Kansas: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Corporation income tax, Form K-120; 2025 return computes a 3.5% normal tax on Kansas taxable income plus a 3% surtax on taxable income over $50,000.
Franchise or privilege
Not verified
No - "There is no Kansas franchise tax for tax year 2011 and after." A separate Kansas privilege tax (Form K-130) remains for banks, savings and loan associations and trust companies.
Not verifiedEntity annual report
Yes
Biennial information report to the Secretary of State: entities formed in even years file in each succeeding even year, odd-year entities in succeeding odd years; for-profit entities due April 15 of their year (nonprofits June 15), with a…
Return due date
Published rule
2025 Corporate Tax Booklet: calendar-year return filed no later than one month after the federal due date (including any federal extension), i.e. May 15, 2026; payment of any liability due April 15, 2026 (15th day of the fourth month). Fiscal year: return one month after the federal due date, payment by the 15th day…
Extension
Not verified
KDOR also states it accepts the federal extension: https://www.ksrevenue.gov/bustaxtypescorp.html
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
2025 Corporate Tax Booklet: calendar-year return filed no later than one month after the federal due date (including any federal extension), i.e. May 15, 2026; payment of any liability due April 15, 2026 (15th day of the fourth month). Fiscal year: return one month after the federal due date, payment by the 15th day…
- Entity report
Entity report
Biennial information report to the Secretary of State: entities formed in even years file in each succeeding even year, odd-year entities in succeeding odd years; for-profit entities due April 15 of their year (nonprofits June 15), with a…
Email me the Kansas guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Kansas impose a corporate income tax?
Yes. The state agency publishes the applicable rate.
When is the Kansas corporate return due?
2025 Corporate Tax Booklet: calendar-year return filed no later than one month after the federal due date (including any federal extension), i.e. May 15, 2026; payment of any liability due April 15, 2026 (15th day of the fourth month). Fiscal year: return one month after the federal due date, payment by the 15th day…
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