St. Louis Region
The St. Louis earnings tax is the paycheck rule to check first
Most Missouri cities have no local income tax; St. Louis is one of only two that do, and it can apply to people who work in the city without living there.
A St. Louis paycheck has a local tax question many Missouri towns never raise. St. Louis collects an earnings tax under a Missouri law that dates to the 1950s. The familiar city rate is 1%.
The rule can reach more than full-time city residents. It can also touch wages earned by people who work inside city limits, which is why a downtown job, a move into the city, or a hybrid-work setup deserves a closer look. The hard parts are usually part-year residency, remote days, and nonresident workdays.
Treat the earnings tax as a paycheck setup item, not a surprise at filing time. Payroll, the City’s earnings-tax forms, and the Collector’s office are the practical trail for sorting out which days and wages belong in the city bucket.
References
Where this fits: this note belongs to St. Louis City. See every local note for the county on its page.