Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Missouri tax professional before filing.
Missouri · USA · Short-term rental taxes
Short-Term Rental Taxes in Missouri
Short term rental taxes in Missouri: 4.225% state sales tax plus local sales taxes, city lodging taxes such as Kansas City's 7.5% and St. Louis's 10.25%, and income tax at up to 4.7%.
The 30-Second Answer
- Short term rental tax in Missouri starts with sales tax. State law taxes rooms at any hotel, inn, tourist cabin or "other place in which rooms… are regularly served to the public", at the 4.225% state rate plus city, county and district sales taxes.
- Cities add their own lodging taxes. For example, Kansas City charges a 7.5% transient tax plus $3.00 per room night, filed quarterly by the owner. The City of St. Louis charges 3.5% + 3.75% hotel taxes plus a 3% short-term rental licence fee. Branson and other tourist towns set their own rates.
- Airbnb collects Missouri state and local sales tax, plus some city lodging taxes (e.g. St. Louis, St. Charles County, Independence, Jefferson City). It does not cover everything: Kansas City still requires the owner to file quarterly. Check each platform's list for your address.
- Missouri taxes net rental profit at up to 4.7% (2026), reported on the MO-1040 by April 15, 2027. Since 2025, Missouri subtracts 100% of federally reported capital gains, which can reduce state tax when you sell a rental.
Deductions
What Missouri STR Hosts Can Deduct
Missouri income tax starts from federal AGI, so every rental expense you claim on Schedule E or C also reduces your Missouri taxable income.
Sales and lodging taxes collected from guests and passed on to the DOR or a city are not income and not a deduction. Kansas City's $3 per-night occupancy fee works the same way if you charge it to guests. Split mixed-use costs under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Missouri lodging taxes run on state and city calendars; income tax follows the federal April deadline.
Kansas City requires a separate STR tax account (Form RD-100) for each location. The tax account is not the same as the STR permit from Neighborhoods & Housing Services, and you need both.
Missouri DOR — Sales/Use Tax; City of St. Louis License Collector — Hotel/Motel Room Tax; City of Kansas City — STR Tax FAQ
Federal & Missouri Income Tax Treatment
Passive Rental vs. Active Business: Which Applies to Your Missouri STR?
The federal Schedule E vs. Schedule C decision sets what flows into your Missouri return, which starts from federal AGI and tops out at 4.7%.
Passive Rental — Schedule E
Standard for most Ozarks and city hosts
- Report rents and expenses on Schedule E; the net figure flows through federal AGI to the MO-1040.
- No self-employment tax on net rental income.
- Passive loss limits apply; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
- Depreciate the building over 27.5 years; property acquired after Jan 19, 2025 qualifies for permanent 100% federal bonus depreciation on eligible contents.
No ceiling; Missouri's top rate is 4.7% for 2026
Active Business — Schedule C
For hosts who provide substantial services
- Applies when the average stay is 7 days or less and you provide substantial services (daily housekeeping, meals, guided activities).
- Net profit owes 15.3% self-employment tax, with the Social Security part capped at the $184,500 2026 wage base.
- Losses may offset other income if you materially participate.
- May qualify for the federal §199A QBI deduction; Missouri then taxes the resulting income at up to 4.7%.
No ceiling; SE tax applies on top of federal and Missouri income tax
Depreciation
Depreciation for Missouri STR Properties
Depreciation spreads the cost of the building and furnishings over their useful lives and flows into your Missouri return through federal AGI.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Exclude land; the county assessor's land/improvement split is a common starting point. |
| Furniture, appliances & linens | 5 years (MACRS) | Eligible for permanent 100% federal bonus depreciation if acquired after Jan 19, 2025. |
| Docks, decks, driveways & fencing | 15 years (MACRS) | Land improvements outside the building, common on Lake of the Ozarks and Table Rock Lake properties. |
| Roof, HVAC & structural improvements | 27.5 years (straight-line) | Capitalise improvements; deduct only true repairs in the year paid. |
A cost segregation study can move parts of the building into 5- and 15-year classes that qualify for bonus depreciation. Get professional advice first, since recapture applies on sale.
On sale, the federal government taxes unrecaptured §1250 gain at up to 25%. Missouri's 100% capital gains subtraction (HB 594, from 2025) applies only to federally reported capital gains — ask your preparer which part of your gain qualifies.
Sales & Lodging Taxes
Missouri Sales and Lodging Taxes on Short-Term Rentals
Missouri has no single statewide occupancy tax. The lodging tax on a vacation rental is the state sales tax, plus local sales taxes, plus whatever lodging or tourism tax your city or county charges.
State and local sales taxes are administered by the Missouri DOR. City lodging taxes are usually filed with the city itself — as the Kansas City and St. Louis examples below show.
4.225% state + local sales tax, plus city lodging taxes (varies by city)
RSMo §144.020.1(6); Missouri DOR — Sales/Use Tax; City of Kansas City — STR Tax FAQ; City of St. Louis License Collector; Airbnb Help Center article 2312
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects state and local sales tax and the local lodging taxes on its Missouri list (e.g. City of St. Louis, St. Charles County) | Keep Airbnb's tax reports. For taxes not on the list (e.g. Kansas City), you still file and pay |
| Vrbo / Booking.com booking | Check each platform's Missouri tax coverage and your payout statements — we could not confirm a published Missouri list from these platforms | Assume you owe any tax the platform does not itemise as collected, and confirm with your city |
| Direct booking | You collect state and local sales tax (filed with the Missouri DOR) and city lodging taxes (filed with the city) | Register a Missouri sales tax account and your city tax account/licence, and keep tax separate from rent in your books |
Local sales taxes differ by address. Airbnb lists city rates of 0.25%–1.375% and county rates of 0.25%–5% in Missouri. Branson, St. Charles County, Independence, Jefferson City and other places charge their own lodging or tourism taxes — confirm the rate with your city or county finance office.
