Key Takeaways
- Kansas taxes LLC pass-through income at Two brackets: 3.10% and 5.70%
- Kansas imposes no separate entity-level franchise tax on standard LLCs
- Sales Tax: 6.5% (combined: 6.5%–10.6%)
- Biennial Report (Information Report) due 15th day of the 4th month after the tax year ends (April 15 for calendar-year filers), $53 online fee
- Federal self-employment tax of 15.3% applies to net LLC profit regardless of state
- Kansas automatically follows the federal S-Corp election with no separate state approval process and no additional entity-level tax triggered by the election itself.
- Same-day formation and compliance filing available through LLC Attorney at no markup on state fees
Kansas taxes LLC pass-through profit fully and ordinarily today, at graduated rates of 3.10% and 5.70% — despite what some outdated content still claims. The famous 2013 'LLC loophole' that exempted pass-through business income from Kansas tax was repealed by the Legislature in 2017, and it has been dead for nearly a decade.
This guide covers exactly what a Kansas LLC owes in 2026 — state and federal tax obligations, why the old LLC exemption no longer applies, the Biennial Report's tax-year-end due date (not your formation anniversary), and when an S-Corp election is worth the added payroll complexity.
Kansas Personal Income Tax on LLC Profit
By default, a Kansas LLC is a pass-through entity — the LLC itself doesn't pay federal income tax. Profit flows through to the owners' personal returns, where it's taxed once at the federal level and once at Kansas's graduated 3.10%/5.70% rates. This is a genuinely important point to get right: Kansas pass-through income is fully and ordinarily taxed today, a fact some outdated content still gets wrong (see below).
Kansas's rate: Two brackets: 3.10% and 5.70%
Kansas moved to a simplified two-bracket structure for 2026 — 3.10% up to roughly $30,000 single / $60,000 joint, and 5.70% above those thresholds — consolidated from a prior three-bracket system under 2024 reform. Confirm the exact inflation-adjusted thresholds directly with the Kansas Department of Revenue before relying on precise dollar cutoffs.
Every dollar of LLC pass-through profit is fully taxed at these ordinary Kansas rates on the member's personal return — there is no special exemption for LLC or partnership income (see the entity-level tax section below for why that matters).
Does Kansas Charge an Entity-Level Franchise Tax?
Kansas has no franchise tax (repealed in 2011) and no minimum LLC tax. Standard LLCs owe nothing at the entity level beyond the biennial report fee. It's important to be clear about Kansas's tax history here: from 2013 to 2017, Kansas's so-called 'LLC loophole' under Governor Brownback's HB 2117 fully exempted pass-through business income from state income tax. The Kansas Legislature overrode Brownback's veto and repealed that exemption in June 2017 after it created a multi-billion-dollar hole in the state budget. Pass-through income has been fully taxed at ordinary Kansas rates ever since — any claim that Kansas LLCs don't pay state income tax on business profit is describing a policy that has been dead for nearly a decade. Kansas recognizes the federal S-corp election with no separate entity-level tax.
Kansas Sales Tax
Kansas's average combined state-plus-local sales tax rate runs around 8.68%, with some jurisdictions reaching as high as 10.6% across the state's more than 900 local taxing jurisdictions. Most retailers of tangible personal property and specifically enumerated services need to register and collect.
- State rate: 6.5%, combined: 6.5%–10.6%
- Registration: Form CR-16 (Business Tax Application), No fee, no bond required fee with the Kansas Department of Revenue
- The Kansas Department of Revenue assigns your filing frequency based on your estimated sales tax liability.
Kansas Annual Report Requirement
Kansas requires every LLC to file Biennial Report (Information Report) with the Kansas Secretary of State, due 15th day of the 4th month after the tax year ends (April 15 for calendar-year filers). Filing fee: $53 online.
Kansas moved from annual to biennial filing in January 2024. Entities formed in even years file in succeeding even years; odd-year formations file in odd years. Notably, the due date is tied to your tax year end, not your formation anniversary — a detail that trips up a lot of owners who assume it matches the LLC's formation date. If unfiled within 90 days of the due date, the Secretary of State may administratively dissolve the LLC.
Reinstatement requires filing the delinquent Biennial Report and paying accumulated fees through the Kansas Secretary of State.
Federal Self-Employment Tax and How Your Kansas LLC Is Classified
Regardless of which state you're in, LLC owners who materially participate in the business owe federal self-employment tax — 15.3% on net profit, covering Social Security (up to the $184,500 (2026) wage base) and Medicare (no cap).
Single-Member LLCs
A single-member Kansas LLC defaults to a disregarded entity — you report income and expenses on Schedule C of your personal Form 1040 and compute self-employment tax on Schedule SE.
Multi-Member LLCs
A multi-member Kansas LLC defaults to partnership taxation, filing Form 1065 and issuing each member a Schedule K-1. There is no current Kansas-specific filing distinction tied to member count — the distinctions that existed during the 2013–2017 exemption era are moot since the repeal.
Should Your Kansas LLC Elect S-Corp Taxation?
An S-Corp election lets you split LLC profit into a reasonable salary (payroll-taxed) and distributions (not subject to self-employment tax), once the business is consistently profitable enough to justify the added payroll complexity.
Kansas's treatment: Kansas automatically follows the federal S-Corp election with no separate state approval process and no additional entity-level tax triggered by the election itself.
With the 2017 repeal fully in effect, Kansas is now a 'normal' pass-through-taxing state — the S-corp election calculus is driven entirely by federal self-employment-tax savings weighed against Kansas's graduated 3.10%/5.70% brackets, with no special state-level advantage or penalty either way.
Kansas LLC Tax Costs at a Glance
How to Handle Your Kansas LLC's Taxes
If You Do It Yourself
Step 1 — Get your federal EIN before anything else.
Apply for your EIN for free directly at irs.gov — a purely federal application with no Kansas-specific step.
Step 2 — Confirm your default federal tax classification.
A single-member LLC defaults to a disregarded entity (Schedule C); a multi-member LLC defaults to partnership taxation (Form 1065 plus Schedule K-1 for each member). Neither requires a separate election — this is automatic unless you file Form 8832 or Form 2553 to change it.
Step 3 — Register with the Kansas Department of Revenue if required for state income tax withholding or estimated payments.
Every dollar of LLC pass-through profit is fully taxed at these ordinary Kansas rates on the member's personal return — there is no special exemption for LLC or partnership income (see the entity-level tax section below for why that matters).
Step 4 — Register for sales tax if you sell taxable goods or services.
File Form CR-16 (Business Tax Application) with the Kansas Department of Revenue at ksrevenue.gov, No fee, no bond required fee. The Kansas Department of Revenue assigns your filing frequency based on your estimated sales tax liability.
Step 5 — Register for payroll/reemployment tax the moment you hire your first employee.
The moment you hire your first employee, register with the Kansas Department of Labor. The 2026 new-employer UI rate is reported at 2.7% (confirm the current figure directly with KDOL, since some 2025 sources cited a lower transitional 1.75% non-construction rate), applied to a taxable wage base of $14,000.
Step 6 — Set up quarterly estimated tax payments.
If you expect to owe $1,000 or more in combined federal and Kansas tax for the year, both the IRS and Kansas DOR expect quarterly estimated payments covering income tax and federal self-employment tax on your LLC profit.
Step 7 — File your Biennial Report (Information Report) every Kansas deadline.
Biennial Report (Information Report) is due 15th day of the 4th month after the tax year ends (April 15 for calendar-year filers) with the Kansas Secretary of State, $53 online fee.
Step 8 — Decide whether an S-Corp election makes sense once your LLC is consistently profitable.
With the 2017 repeal fully in effect, Kansas is now a 'normal' pass-through-taxing state — the S-corp election calculus is driven entirely by federal self-employment-tax savings weighed against Kansas's graduated 3.10%/5.70% brackets, with no special state-level advantage or penalty either way.
Step 9 — Watch for Kansas-specific tax traps.
The single biggest trap in Kansas is stale information about the repealed 2013–2017 'LLC exemption' — verify any claim that Kansas doesn't tax pass-through income is describing current law, not the dead Brownback-era policy. The Biennial Report's due date tied to tax year end (not formation anniversary) is the second thing that catches owners off guard.
Step 10 — Keep business and personal finances completely separate.
Commingling funds is the single biggest reason courts pierce the LLC liability shield, and it also makes tax preparation far more error-prone. Run all business income and expenses through a dedicated business bank account and keep receipts.
