KS
Kansas Small Business Tax Guide
Educational overview, not tax advice: Kansas tax wording from the state statutes, with federal points from the IRS.
Disclaimer: This page is educational content only. Tax laws change, and your situation may differ. It is not legal, tax, or financial advice. Consult a qualified professional licensed in Kansas before making filing or planning decisions.
Tax landscape for small businesses
Every Kansas figure below comes straight from the Kansas Statutes as the Kansas Legislature publishes them, and every federal figure from an IRS page. Each one carries its source and the date it was read. For current guidance, forms and filing, see the Kansas Department of Revenue.
K.S.A. 79-32,110 (Kansas, 2026 Kansas Statutes, checked October 31, 2026) sets the individual schedules "For tax year 2024, and all tax years thereafter:". For "All other individuals." it lists "Not over $23,000" at "5.2% of Kansas taxable income" and "Over $23,000" at "$1,196 plus 5.58% of excess over $23,000". The same section applies its schedules "unless otherwise modified pursuant to K.S.A. 2025 Supp. 79-32,110c".
On retail sales, K.S.A. 79-3603 (Kansas, 2026 Kansas Statutes, checked October 31, 2026) levies the retailers' sales tax "at the rate of 6.5%."
Worked example, with sample figures: a Kansas invoice for $2,400.00 of taxable goods, at the "6.5%" rate in K.S.A. 79-3603 (Kansas, 2026 Kansas Statutes, checked October 31, 2026), adds $156.00 of state sales tax (2,400.00 × 0.065), for a total of $2,556.00. Only the statute's state rate is used here; ask the Kansas Department of Revenue which rate applies to your own sale.
Tax overview
Each row lists a tax area and its notes. Confirm current figures with your state's tax agency or the IRS.
| Tax type | Rate or basis | Notes |
|---|---|---|
| Individual income tax (all other individuals) | "5.2%" and "5.58%" | K.S.A. 79-32,110 (Kansas, 2026 Kansas Statutes, checked October 31, 2026), "For tax year 2024, and all tax years thereafter:": "Not over $23,000" at "5.2% of Kansas taxable income"; "Over $23,000" at "$1,196 plus 5.58% of excess over $23,000". |
| Individual income tax (married, joint return) | "5.2%" and "5.58%" | Same section and date: "Not over $46,000" at "5.2% of Kansas taxable income"; "Over $46,000" at "$2,392 plus 5.58% of excess over $46,000". |
| Corporate income tax | "4%" normal tax, "3%" surtax | K.S.A. 79-32,110 (Kansas, 2026 Kansas Statutes, checked October 31, 2026): "The normal tax shall be in an amount equal to 4% of the Kansas taxable income of such corporation", and the surtax is "3% of the Kansas taxable income of such corporation in excess of $50,000". |
| Retailers' sales tax (state rate) | "6.5%" | K.S.A. 79-3603 (Kansas, 2026 Kansas Statutes, checked October 31, 2026): "a tax at the rate of 6.5%." Food has its own rule: "the state rate on the gross receipts from the sale of food and food ingredients shall be as set forth in K.S.A. 2025 Supp. 79-3603d". |
| Federal self-employment tax | "15.3%" | The IRS self-employment tax page (In the US (federal), last reviewed or updated October 30, 2026): "The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance)." |
Filing requirements
This list isn't a complete checklist for your business.
Kansas forms and due dates
Forms and due dates aren't listed here. Get them from the department or from a tax professional.
Federal estimated tax
The IRS estimated taxes page (In the US (federal), last reviewed or updated September 25, 2026) says "Individuals, including sole proprietors, partners, and S corporation shareholders, generally have to make estimated tax payments if they expect to owe tax of $1,000 or more when their return is filed." For a corporation the same page says "Corporations generally have to make estimated tax payments if they expect to owe tax of $500 or more when their return is filed."
Sellers without a Kansas location
K.S.A. 79-3702 (Kansas, as retrieved on November 1, 2026) makes a seller with no other Kansas tie a "retailer doing business in this state" if "during the current or immediately preceding calendar year, the retailer had in excess of $100,000 of cumulative gross receipts from sales by the retailer to customers in this state." The same section says such a retailer "shall not be required to collect and remit any taxes from sales occurring prior to July 1, 2021."
Exempt sales
K.S.A. 79-3606 (Kansas, as retrieved on November 1, 2026) opens with "The following shall be exempt from the tax imposed by this act:" and then names each exempt sale under its own letter. This page doesn't restate that list.
Federal self-employment tax
The IRS self-employment tax page (In the US (federal), last reviewed or updated October 30, 2026) gives this as one of two cases that call for SE tax and Schedule SE: "Your net earnings from self-employment (excluding church employee income) were $400 or more."
Deductions and write-offs
Confirm with your state how it treats each item.
- Part of your SE tax: the IRS self-employment tax page (In the US (federal), last reviewed or updated October 30, 2026) says "You can deduct the employer-equivalent portion of your self-employment tax in figuring your adjusted gross income." Ask a tax professional how that carries into a Kansas return.
- Records that back each figure: the IRS recordkeeping page (In the US (federal), last reviewed or updated May 1, 2026) says "You may choose any recordkeeping system suited to your business that clearly shows your income and expenses."
Practical tips
- Look up the food rule on its own. K.S.A. 79-3603 sends the state rate for food to "K.S.A. 2025 Supp. 79-3603d", so read that section, or ask the Department of Revenue, before you invoice food.
- Watch for a changed schedule. K.S.A. 79-32,110 applies its tables "unless otherwise modified pursuant to K.S.A. 2025 Supp. 79-32,110c".
- Enter the Kansas rate a single time. Billed's invoice software page says "Save your tax rates and settings once, and Billed calculates taxes automatically when you create invoices and estimates."
- Sort costs as they happen. Billed's expense tracking page says "Give every expense a category so your spending is already sorted when you file taxes or hand the year to your accountant."
Frequently asked questions
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At a glance
| Topic | What the Kansas Statutes or the IRS say |
|---|---|
| Individual income tax | "5.2% of Kansas taxable income" and "5.58% of excess" (K.S.A. 79-32,110, Kansas, 2026 Kansas Statutes, checked October 31, 2026) |
| Corporate surtax | "3% of the Kansas taxable income of such corporation in excess of $50,000" (K.S.A. 79-32,110, Kansas, 2026 Kansas Statutes, checked October 31, 2026) |
| Sales tax, state rate | "at the rate of 6.5%." (K.S.A. 79-3603, Kansas, 2026 Kansas Statutes, checked October 31, 2026) |
| Self-employment tax | "The self-employment tax rate is 15.3%." (IRS, In the US (federal), last reviewed or updated October 30, 2026) |
When this isn't for you
For Kansas sole proprietors and small companies who want the statute wording and the federal points side by side. It leaves out local sales tax, payroll, property tax and audits. Take those to the Kansas Department of Revenue or a tax professional.