Platforms
Airbnb Tax in Missouri: What the Platforms Collect
Airbnb covers Missouri's state and local sales taxes and some city lodging taxes. The gaps are city-specific, and IRS income reporting follows federal thresholds.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K above $20,000 and 200 transactions; 1099-MISC for other payments of $2,000+ | Yes — 4.225% state sales tax, city/county/district sales taxes, and listed local taxes (e.g. St. Louis 3.5% + 3.75%, St. Charles County 5%). Not Kansas City's STR taxes | Earnings and tax reports in the host dashboard; 1099s by January 31 |
| Vrbo | Form 1099-K at the same federal thresholds | Not confirmed at a primary source for Missouri — check the taxes shown on each booking and your payout statement | Annual payout summary in the owner dashboard |
| Booking.com | Varies by payment model | Not confirmed — often depends on whether the guest pays the property or the platform | Invoices and payout statements in the extranet |
| Direct bookings | No third-party reporting; you report all income | No — you collect and remit to the DOR and your city | Your own ledger |
Using More Than One Platform?
Each platform remits only on its own bookings and reports only its own payouts. City returns (like Kansas City's quarterly RD-306) usually need your total gross receipts from all channels. Keep one ledger across Airbnb, Vrbo and direct stays.
US Reporting — 1099-K, Not DAC7
DAC7 is an EU directive and does not apply to Missouri rentals. US platforms report host payouts on Form 1099-K once gross payments exceed $20,000 and 200 transactions in the year. All rental income is taxable whether or not a form arrives.
Airbnb Help Center — Occupancy tax collection and remittance in Missouri (airbnb.com/help/article/2312); City of Kansas City — STR Tax FAQ; IRS — Form 1099-K
Illustrative P&L: A Missouri Lake Cabin
Example: a cabin earning $38,000 in rents (excluding sales and lodging taxes paid by guests). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
The Missouri DOR, your city's finance or licence office and the IRS can each ask for records — keep them by property and by channel.
| Keep | How long | Why |
|---|---|---|
| Booking ledger by channel (dates, rent, taxes charged) | At least 3 years after filing | Supports city returns and shows which taxes a platform remitted |
| Missouri sales tax returns and payment confirmations | At least 3 years | Evidence for DOR reviews of direct bookings |
| City lodging tax filings (e.g. KC RD-306, St. Louis quarterly returns) and permits | At least 3 years | Cities audit and licence STRs separately from the state |
| Expense receipts and platform 1099s | At least 3 years (6 if income is understated by 25%+) | IRS audit window; the MO-1040 starts from federal AGI |
| Closing statement and depreciation schedules | Until 3 years after you sell | Basis, recapture and Missouri's capital gains subtraction all depend on them |
In Kansas City the owner remains the filer even when a platform collected the tax. Save each platform's tax statement with your quarterly return.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Educational content only. Rates checked against the Missouri DOR, Missouri statutes, the cities of Kansas City and St. Louis, and Airbnb's help pages in September 2026. Local lodging taxes vary — confirm with your city or county.
- RSMo §144.020.1(6) — Sales tax on rooms — Tax on rooms at hotels, inns, tourist cabins and other places regularly serving rooms to the public. https://revisor.mo.gov/main/OneSection.aspx?section=144.020
- Missouri DOR — Sales/Use Tax — 4.225% state rate and its components; local sales taxes; zero returns. https://dor.mo.gov/taxation/business/tax-types/sales-use/
- Missouri DOR — Hotels & Motels Tax Matrix — Room sales taxable; 30+ consecutive-day stays exempt. https://dor.mo.gov/taxation/business/documents/HotelsandMotels_001.pdf
- Missouri DOR — 2026 Withholding Tax Formula — 2026 rate table, top rate 4.70%. https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf
- Missouri DOR — First State to Fully Exempt Capital Gains — HB 594: 100% capital gains subtraction from Jan 1, 2025. https://dor.mo.gov/news/newsitem/uuid/15044650-59dd-48f4-975a-01988d485255
- City of Kansas City — Short-Term Rental Tax FAQ — 7.5% transient tax, $3.00 per room night, quarterly RD-306, RD-100 registration, STR permit. https://www.kcmo.gov/city-hall/departments/finance/tax-home/str-tax-faq
- City of St. Louis License Collector — Hotel/Motel Room Tax — 3.5% + 3.75% on transient home rentals, due 20 days after each quarter. https://www.stlouis-mo.gov/government/departments/license/hotel-motel-room-tax.cfm
- City of St. Louis — Short-Term Rental Tax Information — 3% STR licence fee, quarterly remittance, STR business licence. https://www.stlouis-mo.gov/government/departments/license/documents/short-term-rental-tax.cfm
- Airbnb Help Center — Occupancy tax in Missouri — State, local and city taxes Airbnb collects and remits. https://www.airbnb.com/help/article/2312
Questions
Frequently Asked Questions — Missouri STR Taxes
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