St. Louis earnings tax calculator.

One percent, collected from two groups

The City of St. Louis Collector of Revenue describes a one percent earnings tax, in place since 1954, collected from two groups: residents of the City of St. Louis, regardless of the location of their employer, and employees of businesses located or performing work or services within the city, regardless of where they live. Residents are taxed whatever their employer's location, and a nonresident can claim back the days actually worked outside the city, as described below. It is a city tax, separate from the Missouri state income tax.

Residence rules that move the number

• Anyone with a permanent address in the city files on 100% of their earnings.
• College students who attend school outside the city but keep a permanent address in St. Louis must file on their earnings.
• People who move to or from the city partway through the year owe tax only on wages earned while living or working in the city. The percentage to file is calculated with the non-residency deduction formula on the back of Form E-1.
• If any portion of a day is worked in the city, that day counts as a day worked in the city.

The last rule matters most for hybrid workers. The calculator estimates a nonresident's share as days worked in the city divided by total workdays (260 by default), but the filed number comes from the city's own formula, so treat the share as an estimate.

What counts as earnings

The Collector publishes lists of taxable and non-taxable items. The contrast with Columbus, Ohio is worth noting: here deferred compensation under sections 401, 403, 414 and 457 is not taxable, so 401(k) deferrals do not raise your St. Louis base, while bonuses, commissions, tips, severance and lump-sum vacation or sick pay do.

Worked examples (hypothetical earnings, real rate and penalty rules)

Resident. Taxable earnings of $60,000 give $600.00 of earnings tax at 1%.

Hybrid nonresident. A commuter earns $60,000 and works 130 of 260 days in the city. The estimated share is 50%, so the estimate is 1% of $30,000, or $300.00. If the employer withheld on all $60,000, the difference is a refund claim.

Late payment. If that $300.00 is paid three months late, the penalty is 15% ($45.00) and interest is 3% ($9.00), so the total is $354.00. The penalty is 5% of the tax for each month or fraction, capped at 25%, and interest is 1% per month or fraction, which the city states as 12% a year.

Withholding, extensions and refunds

The Collector is blunt about responsibility: it is the taxpayer's job to make sure the tax, plus any penalty and interest, is paid whether or not the employer withheld. There are several reasons an employer may not withhold, and the city suggests calling with a copy of your W-2 if you are unsure. The city does not allow individuals to file extensions on earnings tax returns, and the return is due April 15. A nonresident who had tax withheld on days actually worked outside the city requests a refund on Form E-1R; the days worked outside must be verified by the employer, and the statute of limitations for a refund request is one year from the original due date.

Using it with the Missouri paycheck calculator

The Missouri paycheck calculator on this site has an optional local tax field, where you can enter 1 for a quick estimate. Use this page for the exact dollar figure when you have 401(k) deferrals, because the city does not tax them, and then use the state calculator for the rest of the paycheck.

Who this is for, and what it does not cover

It is for St. Louis residents and commuters estimating the individual earnings tax. It does not cover credits for taxes paid to other localities, the employer payroll expense tax, business earnings tax, Kansas City's separate earnings tax, or the E-1 non-residency formula itself. A more precise answer comes from the Collector's forms.

FAQ

What is the St. Louis earnings tax rate?

The City describes a one percent earnings tax. It became law in 1954 and funds general city services.

Do I pay St. Louis earnings tax if I live outside the city but work there?

Yes. The tax is collected from employees of businesses located or performing work or services within the city, regardless of where they live.

Do St. Louis residents pay earnings tax if their employer is outside the city?

Yes. The City collects it from residents regardless of the location of their employer, and anyone with a permanent address in the city files on 100% of their earnings.

Is 401(k) money subject to the St. Louis earnings tax?

No. The Collector's non-taxable list includes deferred compensation under sections 401, 403, 414 and 457, cafeteria plans and health savings accounts.

Does working from home or outside the city reduce the tax for a nonresident?

A nonresident can request a refund on Form E-1R for days worked outside the city, verified by the employer. Any portion of a day worked in the city counts as a day in the city.

What is the penalty for paying St. Louis earnings tax late?

A penalty of 5% of the tax for each month or fraction, up to 25%, plus interest at 1% per month or fraction (12% per year).

Can I get an extension for the St. Louis earnings tax return?

No. The City does not allow individuals to file extensions on their earnings tax returns. The due date is April 15.

How long do I have to claim a St. Louis earnings tax refund?

The statute of limitations for a refund request is one year from the original date when the return and taxes were due.

Sources

Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.

• City of St. Louis Collector of Revenue: Individual Earnings Tax Information: One percent rate, residents and employees, residence rules, day-counting rule, no extensions, 5% and 1% penalty and interest, E-1R refund and one-year limit.
• City of St. Louis Collector of Revenue: Taxable and Non-Taxable Items: Lists of taxable and non-taxable items, including deferred compensation, cafeteria plans and health savings accounts.
• City of St. Louis Collector of Revenue: Earnings Tax: The one percent earnings tax overview and April 15 individual due date.