rate | Who pays | Wage base or cap | Filing | Official source |
|---|---|---|---|---|---|---|
| Kansas City, MO | Earnings tax | 1% | employee (withheld by employer); net profits for businesses | No cap | unconfirmed | source ; source |
| St. Louis, MO | Earnings tax (withholding) | 1% | employee | No cap | Quarterly Form W-10 (due Apr 30, Jul 31, Oct 31, Jan 31); W-3 and W-2s by Jan 31 | source |
| St. Louis, MO | Payroll expense tax | 0.5% of wages earned in the city | employer | No cap; no dollar threshold listed | Quarterly Form P-10 (same due dates as W-10) | source |
Checked October 2026 against the official city, county or state pages linked in each row.
St. Louis payroll expense tax
On top of the withheld 1%, St. Louis businesses pay 0.5% of wages earned in the city out of their own pocket. The Collector's page lists no dollar threshold. Locations used only at the airport are excluded, and religious, charitable and certain nonprofit organizations and government bodies are exempt. You report it each quarter on Form P-10.
The bill on a $60,000 salary
- Kansas City: $60,000 x 1% = $600.00 withheld from the employee. No employer-paid city tax.
- St. Louis: $60,000 x 1% = $600.00 withheld, plus $60,000 x 0.5% = $300.00 paid by you.
For perspective, a new Missouri employer's state unemployment tax on the same person is $9,000 x 2.376% = $213.84. In St. Louis, the city payroll expense tax costs you more than state unemployment does. Run the full employer cost in the employee cost calculator, and see Missouri's state rates on the Missouri payroll tax page.
St. Louis filing calendar
| Form | What it covers | Due |
|---|---|---|
| W-10 (quarterly) | 1% withheld from employees | Apr 30, Jul 31, Oct 31, Jan 31 |
| P-10 (quarterly) | 0.5% employer payroll expense tax | Same dates as W-10 |
| W-3 and W-2s | Annual reconciliation | Jan 31 |
Source: City of St. Louis Collector of Revenue, checked Oct 2026.
Kansas City's withholding schedule was not confirmed for this page because its FAQ returned an error. Get it from the Revenue Division when you register.
The voter renewal question
Missouri law requires Kansas City to put its earnings tax back to voters periodically. We did not confirm the next Kansas City renewal date, or the St. Louis renewal schedule, on October 16, 2026. Budget the 1% as ongoing, and check the ballot calendar before you sign a long-term lease in either city.
Mistakes Missouri employers make
- Confusing the two Kansas Cities. This tax belongs to Kansas City, Missouri. Our research does not cover Kansas City, Kansas.
- Dropping remote employees in St. Louis. If you are located in the city, the Collector says you withhold from all employees regardless of work location.
- Skipping the P-10. The employer tax is a separate return from the W-10.
- Mid-year moves. A Kansas City resident who moves out stops owing the resident tax but may still owe the nonresident tax for days worked in the city. Record the date.
Withholding a flat 1% is simple for any payroll tool. The real question is whether the provider files the W-10 and P-10 for you. OnPay's pricing page says local filings are included at $49 a month plus $6 per worker (checked October 16, 2026). Compare in our payroll software rankings, see SUTA rates by state, and compare other city taxes like Denver's flat monthly tax or the payroll tax hub.
Frequently asked questions
What is the Kansas City earnings tax rate?
What is the St. Louis earnings tax rate?
Does a St. Louis employer withhold from employees who work outside the city?
When are St. Louis earnings tax returns due?
How much is the St. Louis payroll expense tax on a $60,000 employee?
Sources (5)
- City of Kansas City, Missouri: Earnings tax (checked Oct 16, 2026)
- City of Kansas City, Missouri: Tax FAQs (returned an error) (attempted Oct 16, 2026)
- City of St. Louis Collector of Revenue: Payroll tax information (checked Oct 16, 2026)
- Missouri Division of Employment Security: Employer tax rates (checked Oct 16, 2026)
- OnPay: OnPay pricing (checked Oct 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.