Missouri: what each business structure costs a year

At $100,000 profit, an LLC taxed as an S corp costs $4,921 a year less than a sole proprietorship in Missouri. All figures are 2026 tax and fees.

$4,921 a year

less as an LLC taxed as an S corp than as a sole proprietorship in Missouri, at these numbers. That includes the state's pass-through entity tax election.

Missouri, 2026: $100,000 profit, single filer

Structure

Yearly cost

vs yours

To set up

Sole proprietorship yours

$25,796

Itemized: $25,796

Self-employment taxirs.gov, 2026 rates	$14,130
Federal income taxirs.gov, 2026 rates	$8,235
State income taxdor.mo.gov, checked Oct 23, 2026	$3,431
Yearly cost	$25,796

Single-member LLC

$25,796

+$0

$50

Itemized: $25,796

Self-employment taxirs.gov, 2026 rates	$14,130
Federal income taxirs.gov, 2026 rates	$8,235
State income taxdor.mo.gov, checked Oct 23, 2026	$3,431
Yearly cost	$25,796

LLC taxed as an S corp lowest

$20,875

−$4,921

$50

Itemized: $20,875

Payroll tax on your salaryirs.gov, 2026 rates	$6,376
Payroll service and tax return (estimate)	$1,800
Missouri pass-through entity tax, paid by the company (elected)dor.mo.gov, checked Oct 23, 2026	$2,580
Federal income taxirs.gov, 2026 rates	$9,176
State income tax, after the PTET creditdor.mo.gov, checked Oct 23, 2026	$943
Yearly cost	$20,875

S corporation

$20,890

−$4,906

$58

Itemized: $20,890

Annual Registration Reportsos.mo.gov, checked Oct 23, 2026	$20
Payroll tax on your salaryirs.gov, 2026 rates	$6,376
Payroll service and tax return (estimate)	$1,800
Missouri pass-through entity tax, paid by the company (elected)dor.mo.gov, checked Oct 23, 2026	$2,579
Federal income taxirs.gov, 2026 rates	$9,172
State income tax, after the PTET creditdor.mo.gov, checked Oct 23, 2026	$943
Yearly cost	$20,890

C corporation

$29,500

+$3,704

$58

Itemized: $29,500

Annual Registration Reportsos.mo.gov, checked Oct 23, 2026	$20
Payroll tax on your salaryirs.gov, 2026 rates	$6,376
Payroll service and tax return (estimate)	$2,000
State corporate income taxrevisor.mo.gov, checked Oct 23, 2026	$2,187
Federal corporate income tax (21%)irs.gov, 2026 rates	$11,020
Federal income taxirs.gov, 2026 rates	$5,006
State income taxdor.mo.gov, checked Oct 23, 2026	$2,891
Yearly cost	$29,500

What these figures count

State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
The 20% qualified business income deduction with its income limits and the professional-service rule.
Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

When an S corp election pays in Missouri

Electing S corp tax treatment for an LLC starts to pay in Missouri at about $50,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.

An S corp in Missouri can elect to pay the state's income tax itself, a pass-through entity tax of 4.7%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaldor.mo.gov.

Profit	Sole prop	LLC	LLC as S corp	C corp
$30,000	$5,554	$5,554	$6,969	$7,453
$50,000	$10,979	$10,979	$10,707	$13,037
$75,000	$17,834	$17,834	$14,169	$19,968
$100,000	$25,796	$25,796	$20,875	$29,500
$150,000	$43,222	$43,222	$35,423	$50,032
$200,000	$61,229	$61,229	$50,770	$69,746
$300,000	$104,561	$104,561	$83,928	$110,628

Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.

State fees and taxes in Missouri

	LLC	Corporation
Filing to form	$50Articles of Organization (Form LLC-1)	$58Articles of Incorporation (Form Corp 41)	sos.mo.gov
Yearly report	No yearly report fee	Annual Registration Report, $20 a year	sos.mo.gov
Report due	n/a	End of the anniversary month of incorporation

Missouri taxes personal income in 8 brackets, from 0% to 4.7% (2026, single filer). dor.mo.gov
C corporations pay 4% of net income. revisor.mo.gov
Missouri follows the federal S corp election.
New employers pay state unemployment tax of 2.376% on the first $9,000 of each employee's wages. That applies to an owner's salary from an S or C corp. labor.mo.gov
Online filing is $50; paper is $105. Missouri LLCs do not file an annual report.
Formation fee is $58 for up to $30,000 of authorized shares (includes $3 certificate and $5 technology fees), plus $5 per extra $10,000. Annual registration report is $20 online or $45 on paper; a biennial option costs $40 online or $90 on paper.

Not in the calculator: Kansas City and St. Louis levy a 1% earnings tax on wages of residents and of nonresidents working in the city, plus a 1% tax on business net profits; St. Louis also charges employers a 0.5% payroll expense tax. Missouri local sales taxes vary widely.

Switching calculators for Missouri

By profession in Missouri

Questions

Is an S corp worth it in Missouri?

On these figures, from about $50,000 of profit. At $100,000 an LLC taxed as an S corp costs $20,875 a year against $25,796 for a plain LLC, $4,921 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.

How much does an LLC cost per year in Missouri?

The state charges no yearly report fee. Forming one costs $50.

Does Missouri recognise the S corp election?

Yes. The federal election carries over with no separate state form. Missouri follows the federal S election.

What income tax does Missouri charge?

Missouri taxes personal income in 8 brackets, from 0% to 4.7% (2026, single filer). C corporations pay 4% of net income.

How this page models Missouri (1)

Kansas City and St. Louis each levy a 1% earnings tax on residents' wages and nonresidents' wages earned in the city and a 1% tax on business net profits, and St. Louis employers also pay a 0.5% payroll expense tax, as stated on kcmo.gov and stlouis-mo.gov.

Sources checked 2026-10-23. Each figure links to the state or IRS page it comes from.

Other states