Chapter 143, RSMo: Corporate income tax is a tax based on the income made by the corporation. The corporation begins with Federal Taxable Income from the federal tax return. Any corporation that has a gross income from sources within this state of $100 or more shall register for corporate income tax. The tax rate is 6.25 percent for tax years beginning on or after September 1, 1993. Corporate income tax is paid after the end of the taxable year based on the income made during the year. The due date for most corporations is the 15th day of the fourth month after the close of the taxable year.

General Information

Filing Information

Tax Credits/Net Operating Loss

Additional Resources: