What are the Kansas individual income tax rates for 2015 through 2018 after the 2015 changes?

Plain-English summary

Kansas Notice 15-06 explains that Senate Substitute for House Bill 2109 and House Substitute for Senate Bill 270 (2015) amended K.S.A. 79-32,110 to stop the phase-down of individual income tax rates through tax year 2017 and reduce the rate slightly beginning in 2018.

Married filing joint returns:

• Tax years 2015-2017: 2.7% of Kansas taxable income not over $30,000; $810 plus 4.6% of the excess over $30,000.
• Tax year 2018 and later: 2.6% not over $30,000; $780 plus 4.6% of the excess over $30,000.

All other individuals (and estates and trusts):

• Tax years 2015-2017: 2.7% not over $15,000; $405 plus 4.6% of the excess over $15,000.
• Tax year 2018 and later: 2.6% not over $15,000; $390 plus 4.6% of the excess over $15,000.

Corporate tax unchanged. These changes do not affect corporate income tax rates.

What this means for you

Individual filers, estates, and trusts

• Your bottom-bracket rate stayed at 2.7% for 2015-2017 and dropped to 2.6% for 2018 and later; the top marginal rate on income above the bracket stayed at 4.6%.

Corporations

• Corporate income tax rates were not changed by these bills.

Common questions

What is the joint-filer rate for 2015-2017? 2.7% up to $30,000, then $810 plus 4.6% of the excess.

What changed for 2018? The bottom-bracket rate fell to 2.6% (joint: $780 plus 4.6% over $30,000; others: $390 plus 4.6% over $15,000).

Do these rates apply to estates and trusts? Yes -- they use the "all other individuals" schedule.

Were corporate rates affected? No.

Citations and references

• Senate Substitute for House Bill 2109 (2015), Section 25, and House Substitute for Senate Bill 270 (2015), Section 3 -- amended K.S.A. 79-32,110 to set the 2015-2017 and 2018-and-later rate schedules.
• Corporate income tax rates were not changed.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 15-06

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                          NOTICE 15-06

                            INCOME TAX RATES CHANGED
                        FOR INDIVIDUALS, ESTATES, AND TRUSTS
                                    (JULY 1, 2015)

 During the 2015 Legislative Session Senate Substitute for House Bill 2109 and House

Substitute for Senate Bill 270 were passed and signed into law. Section 25 of Session Senate
Substitute for House Bill 2109 and Section 3 House Substitute for Senate Bill 270 amend K.S.A.
79-32,110, the statute which establishes the rates of income tax in Kansas. Beginning in tax year
2015, the phase-down of individual income tax rates is stopped until tax year 2018. For tax year
2018 and all later years the rate is reduced slightly from the 2015 rate.

 Kansas income tax rates for tax year 2015 and later years are as follows:

                                Married Filing Joint Returns

  For tax years 2015, 2016 and 2017:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.7% of Kansas taxable income
Over $30,000 .............................. $810 plus 4.6% of excess over $30,000

  For tax year 2018, and all tax years thereafter:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.6% of Kansas taxable income
Over $30,000 .............................. $780 plus 4.6% of excess over $30,000

                                  All Other Individuals
                              (As Well As Estates and Trusts)

  For tax years 2015, 2016 and 2017:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.7% of Kansas taxable income
Over $15,000 .............................. $405 plus 4.6% of excess over $15,000

  For tax year 2018, and all tax years thereafter:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.6% of Kansas taxable income
Over $15,000 .............................. $390 plus 4.6% of excess over $15,000

                     Corporate Income Tax Rates Not Affected

 The changes made by Senate Substitute for House Bill 2109 and House Substitute for

Senate Bill 270 do not affect corporate income tax. Corporate income tax rates have not
changed.

                               Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about this Notice, please contact:

                           Taxpayer Assistance Center
                          Kansas Department of Revenue
                          915 SW Harrison St., 1st Floor
                            Topeka, KS 66612-1588
                              Phone: 785-368-8222
                               Fax: 785-291-3614