Missouri Historic Tax Credit Program

25% Tax Credit

The state credits apply to income-producing property including either commercial or residential rental property, or personal residences that are certified historic structures and meet the minimum investment threshold. Missouri law provides an investment tax credit equal to 25% of approved costs associated with qualified rehabilitation made after Jan. 1, 1998. A state tax credit is a dollar-for-dollar reduction or elimination of an individual/entity’s state tax liabililty.

Full program rules can be found here: https://ded.mo.gov/media/pdf/htc-program-guidelines-8-28-24

The program is managed by the Missouri Department of Economic Development (Program homepage) with assistance from the State Historic Preservation Office (Architectural Preservation Services page.)

The Facts

Communities that have utilized the Missouri HTC
Map: Christina Clagett

Results of Missouri’s Historic Preservation Tax Credits Through 2020:

  • Over $10 billion in private investment before the credits were issued
  • 3,700+ projects in 72 communities
  • 72,000+ construction jobs
  • 22,000+ permanent jobs

2020 Report on Missouri Tax Credits by the Missouri Department of Economic Development

Program Updates

Update Summer 2024: More improvements were made to the Missouri program! Changes include, but are not limited to: an increase to 35% in certain areas, not-for-profits are now eligible to utilize the credit, solidified timelines for application review, and more. Full program guidelines updated as of August 2024 can be viewed here.

Update: In Spring 2021, a new application and score card for Missouri applications was released. Visit the Missouri DED website to ensure you download the most recent materials.

Update: On May 1, 2019, New Rules regarding the Missouri Historic Preservation Tax Credit were released to the public.

Visit Ded.mo.gov to view program info