State Guide

Kansas Income Tax Rates & Brackets for 2026

Kansas taxes income at 2 rates, from 5.2% to 5.58% — the 19th highest top rate of 51 jurisdictions. Below: the 2026 brackets, what Kansas income tax comes to at 3 incomes, and the Kansas rules that change a tax plan.

State income tax (top rate)
5.58%
Property tax (avg effective)
1.29%
PTET workaround
Available

How much is Kansas income tax?

Kansas income tax at 3 levels of Kansas taxable income — what is left after Kansas's own deductions and exemptions. Local income taxes are not included.

Taxable incomeSingleMarried filing jointly
$50,000$2,7035.4% effective · 5.58% marginal$2,6155.2% effective · 5.58% marginal
$100,000$5,4935.5% effective · 5.58% marginal$5,4055.4% effective · 5.58% marginal
$250,000$13,8635.5% effective · 5.58% marginal$13,7755.5% effective · 5.58% marginal
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What are Kansas's income tax brackets for 2026?

Single
Taxable incomeRate
Up to $23,0005.2%
Over $23,0005.58%
Married filing jointly
Taxable incomeRate
Up to $46,0005.2%
Over $46,0005.58%

Source: K.S.A. 79-32,110 · 79-32,119 · 79-32,121 · KDOR K-40ES (2026), checked September 11, 2026.

Can you deduct Kansas income tax on your federal return?

The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Kansas taxable income owes about $13,863 in Kansas income tax — 34% of that cap before any property tax.

SALT cap workarounds

Does Kansas have a pass-through entity tax (PTET)?

Yes. A partnership or S corporation can elect to pay Kansas income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a Kansas credit or exclusion for it. Deductsy's plan treats March 15 as the Kansas election or first-payment deadline; it is approximate, so confirm it with Kansas before relying on it.

PTET savings calculator

When are Kansas estimated tax payments due?

Kansas estimated tax is due April 15, June 15, September 15 and January 15 of the following year, in 4 equal instalments. Those are the same dates as the federal schedule. Source: Kansas 2026 Individual Estimated Tax, Form K-40ES.

Safe-harbor calculator

What is the penalty for underpaying Kansas estimated tax?

Kansas charges interest on an underpaid instalment at the rate it publishes each year: 8% for 2026. Paying at least 90% of this year's tax or 100% of last year's on time avoids it. No estimated payments are required if you expect to owe less than $500. Source: 2025 Kansas Underpayment of Estimated Tax, Form K-210 — Kansas DOR published rate table.

Are HSA contributions deductible in Kansas?

Yes. Kansas follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Kansas taxable income as well as federal.

Does Kansas give a tax break for 529 plan contributions?

Yes. Kansas lets you deduct up to $3,000 a year of contributions to any state's 529 plan ($6,000 on a joint return). Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.

529 plan tax savings calculator

What is the property tax rate in Kansas?

Kansas's average effective property tax rate is 1.29% — the 13th highest of 51 jurisdictions and 1.4 times the national average of 0.9%. That is about $1,290 a year for every $100,000 of home value; the rate varies widely by county and school district.

Itemize or take the standard deduction?

How much does an LLC cost to keep in Kansas each year?

Deductsy budgets about $25 a year for a Kansas LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Kansas's business filing office.

Kansas S-corp tax calculator

How do Kansas taxes compare with neighboring states?

StateTop income tax rateIncome tax on $100,000 (single)Property tax (avg)
Kansas5.58%$5,4931.29%
Colorado4.4%$4,4000.48%
Missouri4.7%$4,5550.85%
Nebraska4.55%$4,2491.49%
Oklahoma4.5%$4,2850.8%

On $100,000 of taxable income a single filer's Kansas income tax is $5,493 — more than in all 4 neighboring states. The lowest is Nebraska at $4,249; the highest is Missouri at $4,555. Kansas's average property tax rate is higher than in 3 of 4.

Income tax is each state's own tax on the same state taxable income; local income taxes are not included.

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More Kansas tools & comparisons

Kansas S-corp / self-employment tax calculator
States with a similar top income tax rate:

Last updated for tax year 2026 · Federal figures reviewed · Kansas income tax rates checked

Sources

Individual results vary. A planning estimate, not tax advice — confirm with a CPA before you file.

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