Kansas Income Tax for LLC Owners and Sole Proprietors: 5.2% and 5.58% Brackets

If you run a business in Kansas as a sole proprietor or through an LLC, the profit usually reaches your personal return rather than being taxed at the business level. The rate you pay depends on your filing status and your total Kansas taxable income. For tax years 2024 and later, individuals pay one of two Kansas income tax rates: 5.2% or 5.58%.

This guide explains how those brackets work, how sole proprietors and LLC owners report business income, when an LLC is taxed at corporate rates instead, and what to confirm with the Kansas Department of Revenue (KDOR) before you file.

Informational content only. This article is not legal or tax advice. Tax rates, notices and filing rules change, and your situation may involve federal elections, multi-state income or other facts that change the answer. Talk with a qualified CPA or tax attorney before you make a filing decision.

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The Two Kansas Individual Income Tax Brackets

For tax years 2024 and later, Kansas taxes individual taxable income at 5.2% up to a threshold and at 5.58% above it. The threshold depends on your filing status:

Filing status	5.2% rate applies to	5.58% rate applies to
Single, head of household, or married filing separately	First $23,000	Income above $23,000
Married filing jointly	First $46,000	Income above $46,000

These thresholds come from KDOR notice 24-08, which implements SB 1 of 2024. Some tax guides list $30,000 and $60,000 thresholds. Those figures do not match the notice, so do not use them to estimate your tax.

The brackets apply to total taxable income, so your business profit stacks on top of wages, spousal income or other income reported on the same return. For example, a single filer with $60,000 of Kansas taxable income would have $23,000 taxed at 5.2% (about $1,196) and $37,000 taxed at 5.58% (about $2,065), for roughly $3,261 before credits and other adjustments. This is an illustration of how the two brackets stack, not a substitute for the KDOR instructions for your return.

How Sole Proprietors and LLC Owners Report Business Income

How your business income is reported depends on how your entity is classified for federal income tax:

Sole proprietorship: Business profit is reported on your individual Kansas return, along with your other income.
Single-member LLC: The LLC generally follows its federal classification. For a default single-owner LLC, that means the profit is reported on the owner's individual return, the same as a sole proprietor. KDOR's SALT FAQ addresses this treatment.
Multi-member LLC: The LLC is generally treated as a partnership for federal purposes unless it has elected otherwise. Each owner reports their share of the profit on their individual return.
S corporation: Shareholders pay at the same individual rates on income passed through to them.

Under each structure, the individual brackets apply. Net business income, after the deductions and adjustments your return allows, is the number that gets taxed. Keep separate books for the business so you can calculate that figure without guesswork at filing time.

When an LLC Pays the Corporate Rate Instead

An LLC that is taxed as a corporation is not a pass-through for Kansas income tax purposes. It pays the corporate normal tax of 3.5% on Kansas taxable income, plus a 3% surtax on Kansas taxable income over $50,000. The election changes who pays the tax and how, so compare the combined effect with a CPA before you make it, including how you plan to pay yourself from the company.

Other Kansas Business Costs and Taxes to Know

No LLC franchise tax. Kansas does not charge an annual franchise tax on LLCs.
No city or county income tax. Kansas has 105 counties and 624 cities. Kansas has no city or county income or earnings tax.
Kansas City, Missouri is a different city. Kansas City, Kansas is in Kansas and has no earnings tax. Kansas City, Missouri is in another state and does have an earnings tax. If you work or do business there, confirm that city's rules directly.
Biennial Information Report. This is a filing, not a tax. LLCs file the Information Report (Form ILC) with the Secretary of State every two years by April 15 for a $90 fee. The cycle follows your formation year: an LLC formed in an even year reports in even years, and one formed in an odd year reports in odd years. Corporations file Form IFP on the same biennial schedule for the same fee. A three month delinquency window follows the due date before forfeiture.
Sales tax, if you sell taxable goods. Register with KDOR before you begin selling taxable goods. The state sales tax rate is 6.5%. Cities and counties can add their own sales tax, so confirm the local rate with your city or county.

Will the Kansas Rates Change?

Future rate cuts are not automatic. Under SB 269 (K.S.A. 79-32,110c), any future reduction depends on state revenue. KDOR notice 26-11, dated October 15, 2026, states there will be no rate reduction for tax year 2027, so the current rates are the planning assumption for that year. Check KDOR's new tax notices page for any later change, since a later notice can change the picture.

Steps to Get Your Kansas Tax Setup in Order

Confirm your federal classification. Know whether your LLC is a single-member entity that follows its owner's return, a partnership, an S corporation or a corporation. This decides how your profit is reported.
Register with KDOR for the taxes that apply to you. Kansas has no general statewide business license, and KDOR business tax registration is free. Retailers obtain their sales tax registration through this process. Start at the KDOR business registration page.
Form the entity and keep it current. If you have not yet filed your Articles of Organization (Form DL), the filing fee is $85 through the Kansas Secretary of State. Calendar the $90 Information Report every two years by April 15.
Estimate your Kansas taxable income. Add expected business profit to your other income to see which bracket you are likely to land in. Revisit the estimate in any year your income changes sharply.
Confirm payment timing before you assume a schedule. Ask KDOR or your CPA how payments work for your situation, and do not rely on a schedule from a general guide.

Questions to Confirm With KDOR or a CPA

Your payment obligations and deadlines during the year: confirm with KDOR.
Whether income from another state or work in Kansas City, Missouri creates an additional filing: confirm with KDOR, the city, or a CPA.
Whether an election to be taxed as a corporation or an S corporation fits your numbers: discuss with a CPA.
Local permits and licenses for your trade: confirm with your city or county. Kansas issues no general statewide business license, and trades such as general contracting, electrical, plumbing and HVAC are licensed by cities and counties rather than the state. Some industries also need an agency license, such as the Kansas Department of Agriculture for food businesses.

Official Kansas Resources

Reminder: This guide is informational, not legal or tax advice. Confirm current rates and filing requirements with KDOR, and consult a qualified CPA or attorney for your situation.