Kansas Tax Calculator 2026

Kansas Income Tax

Kansas levies a graduated state income tax with three brackets for 2026. The rates are 3.1%, 5.25%, and 5.7%, applying to progressively higher ranges of taxable income. For single filers, the 3.1% rate applies to the first $15,000 of taxable income, the 5.25% rate covers income between $15,000 and $30,000, and the top rate of 5.7% applies to all income above $30,000. Married couples filing jointly have double these bracket thresholds. Kansas has been the subject of significant tax policy debates over the past decade, most notably the 2012 tax cuts under Governor Sam Brownback that dramatically reduced rates and eliminated taxes on pass-through business income. Those cuts were largely reversed in 2017 after the state experienced severe budget shortfalls.

Kansas uses federal adjusted gross income as its starting point and offers a standard deduction of $3,500 for single filers and $8,000 for married couples filing jointly. The state also allows personal exemptions of $2,250 per person. Kansas does not allow taxpayers to deduct federal income taxes paid, unlike neighboring Iowa. Taxpayers may itemize deductions on their Kansas return following federal itemization rules, with some modifications.

The current Kansas income tax brackets for single filers are as follows:

Taxable Income	Rate
$0 – $15,000	3.10%
$15,000 – $30,000	5.25%
Over $30,000	5.70%

Kansas Sales Tax

Kansas has a 6.5% state sales tax rate, which is among the higher base rates in the nation. What makes Kansas particularly notable is the impact of local sales taxes: cities and counties can add their own levies, pushing combined rates to as high as 11.5% in some jurisdictions. The average combined state and local sales tax rate in Kansas is approximately 8.71%, one of the highest in the country. This has been a persistent point of criticism, especially because Kansas historically taxed groceries at the full rate.

Following significant public pressure, Kansas enacted grocery tax relief beginning in 2023, reducing the state sales tax rate on food and food ingredients. The state portion of the grocery tax is being phased down to 0% by 2025, though local sales taxes still apply to grocery purchases. Kansas exempts prescription drugs from sales tax but does tax most other goods and many services. The state has adopted economic nexus rules for remote sellers, requiring collection of sales tax by out-of-state businesses with $100,000 or more in Kansas sales.

Kansas Property Tax

Kansas has an average effective property tax rate of approximately 1.28%, which is above the national average. Property taxes in Kansas fund local government services including schools, roads, and public safety. Residential property in Kansas is assessed at 11.5% of appraised fair market value, while commercial and industrial property is assessed at 25%. Agricultural land uses a specialized valuation based on income productivity rather than market value.

Property tax rates vary significantly across the state. Johnson County, which includes affluent Kansas City suburbs like Overland Park and Olathe, tends to have higher property tax bills due to higher home values and strong school district funding. More rural counties generally have lower property values and correspondingly lower bills, though the mill levy rates can actually be higher. Kansas offers a Homestead Property Tax Refund for qualifying low-income homeowners and renters, providing partial relief against property tax burdens.

Kansas Tax Experiment & Legacy

Kansas gained national attention for its controversial 2012 tax experiment under Governor Brownback. The legislation dramatically cut income tax rates and completely eliminated taxes on pass-through business income (sole proprietorships, partnerships, S-corps, and LLCs). Proponents argued the cuts would spark an economic boom, but the result was a severe revenue shortfall that led to budget cuts for schools and infrastructure. In 2017, the Kansas legislature overrode Governor Brownback’s veto to restore income tax rates to levels close to where they are today.

The legacy of this experiment continues to influence Kansas tax policy. Legislators on both sides of the aisle are cautious about dramatic rate reductions without corresponding revenue offsets. The current three-bracket graduated structure represents a compromise that maintains moderate rates while ensuring sufficient revenue for state services. Kansas has periodically considered moving toward a flat tax, but such proposals have not gained enough support to pass, in part because of memories of the 2012 revenue crisis.

Kansas vs. Neighboring States

• Kansas vs. Missouri: The Kansas City metro straddles both states, making this comparison critical for many residents. Missouri’s top income tax rate of 4.8% is lower than Kansas’s 5.7%. Missouri also has lower property taxes (0.88% vs 1.28%). Sales tax rates are comparable, with Missouri averaging about 8.25% combined.
• Kansas vs. Nebraska: Nebraska’s top income tax rate of 6.64% is higher than Kansas’s 5.7%. Nebraska has slightly lower average sales taxes but similar property tax burdens. Both states offer competitive cost-of-living environments.
• Kansas vs. Oklahoma: Oklahoma has a lower top income tax rate of 4.75% and lower property taxes (0.87%). However, Oklahoma’s sales taxes can also be quite high, averaging about 8.98% combined. Oklahoma offers lower overall tax burden for most income levels.
• Kansas vs. Colorado: Colorado has a flat 4.4% income tax rate, lower than Kansas’s top rate. Colorado property taxes are much lower (about 0.51%), but the cost of living in Colorado’s Front Range cities is significantly higher than most Kansas communities.