State guide · MO
Missouri sales tax and property tax
A state rate with three decimals because it adds up three separate taxes, a reduced rate on food that still carries full local tax, and two tax holidays a year.
Facts read on official Missouri pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 4.225%
- Local sales taxes
- Yes, by address
- Groceries
- Reduced state rate, 1.225%
- Clothing
- Taxed like other goods
- Median property tax
- $2,021
- Effective property rate
- 0.79% · #23 of 51
Missouri's state sales tax of 4.225% is really three taxes: the 4% general sales tax set by statute, plus two taxes written into the constitution, 0.125% for conservation and 0.1% for soil, water and state parks, which voters renewed again on August 4, 2026. Food eligible for SNAP pays a reduced 1.225% state rate, in place since October 1, 1997, with the revenue going to school districts, but cities, counties and special districts generally charge their full local rates on groceries too. Prescription drugs are exempt and clothing is taxed, except during the back-to-school holiday in early August; a second holiday each April covers Energy Star appliances. Cars, trailers and boats are taxed when titled. Property taxes are moderate: Census figures show a median $2,021 on a $254,400 home, 0.79% of value, rank 23 of 51. Homes are assessed at 19% of market value. Missouri has no general homestead exemption, but counties can now freeze the tax of owners 62 or older.
Total to pay
$104.22
Sales tax $4.22 · 4.22% of the price
| Price before tax | $100.00 |
| State tax · 4.225% | $4.22 |
| Local tax · 0% | $0.00 |
| Total | $104.22 |
Rule applied: general state rate. How this is calculated.
Sales tax in Missouri
Because the state part is fixed and the local part is not, the useful exercise is to see what each layer does. A $150 purchase of general goods carries $6.34 of state tax, of which $6.00 is the general tax and $0.34 the two constitutional taxes. The same amount in groceries carries $1.84 of state tax, because only the 1% food rate and the 0.225% constitutional taxes apply. Cities, counties and special taxing districts then add their own rates to both, so check the combined local rate on a recent receipt from your area and type it into the calculator above.
The parks and soils tax is a quirk of Missouri law: it lapses unless voters renew it, which they did on November 8, 2016 and again on August 4, 2026, so the 4.225% total holds. Titled property follows its own path. A car, trailer, boat or outboard motor is taxed by the person who titles it, at the state rate plus the local rate where the buyer lives: on a $26,000 car, the state part is $1,098.50. Some cities and counties also levy a local use tax on goods bought from outside the state.
Both holidays are fixed by statute. The Show Me Green holiday runs April 19 to 25 every year, through April 25, 2026 in the latest edition, and new Energy Star appliances up to $1,500 each were exempt, so a $1,400 refrigerator saved $59.15 of state tax plus the local part. Back-to-school ran August 7 to August 9, 2026, covering clothing up to $100 an item, school supplies up to $50 per purchase, software up to $350, graphing calculators up to $150 and computers up to $1,500.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 4.225% | yes | State rate of 4.225% = 4% general sales tax (RSMo 144.020) + 0.125% conservation tax (Const. art. IV, sec. 43(a)) + 0.1% soil, water and state parks tax (Const. art. IV, sec. 47(a)). Food is taxed at a reduced 1% state rate plus the same 0.225% constitutional taxes. Cities, counties and special districts add local taxes. |
| Groceries (food for home) | 1.225% | yes | Since October 1, 1997 the state tax on food (SNAP-eligible products, including vending machine food) is 1% (RSMo 144.014), plus the 0.225% constitutional conservation and parks taxes = 1.225% state; local sales taxes generally apply to groceries at their full rate. |
| Clothing | 4.225% | yes | Clothing is taxable except during the August back-to-school holiday (items of $100 or less). |
| Prescription drugs | 0% | no | |
| Motor vehicles, trailers, boats and outboard motors (titled) | 4.225% | 4% state tax imposed at titling (RSMo 144.020(9)) plus the 0.225% constitutional taxes; local taxes apply by residence. |
Local sales taxes
Levied by cities, counties and special taxing districts.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Show Me Green Sales Tax Holiday | April 19, 2026 to April 25, 2026 | Energy Star certified new appliances, up to $1,500 per appliance; state and local taxes |
| Back-to-School Sales Tax Holiday | August 7, 2026 to August 9, 2026 | clothing $100 or less per item, school supplies up to $50 per purchase, software $350 or less, graphing calculators $150 or less, personal computers and peripherals up to $1,500 |
Dates from statute: Show Me Green runs April 19-25 every year; back-to-school runs from the first Friday in August through the following Sunday.
Worth knowing about Missouri sales tax
- Missouri's 4.225% state rate is the sum of three taxes: 4% general, 0.125% for conservation and 0.1% for soil, water and state parks. source
- The 0.1% parks and soils sales tax expires unless reauthorized by voters; it was reauthorized on November 8, 2016 and again on August 4, 2026. source
- Groceries are taxed at only 1% by the state (since October 1, 1997), with the revenue going to school districts. source
- Missouri has two annual tax holidays: Show Me Green (April 19-25) for Energy Star appliances and back-to-school in early August. source
- Cars, trailers, boats and outboard motors are taxed when titled, by the person titling them. source
Property tax in Missouri
Missouri assessors value real estate in odd-numbered years, and the value carries over into the following even year unless new construction changes it. The assessed value is then a fixed share of that market value: 19% for homes, 12% for agricultural land and 32% for commercial, industrial and utility property. Most tangible personal property is assessed at one third of its value. Counties, cities, school districts and other local taxing districts levy on these assessed values.
On the Census median home of $254,400, the assessed value is $48,336, so every one-percent levy rate, or $1 per $100 of assessed value, costs that owner $483 a year. The same building used as a shop would be assessed at $81,408. In practice, owners at the median paid $2,021, and a $300,000 house at the statewide ratio of 0.79% pays about $2,382.
Missouri offers no general homestead exemption. What it has instead, since SB 190 of 2023, amended in 2024 and by HB 199 in 2025, is a local-option senior credit: a county may adopt it by ordinance, or voters can force a referendum with a petition signed by 5% of voters, and it then freezes the homestead tax of owners 62 or older at the level of their first credit year. The credit equals any later increase. Whether you can claim it depends entirely on your county, so ask your county whether it has been adopted before counting on it.
Property tax on a home in Missouri
Typical bill per year
$2,020
| Per month | $168 |
| Median effective rate in Missouri | 0.79% |
| Median bill paid | $2,021 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Missouri |
|---|---|
| Median home value (owner-occupied) | $254,400 |
| Median real estate taxes paid | $2,021 |
| with a mortgage | $2,255 |
| without a mortgage | $1,725 |
| Effective rate (tax ÷ value) | 0.79% |
| Rank by effective rate (1 = highest) | 23 of 51 |
| Rank by median bill | 36 of 51 |
How the taxable value is set
Property is assessed at a percentage of true value in money: residential real property 19%, agricultural and horticultural 12%, utility, industrial, commercial, railroad and other real property 32%; most personal property 33 1/3%. Real property is valued in odd-numbered years and the same values apply in the following even-numbered year, except for new construction. Who levies the tax: counties, cities, school districts and other local taxing districts; the county assessor values property
Worth knowing about Missouri property tax
- Missouri homes are assessed at 19% of market value, farmland at 12% and commercial property at 32%. source
- Assessors revalue real estate every odd-numbered year; the values carry over to the next even year. source
- Counties can freeze property taxes for homeowners 62 and older, either by ordinance or after a petition signed by 5% of voters forces a referendum. source
- Most tangible personal property is assessed at 33 1/3% of its true value. source