# Mo. Rev. Stat. § 143.021: 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.021

## Section

- **Citation:** Mo. Rev. Stat. § 143.021
- **Heading:** 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 143 / Section 143.021

## Text

143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when. — 1. Every resident having a taxable income shall determine his or her tax from the rates provided in section 143.011 . For all tax years beginning on or before December 31, 2022, there shall be no tax on a taxable income of less than one hundred dollars.

2. (1) Notwithstanding the provisions of subsection 1 of section 143.011 to the contrary, for all tax years beginning on or after January 1, 2023, there shall be no tax on taxable income of less than or equal to one thousand dollars, as adjusted pursuant to subsection 5 of section 143.011 .

(2) The modifications made pursuant to this subsection shall only apply to tax years that begin on or after January 1, 2023.

(3) The director of the department of revenue shall, by rule, adjust the tax table provided in subsection 1 of section 143.011 to effectuate the provisions of this subsection.

(L. 1972 S.B. 549, A.L. 2014 S.B. 509 & 496, A.L. 2022 1st Ex. Sess. S.B. 3 & 5) Effective 1-02-23

## Nearby sections

- [Mo. Rev. Stat. § 143.005 143.005 Sections 143.181 and 143.471 effective date.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.005.md)
- [Mo. Rev. Stat. § 143.009 143.009 Effective date.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.009.md)
- [Mo. Rev. Stat. § 143.011 143.011 Resident individuals — tax rates — rate reductions, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.011.md)
- [Mo. Rev. Stat. § 143.021 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.021.md)
- [Mo. Rev. Stat. § 143.022 143.022 Deduction for business income — business income defined — increase in ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.022.md)
- [Mo. Rev. Stat. § 143.031 143.031 Combined return of husband and wife.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.031.md)
- [Mo. Rev. Stat. § 143.041 143.041 Nonresident individual — inapplicable to out-of-state businesses and ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.041.md)
- [Mo. Rev. Stat. § 143.051 143.051 Part-year resident.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.051.md)
- [Mo. Rev. Stat. § 143.061 143.061 Fiduciaries.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.061.md)
- [Mo. Rev. Stat. § 143.071 143.071 Corporations — inapplicable to out-of-state businesses, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.071.md)
- [Mo. Rev. Stat. § 143.081 143.081 Credit for income tax paid to another state.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.081.md)
- [Mo. Rev. Stat. § 143.091 143.091 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.091.md)
- [Mo. Rev. Stat. § 143.101 143.101 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.101.md)
- [Mo. Rev. Stat. § 143.111 143.111 Missouri taxable income.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.021. Check the current official text before relying on it. Not legal advice.