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Louisianacorporate tax inMissouri
Low — top rate under 5%

Missouri

Top Rate
4%
Rate Structure
Flat
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

Missouri's top corporate income tax rate is 4%, applied as a flat rate. This places Missouri in the "Low (under 5%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

4.0% flat corporate income tax rate (reduced from 6.25% effective tax year 2020).

S-Corp & Pass-Through Treatment

Missouri recognizes federal S-corp election. Pass-through entities may elect to pay tax at the entity level under Missouri's SALT Parity Act (HB 2400, 2022) at 4.7% (highest individual rate as adjusted).

Official State Revenue Department

For current corporate tax rules in Missouri, consult the state's official source at https://dor.mo.gov/taxation/business/tax-types/corporation-income/. Rates and rules change annually — verify with a qualified tax professional before taking any action.

Law last updated: 2025Row last reviewed: May 9, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.