Kansas Tax Guide 2026

Personal income tax — the 2024 reform

2024 SB 1 (signed June 2024 in special session) simplified Kansas from a 3-bracket structure (3.1%/5.25%/5.7%) to a 2-bracket structure effective tax year 2024: • 5.2% on Kansas taxable income up to $23,000 (single) / $46,000 (MFJ) • 5.58% above The reform also DOUBLED the personal exemption to $9,160 per person (up from $2,250) and increased the standard deduction. Combined, these changes meaningfully reduced low- and middle-income tax bills. Kansas conforms to FEDERAL standard deduction amount only in computing federal-AGI flow, but applies its own state SD figures. Social Security: partial exclusion — fully exempt for taxpayers with federal AGI ≤ $75,000 (regardless of filing status), partially included above. K.S.A. §79-32,117(c)(xx). Kansas conforms to federal QBI §199A — flows through to Kansas return.

Sales tax — groceries newly exempt

State rate 6.5% (K.S.A. §79-3603). Counties and cities can add local sales tax — combined averages 8.77%. Notable cities: • Wichita: 7.5% combined • Kansas City, KS: 9.125% • Overland Park: 9.1% • Topeka: 9.15% • Manhattan: 9.15% GROCERIES — historic reform: Kansas formerly imposed the highest grocery tax in the US (6.5% state on food). HB 2106 of 2022 phased it out: 4% in 2023, 2% in 2024, and 0% effective January 1, 2025. Local groceries tax (typically 0%–1%) generally remains, so a Wichita grocery purchase post-2025 is taxed at ~1% local only (not 7.5% combined). Clothing: taxable. Some services: taxable (lodging, repair services). Economic nexus (K.S.A. §79-3702(h)(2)(C)): $100,000 in cumulative sales (Kansas has NO transaction count alternative).

Property tax — heavy reliance

Statewide average effective ~1.34% — higher than national ~1.07%. Johnson County (KC metro suburbs): ~1.27%, Sedgwick (Wichita) ~1.50%, Shawnee (Topeka) ~1.40%, Douglas (Lawrence) ~1.45%. Kansas uses a fractional assessment for residential: 11.5% of fair market value (commercial 25%). Effective rate is mill levy × 11.5%. Homestead exemption / refund: K.S.A. §79-4501 — income-tested refund for low-income elderly/disabled (max ~$700 refund). Property tax cap: 'Truth in Taxation' (Senate Sub. for HB 2104, 2021) — counties must hold public hearings and affirmatively approve increases above the revenue-neutral rate. No personal property tax on most household goods; business equipment taxed.

Business considerations

Corporate income tax: 4% on first $50,000 + 3% surtax on income above $50,000 = 7% effective top rate (K.S.A. §79-32,110(c)). Reform pressure exists but no flat-rate reform enacted. LLC fee: $50 annual report (K.S.A. §17-7503), online-filing option. Apportionment: 3-factor (sales, property, payroll) with sales double-weighted; trending toward single-sales-factor for service industries. PTET: Available under Kansas SB 565 of 2022 — entity-level tax at 5.58% (top rate), refundable credit to owners. Unemployment tax: 0.17%–6.4% on $14,000 wage base — among the lower wage bases. Kansas was famous for the 2012–2017 'Brownback experiment' — pass-through income from S-corps/LLCs/sole props was completely exempted from Kansas income tax. The experiment was REVERSED by the legislature in 2017 (over Brownback's veto) and pass-through income is now FULLY TAXED at standard rates.

Other taxes and recent reforms

Motor fuels tax: $0.24/gal (24 cents) — middle of pack. Estate/inheritance tax: NONE (Kansas estate tax repealed in 2010). Gift tax: None. Intangibles tax: Some counties impose a local intangibles tax up to 0.75% on interest/dividend income (K.S.A. §12-1,101) — applies in select jurisdictions only. SALT-cap workaround (PTET) operational since 2022 (SB 565). Recent reforms: 2024 SB 1 simplified individual brackets and raised exemptions. 2026 legislature is considering further rate cuts contingent on revenue performance — watch for potential flat-tax proposals.

Worked example: Marcus Whitfield, Overland Park software contractor (single, 2026)

Marcus operates a single-member LLC providing IT contracting services. Net SE income $135,000. Owns a $385,000 Overland Park home.

Federal: SE tax ($135,000 × 0.9235 × 15.3% on SS wage base) + federal income tax + §199A 20% QBI (services, under SSTB threshold for single). Kansas: Federal AGI (after half-SE deduction): ~$125,500 Less standard deduction: $3,605 Less personal exemption: $9,160 Less federal QBI (Kansas conformity): ~$25,100 Kansas taxable: ~$87,635 Kansas tax: First $23,000 × 5.2% = $1,196 Above ($64,635) × 5.58% = $3,607 Total = $4,803 Property tax on $385k home (Johnson County) @ ~1.27%: ~$4,889/yr Kansas sales tax burden: 9.1% Overland Park (1% local on groceries post-2025; 9.1% on other goods). Kansas state income tax burden: ~$4,800 — moderate, competitive with neighboring Nebraska and Missouri.

Statute references

• Personal income tax 2-bracket (5.2%/5.58%) — K.S.A. §79-32,110 (2024 SB 1)
• Personal exemption $9,160 — K.S.A. §79-32,121
• Social Security partial exclusion ($75k threshold) — K.S.A. §79-32,117(c)(xx)
• Sales tax 6.5% — K.S.A. §79-3603
• Economic nexus (Wayfair) — K.S.A. §79-3702(h)(2)(C)
• Corporate income tax (4% + 3% surtax) — K.S.A. §79-32,110(c)
• Homestead refund — K.S.A. §79-4501
• PTET election — Kansas SB 565 of 2022

Related pages

• State Tax Comparison →
• QBI §199A Deduction →
• PTET Analyzer →