State guide · Missouri
Starting a Medical Practice in Missouri
What physicians need to know about Missouri's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or LLC
LLC permitted
Yes
CPOM enforcement
Moderate
Top income tax
Verify — top bracket approximately 4.8% (2024, declining)
Min. franchise tax
None (Missouri corporate franchise tax repealed)
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Missouri physicians may form a Professional Corporation under Mo. Rev. Stat. Chapter 356 or an LLC under Chapter 347. Missouri's LLC statute permits professional services.
Filing is with the Missouri Secretary of State.
- •Form a Professional Corporation or LLC
- •Owners practicing medicine must be licensed Missouri physicians
- •File Articles of Incorporation or Articles of Organization with the Secretary of State
- •File Annual Report (corporations) — LLCs do not have an annual report requirement
Corporate Practice of Medicine
Missouri recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Missouri has a graduated personal income tax with a top bracket approximately 4.8% (declining). Missouri repealed the corporate franchise tax in 2016.
- •Top personal income tax: Verify — approximately 4.8% (declining)
- •No franchise tax
- •4% statewide sales tax
- •Local earnings taxes in St. Louis and Kansas City (1%)
Missouri State Board of Registration for the Healing Arts
Missouri does not require entity registration with the Board of Healing Arts for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Missouri medical license
Employment Law Considerations
Missouri is generally employer-friendly. At-will employment, no state-mandated paid sick leave (Proposition A passed in 2024 establishes paid sick leave effective May 2025 — Verify implementation), and non-competes generally enforceable.
- •Proposition A: paid sick leave begins May 2025 (Verify final rules)
- •Missouri minimum wage adjusts annually (Proposition A also raises minimum wage)
- •Non-competes enforceable if reasonable
- •At-will employment
Official resources
Bookmark these official agency portals for Missouri entity formation, tax registration, and medical board information.
Looking for Missouri licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Missouri.
View Missouri licensing guide →Get the complete practice startup guide
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