Kansas taxes

Kansas taxes personal income at 5.2% and 5.58%, after both a standard deduction and a larger exemption allowance. A sole proprietor owes no separate business tax. LLCs, partnerships and corporations file a Secretary of State annual report for $53 online. C corporations pay 3.5% corporate income tax, plus a 3% surtax on profit above $50,000.

Personal income tax

Kansas residents file Form K-40, due April 15, 2026. The rate is 5.2% on taxable income up to $23,000 and 5.58% above that. Married couples filing jointly move to the higher rate at $46,000 instead. If you have a federal extension, enclose a copy with your K-40 and Kansas extends your return too. It does not give you more time to pay.

What sets Kansas apart: you get both a standard deduction and an exemption allowance, and the allowance is the bigger of the two. A single filer gets $3,605 plus $9,160. Kansas does not tax Social Security at any income level.

Return

Form K-40

Due date

April 15, 2026

Rates, single, head of household, married filing separately

5.2% up to $23,000 of taxable income; above that, 5.58% of all of it less $87

Rates, married filing jointly

5.2% up to $46,000 of taxable income; above that, 5.58% of all of it less $175

Standard deduction

$3,605 single, $8,240 married filing jointly, $6,180 head of household, $4,120 married filing separately

Exemption allowance

$9,160 single, head of household or married filing separately, $18,320 married filing jointly

Dependent exemption

$2,320 each

Disabled veteran

$2,320 more for each qualified disabled veteran

Not taxed

Social Security, at any income level

Sole proprietor

A sole proprietor with no LLC owes Kansas nothing at the business level. The annual report is for registered businesses only, so there is no report and no fee.

Your business profit is taxed on your own Form K-40, at the personal rates above.

Single-member LLC

Every Kansas LLC files a Secretary of State annual report on form LC each year, however few members it has. The fee is $53 filed online and more on paper, and it is owed whatever the business earned.

It is due the 15th day of the fourth month after the LLC's own tax year ends, so April 15 for a December year end. Kansas allows 90 days past that before the LLC is forfeited. The LLC's profit is taxed on your own Form K-40.

Partnership

A Kansas partnership files Form K-120S, the return Kansas uses for both partnerships and S corporations. The profit passes through to the partners, who report it on their own returns.

It also files the Secretary of State annual report, $53 online, due the 15th day of the fourth month after its tax year ends. That is April 15 for a calendar year.

S corporation

A Kansas S corporation files Form K-120S, the return Kansas uses for both partnerships and S corporations. The profit passes through to the shareholders, who report it on their own returns.

It also files the Secretary of State annual report, $53 online, due the 15th day of the fourth month after its tax year ends. That is April 15 for a calendar year.

C corporation

A C corporation files Form K-120 and pays 3.5% of its Kansas taxable income, plus a 3% surtax on the part above $50,000. So the rate is 3.5% up to $50,000 and 6.5% above it.

Kansas does not count sales alone. A corporation selling into other states averages its Kansas share of property, payroll and sales, using only the factors it has anywhere. A business whose payroll factor is more than twice the average of the other two may choose a formula of property and sales instead.

It also files the $53 Secretary of State annual report, due the 15th day of the fourth month after its tax year ends.

Return

Form K-120

Corporate income tax

3.5%, plus 3% on the part above $50,000

Multi-state profit

Average of the Kansas shares of property, payroll and sales

Annual report fee

$53 filed online

Estimate your state tax

Pick your business type and enter this year's numbers to see the state business tax Kansas charges. It assumes all your sales are in Kansas.

An estimate for planning, not tax advice.

Sources

• Kansas 2025 Individual Income Tax booklet (ip25)
• sos.ks.gov Instructions for Filing an Annual Report: fee schedule and due date
• ksrevenue.gov 2025 Corporate Income Tax Instructions (Rev. 7-25): Form K-120 line 29 "Normal tax (3.5% of line 28)", line 30 "Surtax (3% of line 28 in excess of $50,000)", and Part VI lines D and E

Last reviewed August 2026.