Taxes

The following information is for non-business related taxes. For a complete listing of business and non-business related taxes please see Taxes and Fees in Doing Business In Topeka.

Individual Income Tax
For Married Individuals Filing Joint Returns

If the taxable income is:	The Tax is:
Not over $30,000	3.5% of Kansas taxable income
Over $30,000 but not over $60,000	$1,050 plus 6.25% of excess over $30,000
Over $60,000	$2,925 plus 6.45% of excess over $60,000

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All Other Individuals:

If the taxable income is:	The Tax is:
Not over $15,000	3.5% of Kansas taxable income
Over $15,000 but not over $30,000	$525 plus 6.25% of excess over $15,000
Over $30,000	$1,462.50 plus 6.45% of excess over $30,000

Sales Tax

The sales tax rate for the City of Topeka is: 5.3% state, plus a 1% city, .50% county, and .65% Washburn University for a total of 7.45%.

Property and Vehicle Tax

Residential property is assessed at 11.5% of fair market value; vacant lots are assessed at 12% of fair market value.

Personal property tax on automobiles, motorized vehicles, and boats is assessed annually and based on year, make, and model. The tax is computed on manufacturer’s original retail price with annual depreciation. 

Commercial and industrial real property is assessed at 25% of fair market value.  All business machinery and equipment purchased after July 1, 2006 is not taxable.  Machinery and equipment purchased prior to July 1, 2006 is taxable; however there is a minimum threshold of $1,500 for machinery and equipment already on the books.  A refundable state income tax credit of 25 percent of the amount of personal property tax paid on machinery and equipment is available.

The yearly total local mill levy is then applied to the above categories.

Mill Levy

Total Tax Rate for Unit #1	2000	2001	2002	2003	2004	2005	2006	2007
City of Topeka	136.785	143.262	139.830	141.24	147.497	143.729	144.554	145.629

Transient Guest Tax

There is a 6% tax added to hotel/motel room bills for stays up to 28 days.