Missouri Business Taxes for LLCs
Learn what business taxes your Missouri LLC owes — state income tax, sales tax, self-employment tax, and payroll withholding. Rates, forms, and filing requirements explained.
Bizee Editorial Staff
Editorial Team
Missouri LLC tax quick facts
Filing fee: $50 (Articles of Organization)
Processing time: 3–5 business days (standard); expedited available
State agency: Missouri Secretary of State
Annual report due: No annual report required for Missouri LLCs
State tax rate: State income tax: up to 4.95% (individuals); Corporate income tax: 4% flat rate; State sales tax: 4.225%
How Missouri LLCs are taxed
A Missouri LLC is a pass-through entity by default, meaning the business itself doesn't pay state or federal income tax. Instead, profits and losses flow through to the members, who report them on their own tax returns. The taxes you owe depend on how your LLC is structured and whether you have employees.
Most Missouri LLC owners deal with 4 main tax categories: state income tax on their share of LLC profits, federal self-employment tax, sales tax if they sell taxable goods or services, and employer withholding tax if they have employees. Missouri doesn't have a franchise tax, which keeps the compliance picture simpler than in some other states.
Missouri state income tax
Missouri doesn't tax the LLC itself — it taxes the members on their share of the income. How you report that income depends on your LLC's tax classification.
Single-member LLC
If you're the sole owner, your LLC is treated as a disregarded entity. You report the LLC's income and losses on your federal Form 1040 and your Missouri individual income tax return (Form MO-1040). There's no separate state LLC return to file.
Multi-member LLC
A multi-member LLC is taxed as a partnership by default. The LLC files an informational federal return (Form 1065), and each member reports their share of the income on their own federal and Missouri individual returns. Missouri taxes that income even if it wasn't distributed in cash.
LLC taxed as a corporation
If your LLC elects to be taxed as a C Corporation, it pays Missouri corporate income tax at a flat 4% rate on Missouri taxable income. The LLC files Form MO-1120 (Missouri Corporation Income Tax Return), generally due by the 15th day of the 4th month after the close of the tax year.
Missouri sales and use tax
If your LLC sells taxable tangible personal property or certain taxable services to customers in Missouri, you're required to collect and remit sales tax. The state base rate is 4.225%, but local taxes from cities, counties, and special districts stack on top — combined rates across Missouri range from roughly 4.72% to 11.98%.
Missouri also has a use tax at the same 4.225% state rate. Your LLC may owe use tax when you buy taxable items for business use from out-of-state vendors who didn't charge Missouri sales tax. Before making any taxable sales, you need to register for a Missouri Sales Tax License using Form 2643 through the Missouri Department of Revenue.
Federal taxes for Missouri LLC members
Missouri LLC members who are active in the business owe federal self-employment tax on their share of net profits — currently 15.3% on the first $176,100 of net earnings (2025) and 2.9% above that threshold. This covers Social Security and Medicare contributions that an employer would otherwise split with an employee.
Plus, LLC members pay federal income tax on their share of profits at their individual rate. Because no employer withholds these taxes for you, most members need to make quarterly estimated tax payments to the IRS to avoid underpayment penalties. A tax professional can help you figure out the right payment schedule for your situation.
Employer withholding and payroll taxes
If your Missouri LLC has employees, you need to withhold Missouri state income tax from their wages and remit it to the Missouri Department of Revenue. Missouri doesn't have reciprocity agreements with other states, so withholding applies to Missouri residents working in Missouri, Missouri residents working in lower-tax states, and nonresidents earning wages in Missouri.
Withholding returns are filed on Form MO-941 or through the MyTax Missouri portal. Your filing frequency — monthly, quarterly, annual, or quarter-monthly — depends on how much withholding tax you remit. You also need to register for federal payroll taxes with the IRS and pay the employer's share of Social Security and Medicare. Getting payroll set up right from the start saves a lot of cleanup later.
Local business taxes and licenses
Most Missouri cities and some counties require a local business license before you can operate. Requirements, fees, and renewal schedules vary by jurisdiction — there's no single statewide rule. If your LLC has multiple locations, you may need a separate license in each city or county where you do business.
Local sales taxes also apply on top of the 4.225% state rate. The combined rate at any given location depends on which city, county, and special district taxes apply there. Check the Missouri DOR sales tax rate map to find the combined rate for your business address.
How to register for Missouri business taxes
Before you collect sales tax, withhold employee wages, or pay corporate income tax, you need to register with the Missouri Department of Revenue. Missouri's online registration system lets you sign up for multiple tax types at once — sales tax, employer withholding, use tax, and corporate income tax where applicable — using Form 2643 or the online portal at dor.mo.gov.
You'll need your federal Employer Identification Number (EIN) to complete state tax registration. If you don't have one yet, apply at irs.gov/ein — it's free and takes about 10 minutes online. Once registered, the Missouri DOR will assign you account numbers for each tax type and tell you your filing frequency.
FAQ
Yes, but the LLC itself doesn't pay it. Missouri taxes LLC income at the member level through pass-through taxation. Single-member LLC owners report income on Form MO-1040. Multi-member LLC members each report their share on their individual Missouri returns. Only LLCs that elect corporate tax treatment pay Missouri's 4% flat corporate income tax directly.
Yes. Missouri's state sales tax rate is 4.225%. Local taxes from cities, counties, and special districts add on top of that, so combined rates across the state range from roughly 4.72% to 11.98%. If your LLC sells taxable goods or services, you need to register for a Missouri Sales Tax License before making your first taxable sale.
No. Missouri does not impose a franchise tax on LLCs or corporations. This is one area where Missouri's tax structure is simpler than states like California or Texas, which charge annual franchise or privilege taxes regardless of whether the business turns a profit.
Missouri doesn't have a separate self-employment tax. The self-employment tax is a federal obligation — 15.3% on the first $176,100 of net earnings and 2.9% above that. Missouri LLC members also owe Missouri individual income tax on their share of business profits, reported on Form MO-1040.
Yes, in most cases. Because no employer withholds taxes from LLC profit distributions, members generally need to make quarterly estimated tax payments to both the IRS and the Missouri Department of Revenue. Missing these payments can mean underpayment penalties at year end. A tax professional can help you figure out the right amounts and due dates for your situation.
Self-employed Missouri LLC owners need to file a federal Form 1040 with Schedule C (for single-member LLCs) or Schedule E, plus a Missouri Form MO-1040 reporting their share of LLC income. They also owe federal self-employment tax reported on Schedule SE. Quarterly estimated payments are typically required at both the federal and state level.
Yes, if your LLC has taxable business activities. You register with the Missouri Department of Revenue using Form 2643 or the online portal at dor.mo.gov. You can register for multiple tax types at once — sales tax, employer withholding, use tax, and corporate income tax where applicable. You'll need your federal EIN to complete registration.
