The Short Answer
Active-duty and reserve members may deduct their military pay if it is included in federal AGI, effectively exempting it from Missouri income tax. Your base pay is set by the federal pay table — identical to every other state for your rank and years of service. What actually changes in Missouri is your BAH (averaging $1,200/mo without dependents and $1,500/mo with dependents) and how Missouri treats the taxable portion of your pay.
State tax status: ~ PARTIAL EXEMPT
2026 Worked Example — E-5, 6 Years, With Dependents in Missouri
Here is how the math actually lands for a mid-career enlisted member stationed in Missouri, built the way I read my own LES. Base pay and BAS are federal; the Missouri BAH figure is the state average.
| Monthly line item | Amount | Taxable? |
|---|---|---|
| Base pay (E-5, over 6 yrs) | $3,874 | Yes (federal + state) |
| BAH with dependents (Missouri avg) | $1,500 | No — tax-free |
| BAS (enlisted) | $476.95 | No — tax-free |
| Gross monthly entitlements | $5,850.95 | — |
| Taxable income (base pay only) | $3,874 | — |
| Est. Missouri state income tax | varies — see notes | — |
Only the $3,874 of base pay is taxable — the $1,976.95 of BAH + BAS is completely tax-free. Run your exact rank, ZIP, and dependency status in the Military Pay Calculator for a precise estimate.
How Missouri Taxes Each Type of Military Pay
Active-Duty Base Pay
Active-duty and reserve members may deduct their military pay if it is included in federal AGI, effectively exempting it from Missouri income tax.
Guard & Reserve Drill Pay
Missouri allows the military pay deduction to apply to Guard and Reserve pay included in federal AGI.
Military Retirement Pay
Military retirement pay is fully exempt from Missouri income tax.
VA Disability Compensation
VA disability compensation is exempt federally and is not taxed by Missouri.
SCRA & Residency in Missouri
Under SCRA, a nonresident soldier at Fort Leonard Wood pays no Missouri income tax on military pay.
This is the single most misunderstood rule in military pay. Your home of record / state of legal residence — not your duty station — generally determines who can tax your military pay. Changing it is a deliberate act, not something that happens automatically when you PCS.
Major Military Installations in Missouri
- Fort Leonard Wood
- Whiteman Air Force Base
- Rosecrans Air National Guard Base
BAH is set by the Military Housing Area covering your duty ZIP. Verify your exact rate at the official DoD BAH lookup.
Official Sources
FAQ — Military Pay in Missouri
Does Missouri tax my military base pay?
Active-duty and reserve members may deduct their military pay if it is included in federal AGI, effectively exempting it from Missouri income tax.
Is my BAH taxed in Missouri?
No. BAH is federally tax-free and is never counted as income for Missouri state income tax, regardless of how Missouri treats base pay.
Does Missouri tax military retirement pay?
Military retirement pay is fully exempt from Missouri income tax.
I'm stationed in Missouri but my home of record is elsewhere — who taxes me?
Under SCRA, a nonresident soldier at Fort Leonard Wood pays no Missouri income tax on military pay.