If LLC Attorney Does It for You
- Submit your information at llcattorney.com — entity classification, expected revenue, and whether you'll be hiring employees or collecting sales tax.
- LLC Attorney obtains your EIN, registers you with the Kansas Department of Revenue and Kansas Department of Revenue as needed, and sets up your compliance calendar for Biennial Report (Information Report).
- Receive reminders before every deadline through your client portal, plus access to flat-fee attorney consultations (no retainer) when an S-Corp election or multi-state question needs a licensed professional's judgment call.
When Should You Talk to a Tax Professional About Your Kansas LLC?
Kansas's tax picture is relatively straightforward today, but a CPA is worth consulting to confirm your LLC's correct Biennial Report filing year and deadline (since it's tied to tax year end, not formation date), or to run the numbers on an S-Corp election given Kansas's graduated brackets.
What You Actually Get With LLC Attorney's Kansas Compliance Service
A lot of what's written online about Kansas LLC taxes is years out of date — the 2013 pass-through exemption is gone, and Kansas fully taxes your profit today. LLC Attorney's Kansas service is built on current law, not a stale headline from a repealed policy.
- EIN obtained for you at no extra charge.
- State tax and sales tax registration handled as part of formation, starting at $49.
- An ongoing compliance subscription (available through an ongoing compliance subscription — contact LLC Attorney for current pricing) tracks every Kansas deadline — Biennial Report (Information Report), and registered agent renewal.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for S-Corp election analysis and multi-state nexus questions.
Kansas's tax rules have changed more than most states' in the last decade — LLC Attorney keeps your Kansas LLC's filings and tax assumptions current, not built on a decade-old loophole that no longer exists.
Get Your Kansas LLC's Taxes Set Up Correctly
Getting your EIN, tax registrations, and compliance calendar right from day one prevents expensive corrections later. LLC Attorney's Kansas formation service starts at $49, and an ongoing compliance subscription (available through an ongoing compliance subscription — contact LLC Attorney for current pricing) keeps you ahead of every deadline after that. See our full pricing for all service tiers.
Frequently Asked Questions
No. Kansas repealed its franchise tax back in 2011 and has no minimum LLC tax today. Your recurring state-level obligation is the Biennial Report ($53 online), filed every two years rather than annually.
Only if you sell taxable tangible personal property or enumerated services. Register for free through the Kansas Department of Revenue (Form CR-16), then collect the 6.5% state rate plus local add-ons — combined rates average around 8.68% and can reach 10.6% in some jurisdictions.
Kansas LLCs file a Biennial Report with the Secretary of State every two years, due the 15th day of the 4th month after your tax year ends (April 15 for calendar-year filers) — not your formation anniversary — for $53 online.
If your Biennial Report goes unfiled within 90 days of the due date, the Secretary of State may administratively dissolve the LLC. Reinstatement requires filing the delinquent report and paying accumulated fees.
It depends on your profit level. With Kansas's 2017 repeal of its old pass-through exemption fully in effect, the S-Corp calculus here is a standard federal self-employment-tax decision weighed against Kansas's graduated 3.10%/5.70% brackets — no special state-level incentive or penalty either way.
A single-member Kansas LLC defaults to a disregarded entity for federal tax purposes — you report income on Schedule C and pay self-employment tax via Schedule SE. Kansas adds its graduated 3.10%/5.70% income tax on top at the personal level, with no special exemption for LLC income.
If your LLC does business in a state other than the one it's formed in — an office, employees, inventory, or significant sales there — you may have created nexus requiring registration and tax obligations in that state too. This is fact-specific and worth a conversation with a tax professional if you operate in multiple states.
For a typical Kansas LLC with in-state owners and no employees: graduated 3.10%/5.70% state income tax on your share of profit, no franchise tax, just the $53 Biennial Report every two years, plus federal income tax and 15.3% federal self-employment tax (up to the $184,500 Social Security wage base for 2026). Add 6.5%–10.6% sales tax only if you sell taxable goods or services.
Yes. LLC Attorney's ongoing compliance subscription tracks your Kansas filing deadlines, handles your Biennial Report (Information Report), and connects you with flat-fee attorney consultations (no retainer) when a tax question needs a licensed professional's judgment call.