StructureCost2026

Kansas: what each business structure costs a year

At $100,000 profit, an LLC taxed as an S corp costs $4,916 a year less than a sole proprietorship in Kansas. All figures are 2026 tax and fees.

$4,916 a year

less as an LLC taxed as an S corp than as a sole proprietorship in Kansas, at these numbers. That includes the state's pass-through entity tax election.

More settings revenue, salary, filing status, payroll costs, PTET

Kansas, 2026: $100,000 profit, single filer

StructureYearly costvs yoursTo set up
Sole proprietorship yours $26,751 $0
Itemized: $26,751
Self-employment taxirs.gov, 2026 rates$14,130
Federal income taxirs.gov, 2026 rates$8,235
State income taxkslegislature.gov, checked Oct 23, 2026$4,386
Yearly cost$26,751
Single-member LLC $26,780 +$29 $85
Itemized: $26,780
Business Entity Information Reportsos.ks.gov, checked Oct 23, 2026$45
Self-employment taxirs.gov, 2026 rates$14,123
Federal income taxirs.gov, 2026 rates$8,228
State income taxkslegislature.gov, checked Oct 23, 2026$4,384
Yearly cost$26,780
LLC taxed as an S corp lowest $21,835 −$4,916 $85
Itemized: $21,835
Business Entity Information Reportsos.ks.gov, checked Oct 23, 2026$45
Payroll tax on your salaryirs.gov, 2026 rates$6,426
Payroll service and tax return (estimate)$1,800
Kansas pass-through entity tax, paid by the company (elected)ksrevisor.gov, checked Oct 23, 2026$3,057
Federal income taxirs.gov, 2026 rates$9,075
State income tax, after the PTET creditkslegislature.gov, checked Oct 23, 2026$1,432
Yearly cost$21,835
S corporation $21,835 −$4,916 $85
Itemized: $21,835
Business Entity Information Reportsos.ks.gov, checked Oct 23, 2026$45
Payroll tax on your salaryirs.gov, 2026 rates$6,426
Payroll service and tax return (estimate)$1,800
Kansas pass-through entity tax, paid by the company (elected)ksrevisor.gov, checked Oct 23, 2026$3,057
Federal income taxirs.gov, 2026 rates$9,075
State income tax, after the PTET creditkslegislature.gov, checked Oct 23, 2026$1,432
Yearly cost$21,835
C corporation $30,485 +$3,734 $85
Itemized: $30,485
Business Entity Information Reportsos.ks.gov, checked Oct 23, 2026$45
Payroll tax on your salaryirs.gov, 2026 rates$6,426
Payroll service and tax return (estimate)$2,000
State corporate income taxkslegislature.gov, checked Oct 23, 2026$2,321
Federal corporate income tax (21%)irs.gov, 2026 rates$10,976
Federal income taxirs.gov, 2026 rates$4,981
State income taxkslegislature.gov, checked Oct 23, 2026$3,736
Yearly cost$30,485
What these figures count
  • State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
  • Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
  • The 20% qualified business income deduction with its income limits and the professional-service rule.
  • Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

When an S corp election pays in Kansas

Electing S corp tax treatment for an LLC starts to pay in Kansas at about $50,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.

An S corp in Kansas can elect to pay the state's income tax itself, a pass-through entity tax of 5.58%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalksrevisor.gov.

ProfitSole propLLCLLC as S corpC corp
$30,000$5,967$6,001$7,454$7,907
$50,000$11,525$11,557$11,313$13,594
$75,000$18,585$18,617$14,974$20,692
$100,000$26,751$26,780$21,835$30,485
$150,000$44,586$44,616$36,753$51,920
$200,000$63,003$63,036$52,478$72,537
$300,000$107,203$107,216$86,293$115,112

Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.

State fees and taxes in Kansas

LLCCorporation
Filing to form$85Articles of Organization (Form DL)$85Articles of Incorporation (Form AI)sos.ks.gov
Yearly reportBusiness Entity Information Report, $90 every two yearsBusiness Entity Information Report, $90 every two yearssos.ks.gov
Report dueApril 15 of every other year (even or odd year matching the formation year)April 15 of every other year (even or odd year matching the formation year)

Not in the calculator: Kansas has no local income tax on wages or business income. A few local intangibles taxes on interest and dividends may still exist; not modelled.

Switching calculators for Kansas

By profession in Kansas

Questions

Is an S corp worth it in Kansas?

On these figures, from about $50,000 of profit. At $100,000 an LLC taxed as an S corp costs $21,835 a year against $26,780 for a plain LLC, $4,945 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.

How much does an LLC cost per year in Kansas?

The state charges Business Entity Information Report, $90 every two years. Forming one costs $85.

Does Kansas recognise the S corp election?

Yes. The federal election carries over with no separate state form. S corporations are pass-through. Optional pass-through entity tax election is not modelled.

What income tax does Kansas charge?

Kansas taxes personal income in 2 brackets, from 5.2% to 5.58% (2026, single filer). C corporations pay 4% to 7% of net income.

How this page models Kansas (1)

Sources checked 2026-10-23. Each figure links to the state or IRS page it comes from.

Other states