Missouri Short-Term Rental Tax Guide for Airbnb Hosts (2025)
Missouri has a diverse and growing short-term rental market, anchored by the entertainment tourism of Branson, the lake recreation powerhouses of Lake of the Ozarks and Table Rock Lake, and the emerging urban markets of St. Louis and Kansas City. The state draws visitors from a vast Midwest and South catchment area, giving its leisure markets unusually broad demand bases.
Missouri's tax structure is moderate: a 4.225% state sales tax on lodging, local taxes that vary widely by county and city, and a state income tax with a top rate of 5.1% (declining in future years). This guide covers the full tax picture for Missouri Airbnb hosts in 2025.
No credit card required
Missouri STR Tax Overview
Missouri short-term rentals are subject to state sales tax plus local county and city taxes. In tourist-heavy markets like Branson and the Lake of the Ozarks area, additional tourism district taxes may apply.
| Tax Type | Rate | Notes |
|---|---|---|
| MO State Sales Tax | 4.225% | Airbnb collects as marketplace facilitator |
| County Sales Tax | 1–3% | Varies by county |
| City Sales Tax | 1–3% | Varies by city |
| Tourism District Tax (where applicable) | 1–2% | Branson and some Ozarks areas |
| Estimated Total (Branson area) | ~10–12% | Varies by exact location |
| MO State Income Tax | Up to 5.1% | Graduated; on net rental income; Form MO-1040 |
Missouri State Sales Tax
Missouri imposes a 4.225% state sales tax on short-term lodging rentals (rentals under 30 days). Airbnb is registered as a marketplace facilitator in Missouri and collects and remits this state tax for qualifying transactions. For VRBO, direct bookings, or other platforms, register with the Missouri Department of Revenue through MyTax Missouri at mytax.mo.gov.
Local Sales and Tourism Taxes
Missouri's local tax landscape is complex, with cities, counties, and special tourism districts all potentially imposing additional taxes on short-term rentals. The Branson area has multiple overlapping taxing jurisdictions due to its status as a major tourism destination. Hosts in the Lake of the Ozarks area span multiple counties (Camden, Miller, Morgan) with varying local rates.
Missouri State Income Tax
Missouri's graduated income tax for 2024:
- 0% on first $1,207
- 2% on $1,208–$2,414
- 2.5% on $2,415–$3,621
- 3% on $3,622–$4,828
- 3.5% on $4,829–$6,035
- 4% on $6,036–$7,242
- 4.5% on $7,243–$8,449
- 5% on $8,450–$9,654
- 5.1% on income above $9,655
Net rental income from Schedule E flows to Missouri Form MO-1040. Missouri generally conforms to federal depreciation rules, including bonus depreciation elections.
Missouri's Top STR Markets
Branson
Branson is Missouri's entertainment tourism capital — a city of 12,000 permanent residents that hosts 8–9 million visitors annually for its hundreds of live shows, Silver Dollar City theme park, and the lakes of the Ozarks. Summer and Christmas are peak seasons. ADRs of $120–$200/night for typical vacation rental units; higher for premium lakefront properties.
Lake of the Ozarks
Missouri's "Magic Dragon" lake (named for its shape) is one of the Midwest's busiest recreational lakes, with 1,150 miles of shoreline stretching through multiple counties. Summer weekends are extremely high demand; ADRs of $200–$400/night for lakefront properties with boat slips. Party Cove draws a different clientele than quieter arms of the lake.
Table Rock Lake
Table Rock, in the Branson area (Stone and Taney Counties), combines the entertainment draw of Branson with lake recreation. Table Rock State Park marina, fishing, and water sports make it a full-service leisure destination. ADRs of $180–$300/night for lakefront properties.
St. Louis and Kansas City
Missouri's two major cities offer strong urban STR markets. St. Louis benefits from year-round demand (Gateway Arch National Park, Cardinals/Blues seasons, conference center traffic). Kansas City has become a major barbecue tourism and sports destination (Chiefs, Royals). ADRs of $100–$200/night for well-located urban properties.
No credit card required
Key Deductions for Missouri STR Hosts
Lake Property Deductions
- Dock and boat slip maintenance: Annual inspection, repair, and upkeep; deductible operating expenses
- Watercraft provided for guests: Pontoon boats, jet skis, kayaks depreciate as 5-year rental equipment
- Boat lift maintenance and replacement: Common lake amenity with ongoing maintenance costs
- Flood and water damage insurance: Many Ozarks properties require flood coverage; premiums deductible
- Septic system maintenance: Lakefront properties often use septic; routine pumping and inspection are deductible
Standard Rental Deductions
- Depreciation: 27.5-year residential schedule (Missouri conforms to federal)
- Property management fees (common in Branson and Ozarks lake markets)
- Cleaning and turnover services
- Guest supplies and welcome amenities
- Utilities proportional to rental use
- Missouri property taxes and mortgage interest (proportional to rental use)
- Insurance premiums
- Marketing, photography, and platform fees
Simplify Your Missouri STR Taxes
DeductFlow connects to Airbnb and automatically tracks your dock maintenance, lake amenities, insurance, and every other Missouri rental expense throughout the year.
Start Free Trial — No Credit Card RequiredNo credit card required
Disclaimer
This guide is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and local ordinances change frequently. Consult a qualified CPA or tax attorney familiar with Missouri STR regulations before making tax decisions. Rates and rules cited reflect information available as of the publication date and may have since changed.