Kansas Statutes Chapter 79. Taxation § 79-32,110. Tax imposed; classes of taxpayers; .schedules of tax rates

(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