2026 Kansas Statutes

Measures Affecting This Section

Enacted only

HB 2029 — Reconciling multiple amendments to certain statutes. (amending · As Amended)
HB 2231 — Providing an additional personal exemption for head of household tax filers and increasing the personal exemption for certain disabled veterans for purposes of income tax, modifying the definition of household income and increasing the household income and the appraised value thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead refund claims. (amending · As Amended)
HB 2318 — Providing that future personal and corporate income tax rate decreases be contingent on exceeding tax receipt revenues. (amending · As Introduced)
HB 2336 — Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor, the decrease in corporate income tax rates determining when sales other than tangible personal property are made in the state and excluding sales of a unitary business group of electric and natural gas public utilities. (amending · As Introduced)
SB 259 — Providing that future personal and corporate income tax rate decreases be contingent on exceeding tax receipt revenues. (amending · As Introduced)
SB 269 — Providing that future income tax and privilege tax rate decreases be contingent on exceeding revenue estimates and retaining a certain amount in the budget stabilization fund. (amending · As Amended)
SB 283 — Decreasing individual income tax rates, discontinuing tax credits of the high performance incentive program and the Kansas affordable housing tax credit act, discontinuing payroll withholding tax benefits of the promoting employment across Kansas act, discontinuing the crediting of certain amounts to the job creation program fund and repealing certain tax credits. (amending · As Introduced)

79-32,110. Tax imposed; classes of taxpayers; schedules of tax rates. [See Revisor's Note] (a) Resident individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, which tax shall be computed in accordance with the following tax schedules unless otherwise modified pursuant to K.S.A. 2025 Supp. 79-32,110c, and amendments thereto:

(1) Married individuals filing joint returns.

(A) For tax years 2018 through 2023:

If the taxable income is: The tax is:

Not over $30,000 3.1% of Kansas taxable

income

Over $30,000 but not over $60,000 $930 plus 5.25% of excess

over $30,000

Over $60,000 $2,505 plus 5.7% of excess

over $60,000

(B) For tax year 2024, and all tax years thereafter:

If the taxable income is: The tax is:

Not over $46,000 5.2% of Kansas taxable

income

Over $46,000 $2,392 plus 5.58% of excess

over $46,000

(2) All other individuals.

(A) For tax years 2018 through 2023:

If the taxable income is: The tax is:

Not over $15,000 3.1% of Kansas taxable

income

Over $15,000 but not over $30,000 $465 plus 5.25% of excess

over $15,000

Over $30,000 $1,252.50 plus 5.7% of

excess over $30,000

(B) For tax year 2024, and all tax years thereafter:

If the taxable income is: The tax is:

Not over $23,000 5.2% of Kansas taxable

income

Over $23,000 $1,196 plus 5.58% of excess

over $23,000

(b) Nonresident individuals. A tax is hereby imposed upon the Kansas taxable income of every nonresident individual, which tax shall be an amount equal to the tax computed under subsection (a) as if the nonresident were a resident multiplied by the ratio of modified Kansas source income to Kansas adjusted gross income.

(c) Corporations. A tax is hereby imposed upon the Kansas taxable income of every corporation doing business within this state or deriving income from sources within this state. Such tax shall consist of a normal tax and a surtax and shall be computed as follows unless otherwise modified pursuant to K.S.A. 2025 Supp. 74-50,321 or 79-32,110c, and amendments thereto:

(1) The normal tax shall be in an amount equal to 4% of the Kansas taxable income of such corporation; and

(2) the surtax shall be in an amount equal to 3% of the Kansas taxable income of such corporation in excess of $50,000.

(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable income of estates and trusts at the rates provided in subsection (a)(2).

(e) Notwithstanding the provisions of subsections (a) and (b), for tax years 2018 through 2023, married individuals filing joint returns with taxable income of $5,000 or less and all other individuals with taxable income of $2,500 or less shall have a tax liability of zero.

History: L. 1967, ch. 497, § 3; L. 1969, ch. 454, § 1; L. 1970, ch. 394, § 1; L. 1977, ch. 344, § 3; L. 1978, ch. 407, § 2; L. 1979, ch. 321, § 1; L. 1988, ch. 381, § 2; L. 1989, ch. 303, § 1; L. 1992, ch. 280, § 55; L. 1997, ch. 41, § 13; L. 1998, ch. 130, § 19; L. 2008, ch. 182, § 22; L. 2012, ch. 135, § 10; L. 2013, ch. 135, § 1; L. 2015, ch. 99, § 25; L. 2015, ch. 102, § 3; L. 2017, ch. 84, § 4; L. 2022, ch. 3, § 15; L. 2024, ch. 1, § 16 (Special Session); L. 2025, ch. 116, § 4; July 1.

Section was amended multiple times in the 2025 session, see also 79-32,110b.

Article 32. - INCOME TAX