Small scale steam turbines are used as mechanical drivers in chemical process plant or power generators. In this study, a design technology was developed for a 100kW class steam turbine which will be used for removing $CO_2$ from the emission gas on a reheated cycle system. This turbine is operated at a low inlet total pressure of $5;kgf/cm^2$. It consists of two stages and operates at the partial admission. For the meanline analysis, a performance prediction method was developed and it was validated through the performances on the operating small steam turbines which are using at plants. Their results showed that the output power was predicted within 10% deviation although the steam turbines adopted in this analysis were operated at different flow conditions and rotor size. The turbine blades was initially designed based on the computed results obtained from the meanline analysis. A supersonic nozzle was designed on the basis of the operating conditions of the turbine, and the first stage rotor was designed using a supersonic blade design method. The stator and second stage rotor was designed using design parameters for the blade profile. Finally, Those blades were iteratively modified from the flow structures obtained from the three-dimensional flow analysis to increase the turbine performance. The turbine rotor system was designed so that it could stably operate by 76% separation margin with tilting pad bearings.