Combined rate and how to defer it in Missouri.
Missouri's top income tax rate on capital gains reaches 4.80%, pushing the combined investment property figure to 28.6% (20% federal + 3.8% NIIT + 4.80% state).
Missouri taxes capital gains as ordinary income at up to 4.80% at the state level, on top of federal. See the full combined estimate with depreciation recapture in the capital gains tax calculator.
A 1031 like-kind exchange can defer the combined 28.6% rate by rolling all sale proceeds into a replacement property. Model it in the 1031 exchange calculator and track your deadlines with the timeline calculator.