Kansas Income Tax Rates & Brackets — 2026
Kansas has a graduated income tax with 2 brackets in 2026, running from 5.2% to 5.58%. A single filer on $100,000 owes about $4,780 — an effective rate of 4.78%.
The Kansas tax gauge at $100,000
Kansas
$100,000 · Single · TY2026Kansas tax brackets for 2026
Every filing status, as published by Kansas Department of Revenue. Rates apply to Kansas taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $3,605 · Personal exemption $9,160| Taxable income | Marginal rate |
|---|---|
| $0 – $22,999 | 5.2% |
| $23,000 and above | 5.58% |
Married filing jointly
Standard deduction $8,240 · Personal exemption $18,320| Taxable income | Marginal rate |
|---|---|
| $0 – $45,999 | 5.2% |
| $46,000 and above | 5.58% |
Married filing separately
Standard deduction $4,120 · Personal exemption $9,160| Taxable income | Marginal rate |
|---|---|
| $0 – $22,999 | 5.2% |
| $23,000 and above | 5.58% |
Head of household
Standard deduction $6,180 · Personal exemption $11,480| Taxable income | Marginal rate |
|---|---|
| $0 – $22,999 | 5.2% |
| $23,000 and above | 5.58% |
How the maths actually works
Rates are marginal: the 5.58% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Kansas subtracts $12,765 of deductions and exemptions, then pays each bracket in turn on $87,235 of taxable income — $4,780 in all, or 4.78% of gross income. Marginal vs effective rate, explained.
What Kansas costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $37,235 | $1,990 | 3.98% | $166 | 41st of 50 | +$546 |
| $75,000 | $62,235 | $3,385 | 4.51% | $282 | 40th of 50 | +$837 |
| $100,000 | $87,235 | $4,780 | 4.78% | $398 | 41st of 50 | +$1,053 |
| $150,000 | $137,235 | $7,570 | 5.05% | $631 | 42nd of 50 | +$1,504 |
| $250,000 | $237,235 | $13,150 | 5.26% | $1,096 | 40th of 50 | +$2,392 |
| $500,000 | $487,235 | $27,100 | 5.42% | $2,258 | 38th of 50 | +$4,970 |
| $1,000,000 | $987,235 | $55,000 | 5.50% | $4,583 | 34th of 50 | +$10,235 |
Kansas income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $3,605
- Exemptions
- $9,160
- Taxable income
- $87,235
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $22,999 | 5.2% | $23,000 | $1,196.00 |
| $23,000 and above | 5.58% | $64,235 | $3,584.31 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes, and Kansas localities do levy their own income tax. Your actual bill will differ. See how we calculate this and Kansas's full brackets and sources.
Kansas versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Kansas's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 5.58% | 5.58% |
| Structure | graduated | graduated |
| Standard deduction (single) | $3,605 | $3,605 |
| Tax on $100,000 (single) | $4,780 | $4,780 |
Kansas’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- CutEffective · S.B. 1 (2024 Special Session)
Kansas replaced its three-bracket schedule with two brackets of 5.2% and 5.58%, raised the standard deduction and personal exemption, and fully exempted Social Security income, effective for tax year 2024 and thereafter.
Retirement income
How Kansas treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
For taxable years commencing after 31 December 2023, Social Security benefits included in federal AGI are not subject to Kansas income tax. Before 2024 the exemption applied only where federal AGI was $75,000 or less.
Kansas Public Employees Retirement System (KPERS) retirement income is subtracted; other pension income is generally taxed as ordinary income.
401(k), 403(b) and traditional IRA distributions are taxed as ordinary income.
- Social security benefits subtraction. Full from tax year 2024; reported on Schedule S, Part A.
- KPERS retirement benefits subtraction. Subtracted on Schedule S line A13.
Not modelled: Subtractions for other public retirement systems are not enumerated here.
Source: Kansas Department of Revenue — Notice 24-08, Changes to Individual Income Tax (retrieved 2026-09-04). Compare every state.
Capital gains
How Kansas taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Kansas taxes a capital gain at the ordinary rates, up to 5.58%. There is no preferential rate and no general exclusion.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
Kansas starts from federal adjusted gross income; capital gain or loss is carried in on Schedule S line B7 and is not modified.
Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.
Source: Kansas Department of Revenue — 2025 Kansas Individual Income Tax Booklet (IP-25) — Schedule S (retrieved 2026-09-19). Compare every state.
Local income taxes
Kansas has no local tax on wages, but counties, cities and townships may levy a local intangibles tax on gross earnings from money, notes and other evidence of debt (interest and similar income). Counties may levy up to 0.75% and cities and townships up to 2.25%, in increments of 0.125%. It is filed separately on Form 200 with the county clerk, not on the K-40. Local tax is not included in any figure above.
Local rates typically run 0% to 3%.
| Locality | Rate |
|---|---|
| County maximumK.S.A. 12-1,101 caps a county levy at 3/4 of 1% of gross earnings. | 0.75% |
| City or township maximumK.S.A. 12-1,101 caps a city or township levy at 2 1/4% of gross earnings. | 2.25% |
What else to know about Kansas
- Kansas has two brackets, 5.2% and 5.58%, since tax year 2024. The 5.58% rate starts at $46,000 of Kansas taxable income for married filing jointly and $23,000 for all other filers.
- Brackets, the standard deduction and the exemption allowance are fixed dollar amounts under S.B. 1 (2024 Special Session) and are not indexed for inflation; the 2026 amounts are identical to 2025.
- Social Security benefits are fully subtracted from Kansas income for tax year 2024 and thereafter.
- The head of household filing status receives an extra $2,320 exemption on top of the $9,160 base allowance.
- Kansas has no local income tax on wages, but some counties, cities and townships levy a local intangibles tax on interest and similar earnings, filed on Form 200.
Capital gains
Capital gains are taxed as ordinary income under the two-bracket schedule.
What our figures leave out
Sources
- 1.Kansas Department of RevenueState revenue department2026 Kansas Individual Estimated Tax (K-40ES), including the 2026 tax computation schedules and standard deduction chartRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Kansas Office of Revisor of StatutesState statuteBill Brief, Senate Bill No. 1 of the 2024 Special SessionRetrieved
- 4.Kansas Office of Revisor of StatutesState statuteK.S.A. 12-1,101 - Local intangibles taxRetrieved
- 5.Kansas Department of RevenueState revenue department2025 Kansas Individual Income Tax Booklet (K-40 instructions), Rev. 9-26-25Retrieved
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