{"id":34109,"date":"2021-09-01T16:06:00","date_gmt":"2021-09-01T16:06:00","guid":{"rendered":"https:\/\/kdc1000.wpengine.com\/?page_id=34109"},"modified":"2022-05-27T19:24:00","modified_gmt":"2022-05-27T19:24:00","slug":"taxes-credits-and-exemptions","status":"publish","type":"page","link":"https:\/\/www.kansascommerce.gov\/ja\/businesses\/taxes-credits-and-exemptions\/","title":{"rendered":"\u7a0e\u91d1\u3001\u63a7\u9664\u3001\u514d\u9664"},"content":{"rendered":"
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\n Home<\/a> \/\n Business<\/a> \/\n Taxes, Credits and Exemptions<\/span>\n <\/div>\n\n
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Taxes, Credits and Exemptions<\/h1>\n\n\n\n

Creating a climate for business growth<\/h5>\n\n\n\n

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The tax environment in Kansas is designed to be fair and favorable to your business. Our tax base ensures that no single industry is disproportionately burdened, and tax credits and exemptions are helping to lower the cost of doing business in Kansas.<\/p>\n\n\n\n

No matter the industry, Kansas is dedicated to saving companies money and providing a pro-growth environment for business.<\/p>\n\n\n

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Corporate Income Tax<\/h2>\n\n\n\n

For corporations whose business income is solely within state boundaries, the tax is 4% of net income. In addition, net income in excess of $50,000 is subject to a 3% percent surtax. For those corporations with business income both inside and outside the state, the net income attributed to the Kansas operation is based upon the percentage of the corporation\u2019s business located in Kansas. A business\u2019 tax obligation is determined by a three-factor formula using the proportion of sales, property and payroll in Kansas compared to total sales, property and payroll.<\/p>\n\n\n\n

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Learn More<\/a><\/div>\n<\/div>\n\n\n\n

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Tax Credits and Rebates <\/h3>\n <\/div>\n
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Alternative-fuel Tax Credit<\/h5>\n <\/i><\/a>\n\n\n
Angel Investor Tax Credit<\/h5>\n <\/i><\/a>\n\n\n
Child Day Care Assistance Credit<\/h5>\n <\/i><\/a>\n\n\n
Corporate Income Tax Credit<\/h5>\n <\/i><\/a>\n\n\n
Disabled Access Credit<\/h5>\n <\/i><\/a>\n\n\n
Employer Health Insurance Contribution Credit<\/h5>\n <\/i><\/a>\n\n\n
Entrepreneurship Tax Credit<\/h5>\n <\/i><\/a>\n\n\n
Environmental Compliance Credit<\/h5>\n <\/i><\/a>\n\n\n
Investment Tax Credit (HPIP)<\/h5>\n <\/i><\/a>\n\n\n
Kansas Downtown Redevelopment Tax Rebate<\/h5>\n <\/i><\/a>\n\n\n
Machinery and Equipment Expensing Deduction<\/h5>\n <\/i><\/a>\n\n\n
Nitrogen Fertilizer Plant<\/h5>\n <\/i><\/a>\n\n\n
Research and Development Tax Credit <\/h5>\n <\/i><\/a>\n\n\n
Swine Facility Improvement Credits<\/h5>\n <\/i><\/a>\n\n\n
Rural Opportunity Zone Credit<\/h5>\n <\/i><\/a>\n\n\n
Training and Education Tax Credit (HPIP)<\/h5>\n <\/i><\/a>\n\n\n
Work Opportunity Tax Credit<\/h5>\n <\/i><\/a>\n\n <\/div>\n <\/div>\n
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