Self-employed taxes and LLC costs in Kansas, 2026
Kansas cut its LLC filing fee and moved its information report to a two-year cycle, while its 2026 income tax rates wait on an automatic trigger.
Total tax on this income in 2026
$17,800
Put aside 21% of each payment · $4,450 per quarter
| Self-employment tax (15.3%) | $12,010 |
| Federal income tax | $5,790 |
| Kansas income tax | $0 |
| QBI deduction used | $12,579 |
| Effective rate on all income | 20.9% |
With an S corp election and a $34,000 salary, about $3,747 less tax (check it).
Computed by Radif Partners from IRS and Kansas agency documents read on October 15, 2026 · How we calculate
Kansas has made its LLC cheaper to start and to keep. Articles of Organization now cost $85 online under the form revised in February 2026, and the information report is filed every two years for $90 online, so the state fees over five years add up to $310, or $45 a year after formation. There is no franchise tax on LLCs. The 2026 state income tax schedule could not be verified on the Department of Revenue site, because a statutory trigger can lower the rates automatically, so this page and its calculator leave Kansas income tax out. Federal taxes are certain: on $75,000 of profit, a single filer owes $15,495 in federal income tax and self-employment tax. Kansas follows the S election with no entity tax, and estimated state payments start once you expect to owe $500.
Kansas at a glance, 2026
| LLC filing fee | $85 |
| Information Report (biennial since Jan 1, 2024) | $90 every two years |
| Income tax | see the state revenue department |
| S corporation election | followed by the state |
| Tax on $75,000 of profit (single) | $15,495 federal; Kansas tax not verified |
Older guides still quote far higher Kansas filing fees. They are out of date: the Secretary of State's Form DL, revised on February 27, 2026, prices Articles of Organization at $85 online and $90 on paper (Kansas Form DL). The information report, once yearly, has been biennial since January 1, 2024. A for-profit LLC files it by April 15 in even years if it was formed in an even year and in odd years if it was formed in an odd year (Kansas information reports).
Why the state income tax is not computed here
Kansas law sets two brackets for individuals (K.S.A. 79-32,110), but a separate statute can cut the rates from the next tax year when revenue and rainy-day fund targets are met, with a first determination in August 2025 (K.S.A. 79-32,110c). The Department of Revenue's site could not be reached on October 15, 2026 to confirm whether a cut applies to 2026, so we do not print a rate or a Kansas tax amount. The calculator at the top shows federal tax and self-employment tax and sets the Kansas line to zero; the 2026 schedule is published by the Kansas Department of Revenue. What the statute does fix is a large personal exemption, listed in K.S.A. 79-32,121.
What federal tax takes from a Kansas freelancer
Federal amounts do not depend on the state. With $75,000 of net profit, self-employment tax is $10,597, and federal income tax plus that tax come to $15,495 for a single filer. At $120,000 the federal total reaches $28,462. Kansas tax comes on top of these figures. The deductible half of self-employment tax, $5,299 at the lower profit, reduces federal AGI, and Kansas starts its own calculation from federal AGI, so that deduction will lower the state bill whatever the 2026 rates turn out to be. For a sense of how a state line changes the result, the state income tax comparison sets states side by side.
Estimated payments and the S election
Kansas requires estimated payments when you can reasonably expect to owe at least $500 after withholding and credits (K.S.A. 79-32,101). An LLC that elects S corporation status is followed by Kansas and pays no entity tax on its income. Under the SALT Parity Act of 2022, partnerships and S corporations may also elect to pay tax at the entity level at the top individual rate, with a credit for the owners. The LLC vs S corp page runs the federal comparison, which is where most of the saving lies.