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Texascorporate tax inKansas
Moderate — top rate 5–7.99%

Kansas

Top Rate
6.5%
Rate Structure
Graduated
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

Kansas's top corporate income tax rate is 6.5%, applied as graduated brackets. This places Kansas in the "Moderate (5–7.99%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

3.5% on first $50,000; 6.5% on income over $50,000 (the 6.5% includes a 3.0% surtax). Effective tax year 2024 reform reduced rates from prior 4%/7% structure.

S-Corp & Pass-Through Treatment

Kansas recognizes federal S-corp election. Pass-through entities may elect to be taxed at the entity level under Kansas's SALT Parity Act at the highest individual rate (5.7%).

Official State Revenue Department

For current corporate tax rules in Kansas, consult the state's official source at https://www.ksrevenue.gov/bustaxtypescit.html. Rates and rules change annually — verify with a qualified tax professional before taking any action.

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Related guides

Kansas Department of Revenue: https://www.ksrevenue.gov/bustaxtypescit.html
Law last updated: 2024Row last reviewed: Apr 26, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.