Section 79-32,110 - Tax imposed; classes of taxpayers; rates(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:(1) Married individuals filing joint returns. (A) | |
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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) | |
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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. 2023 Supp. 74-50,321, 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. Amended by L. 2024SP1, ch. 1,§ 16, eff. 6/27/2024.Amended by L. 2022, ch. 3,§ 15, eff. 2/10/2022.Amended by L. 2017, ch. 84,§ 4, eff. 7/1/2017.Amended by L. 2015, ch. 102,§ 3, eff. 7/1/2015.Amended by L. 2015, ch. 99,§ 25, eff. 7/1/2015.Amended by L. 2013, ch. 135,§ 1, eff. 6/20/2013.Amended by L. 2012, ch. 135,§ 10, eff. 7/1/2012.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; July 1.