Missouri veteran taxes

Military retired pay in Missouri

Exempttax year 2025Sources 1, 2, 3

Missouri subtracts 100% of retirement benefits received as a result of the taxpayer’s own service in the U.S. Armed Forces, including the reserve components and the Missouri National Guard (RSMo 143.121.3(12)). For tax year 2025 the full taxable amount from federal Form 1040, line 5b is entered on Form MO-A, Part 1, line 10, with no age, cap or income test.

Survivor Benefit Plan annuities

Partly exemptSources 4, 5, 6

The Department of Revenue states that a Survivor Benefit Plan annuity does not qualify for the military retirement subtraction but does qualify for the public pension exemption. For tax year 2025 that exemption is the taxable public pension or $47,633 (the maximum social security benefit), whichever is less, per person, reduced by any social security exemption claimed (Form MO-A, Part 3; RSMo 143.124); since tax year 2024 it has no income limit.

Property tax relief for disabled veterans

Exemption or creditSources 7, 8, 9, 10

Missouri has no general property tax exemption for disabled veterans. The Missouri Constitution exempts the homestead of a former prisoner of war with a total service-connected disability (Mo. Const. art. X, § 6), handled by the county assessor. Veterans who are 100% disabled as a result of military service can claim the Property Tax Credit (circuit breaker), up to $1,100 for owners who owned and occupied their home, based on taxes paid and household income.

• Property Tax Credit, 2025: homeowners who owned and occupied their home the entire year qualify with total household income of $30,000 or less if single or $34,000 or less if married filing combined; a 100 percent service-connected disabled veteran does not count VA payments as income.
• The credit is claimed from the Department of Revenue on Form MO-PTC, or Form MO-PTS with Form MO-1040.

Vehicle registration for disabled veterans

Fee waiver or discountSources 11, 12, 13

Missouri issues Disabled Veteran license plates to honorably discharged veterans who receive VA compensation for a total service-connected disability or whose service-connected disability would qualify for a federal automobile grant (RSMo 301.071 to 301.073). No fee is charged for one set; a second or later set pays regular registration fees and the personalized plate fee (RSMo 301.075). The Department of Revenue says no specialty plate, transfer, processing or replacement plate or tab fees are due on the free set, but the delinquent renewal penalty applies.

• The Department of Revenue asks for a VA statement no more than one year old stating that the disability is service-connected; plates can be personalized at no personalized plate fee, and the wheelchair symbol requires a separate physician’s statement.