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In this section
Taxes
Incentives
Tax & Incentive Profile
Individual Income Taxes
Both the state of Kansas and the state of Missouri use a graduated tax rate schedule based on net taxable income. Personal exemptions, itemized deductions, or standard deductions are applied to gross income to obtain net taxable income.
INFORMATION FOR BOTH KANSAS AND MISSOURI IS PRESENTED BELOW.
Kansas
Effective Tax Year 2013, the tax rate for individual taxpayers ranges from 3.0% on the first $15,000 of taxable income to $450 plus 4.9% of excess taxable income over $15,000. The tax rate for joint returns ranges from 3.0% on the first $30,000 of taxable income to $900 plus 4.9% of excess taxable income over $60,000.
| Rates for individuals | |
If
taxable income is: |
The
tax is: |
| Not over $15,000 | 3.0% |
| Over $15,000 | $450
+ 4.9% of excess over $15,000 |
| Rates for joint returns | |
If
taxable income is: |
The
tax is: |
| Not over $30,000 | 3.0% |
| Over $30,000 | $900
+ 4.9% of excess over $30,000 |
Kansas taxable income is reduced by the amounts of various standard and itemized deductions. The standard deduction amount for both single head-of-household filers and married taxpayers filing jointly is $9,000.
The Kansas Department of Revenue can be found on the web at http://www.ksrevenue.org/.
City Earnings Taxes
No cities within Kansas impose an earnings tax, however, Kansas residents who work in Kansas City, Missouri are subject to the Kansas City, Missouri earnings tax.
Missouri
The tax rate for individuals ranges from 1.5% on the first $1,000 of taxable income to 6% of taxable income over $9,000. Missouri taxable income is reduced by the amounts of various standard and itemized deductions. The standard deductions include: a portion of federal income tax paid (up to $5,000 on a single return and $10,000 on a joint return), $1,200 for each dependent, $2,100 for each personal exemption, as well as the federal standard deduction for a married couple filing jointly who does not itemize deductions.
| Missouri Tax Rates | |
If
taxable income is: |
The
tax is: |
| Not over $1,000 | 1.5% |
| Over $1,000, but not over $2,000 | $15
+ 2.0% of excess over $1,000 |
| Over $2,000, but not over $3,000 | $35
+ 2.5% of excess over $2,000 |
| Over $3,000, but not over $4,000 | $60
+ 3.0% of excess over $3,000 |
| Over $4,000, but not over $5,000 | $90
+ 3.5% of excess over $4,000 |
| Over $5,000, but not over $6,000 | $125
+ 4.0% of excess over $5,000 |
| Over $6,000, but not over $7,000 | $165
+ 4.5% of excess over $6,000 |
| Over $7,000, but not over $8,000 | $210
+ 5.0% of excess over $7,000 |
| Over $8,000, but not over $9,000 | $260
+ 5.5% of excess over $8,000 |
| Over $9,000 | $315
+ 6.0% of excess over $9,000 |
The Missouri Department of Revenue can be found on the web at http://dor.mo.gov/
City Earnings Taxes
The city of Kansas City, Missouri, imposes a tax of 1% on salaries, wages, and commissions earned by individuals living or working in Kansas City, Missouri.
DEFINING THE GREATER KC METRO AREA
Kansas City is a Missouri/Kansas bi-state metropolitan area. All statistical references made to Kansas City Metropolitan Statistical Area (MSA) include the counties of Cass, Clay, Clinton, Jackson, Lafayette, Platte and Ray in Missouri, and Johnson, Leavenworth, Miami and Wyandotte counties in Kansas. The greater Kansas City area also includes the adjoining Lawrence, KS, St. Joseph, MO, and Topeka, KS MSAs, as well as the Atchison, KS, Chillicothe, MO, Ottawa, KS, and Warrensburg, MO areas.
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