Overview
Kansas uses a progressive income tax with brackets that vary by filing status. The state has its own withholding guide (KW-100) and uses personal allowances whose values depend on the employee’s filing status.
State Income Tax (SIT)
Kansas imposes a progressive state income tax. Employees complete Form K-4 to specify their filing status (Single or Joint) and total allowances. Personal allowance values vary depending on the filing status. Kansas also uses prorated calculations for multi-state employees.
| Tax Structure | Progressive with brackets varying by filing status |
| State Withholding Form | Form K-4 |
| Filing Statuses | S (Single), MJ (Joint) |
| Supplemental Rate | 5% |
| Multi-State | Uses prorated calculation for multi-state employees |
Supplemental Wages
Kansas supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 5%.
Employer State Unemployment Tax (SUTA)
Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 2.7%.
| Tax Type | Employer-paid only |
| Default New Employer Rate | 2.7% |
| Rate Assignment | Experience-rated; assigned annually by the state |
Other Taxes & Obligations
Kansas does not currently impose significant additional state-level payroll taxes beyond SIT and SUTA. This keeps payroll relatively streamlined compared to states with multiple layers of tax obligations.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026. For the most current requirements, please refer to: Kansas Department of Revenue
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