Kansas state taxes include an individual income tax, a 6.5% statewide sales tax with local add-ons, locally assessed property taxes, a corporate income tax, and excise taxes on motor fuel, tobacco, and alcohol. Kansas does not impose an estate tax or an inheritance tax. A 2025 law is gradually flattening the income tax toward a single 4% rate, and the state sales tax on groceries dropped to zero at the start of 2025.
Individual Income Tax
Kansas starts its calculation from your federal adjusted gross income, then applies state-specific adjustments on Schedule S. The historical structure uses three brackets for single filers: 3.1% on the first $15,000, 5.25% on income from $15,001 to $30,000, and 5.7% on income above $30,000. Married couples filing jointly get double the bracket widths, so 5.25% begins at $30,001 and 5.7% applies above $60,000.1Kansas State Legislature. Kansas Code 79-32,110 – Tax Imposed; Classes of Taxpayers; Rates
In 2025, Kansas enacted a law through a veto override that gradually reduces the two rates above 5% toward a single flat 4% rate, phased in over several years. Because the specific rate for any transition year may differ from the historical brackets, confirm the exact figures for your tax year on the Kansas Department of Revenue website before filing.
Filing Deadline and Late Penalties
Kansas individual returns (Form K-40) follow the federal calendar. The deadline for calendar-year taxpayers is April 15, and an approved federal extension automatically extends your Kansas deadline to October 15.2Kansas Department of Revenue. Pub. KS-1515 Tax Calendar of Due Dates
Miss the deadline with a balance owed and the state adds a 1% penalty per month (or partial month) on the unpaid amount, plus 8% annual interest. If the gap between your withholding and your total tax liability is $500 or more, you may also owe an estimated tax penalty unless your withholding covered at least 100% of last year’s liability or 90% of this year’s.3Kansas.gov / KDOR. Interest, Penalty, Estimated Tax Penalty and Commercial Farming / Fishing
How Retirement Income Is Taxed
Starting with the 2024 tax year, Social Security benefits included in your federal AGI are fully exempt from Kansas income tax, regardless of your income level. Before 2024, only taxpayers with federal AGI of $75,000 or less qualified.4Kansas Department of Revenue. Frequently Asked Questions About Individual Income
Military retirement pay is fully exempt. So are retirement benefits from Kansas public employee systems, including KPERS, the Kansas Police and Firemen’s Retirement System, Kansas teacher retirement annuities, the Highway Patrol pension, and Board of Regents pensions. If you rolled a KPERS lump sum into a qualified retirement account, later distributions tied to that rollover stay exempt. You include the income in your federal AGI as required, then subtract it on Schedule S, Part A.4Kansas Department of Revenue. Frequently Asked Questions About Individual Income
Private pensions, 401(k) distributions, and traditional IRA withdrawals that don’t fall into one of these specific categories are generally taxable at your normal Kansas income tax rate. There is no blanket exemption for private retirement income.
Sales and Use Tax
The state sales tax rate on most retail purchases of goods and taxable services is 6.5%.5Justia. Kansas Statutes 79-3603 – Retailers Sales Tax Imposed; Rate Cities and counties add their own rates on top. The statewide average combined rate is about 8.69%, and some areas reach as high as 10.75%.6Tax Foundation. State and Local Sales Tax Rates, 2026
On January 1, 2025, the state sales tax on food and food ingredients dropped to 0%, completing a phased reduction that began in 2023 under House Bill 2106. The change applies only to the state portion. Local sales taxes on groceries still apply, so you’ll still see tax on your grocery receipt depending on where you shop.7Kansas Department of Revenue. Pub. KS-1223 Food Sales Tax Rate Reduction
If you buy something from an out-of-state retailer that doesn’t collect Kansas sales tax, the state’s compensating use tax fills the gap at the same 6.5% rate. It applies to anything you use, store, or consume in Kansas that would have been taxed if purchased locally.8Justia. Kansas Statutes 79-3703 – Compensating Use Tax Imposed; Rate
Several categories are exempt from sales tax entirely. Prescription drugs are the largest carve-out, along with prosthetic and orthopedic devices prescribed by a licensed practitioner, hearing aids and related parts, and mobility-enhancing equipment.
Property Tax
Property tax is administered locally by county appraisers and treasurers, but the state sets the rules. All real and personal property in Kansas is taxable unless specifically exempted.9Kansas State Legislature. Kansas Code 79-101 – Property Taxable
Your tax bill is based on an assessed value equal to a fraction of appraised fair market value. The fraction depends on property type:
- Residential property: 11.5% of appraised value
- Commercial and industrial property: 25% of appraised value
- Agricultural land: 30% of use value, based on productivity rather than market price
A home appraised at $200,000 therefore has an assessed value of $23,000 for tax purposes. The county appraiser determines fair market value annually, and local taxing entities (school districts, cities, counties, libraries, fire districts) each set their own mill levies applied to that assessed value.
Appealing Your Valuation
If you believe the county overvalued your property, you can challenge it. The process starts with an informal meeting with the county appraiser or a designee, where you present comparable sales data or other supporting evidence. If you’re not satisfied after the informal hearing, you can escalate to a formal appeal.10Kansas Department of Revenue. A Guide to the Property Valuation Appeal Process – Equalization Appeals
Homestead Refund
Kansas offers a homestead property tax refund for certain homeowners, including people 55 and older, disabled individuals, and dependents under 18 who are householders. Under current law, your home’s appraised value cannot exceed $350,000 to qualify. The refund is claimed on a separate form and can offset some of the property tax burden for those who meet income and eligibility rules.
Delinquent Property Taxes
Unpaid property taxes result in a lien on the property. If taxes stay delinquent, the county bids in the property at a delinquent tax sale, and if it remains unredeemed for roughly two years after the sale, the county is required to file a foreclosure action in district court. The court then orders the property sold at public auction to cover the tax debt, interest, penalties, and court costs.11Kansas Office of Revisor of Statutes. Kansas Code 79-2801 – Action to Enforce Lien for Unredeemed Real Estate You can redeem the property by paying all delinquent taxes, interest, and fees in full up until the day before the sale date.
Corporate Income Tax
Corporations doing business in Kansas or earning income from Kansas sources pay a base rate of 4% on Kansas taxable income. Those with taxable income above $50,000 pay an additional 3% surtax on the amount over that threshold, bringing the top marginal rate to 7%.1Kansas State Legislature. Kansas Code 79-32,110 – Tax Imposed; Classes of Taxpayers; Rates Kansas also offers various tax credits aimed at encouraging job creation and business investment.
Excise Taxes
Kansas gasoline is taxed at $0.24 per gallon and diesel at $0.26 per gallon. E85 ethanol blends get a reduced rate of $0.17 per gallon.12Kansas Department of Revenue. Selected Kansas Tax Rates with Statutory Citation Revenue from motor fuel taxes is dedicated to highway maintenance and bridge construction.
Cigarettes carry a state excise tax of $1.29 per pack of 20, a rate unchanged since 2015. Electronic cigarettes are taxed at $0.05 per milliliter of consumable material.12Kansas Department of Revenue. Selected Kansas Tax Rates with Statutory Citation
Alcohol is taxed two ways depending on how it’s sold. Liquor stores and distributors selling for off-premises consumption pay the liquor enforcement tax at 8% of gross receipts. Bars, restaurants, and other drinking establishments selling liquor by the drink pay the liquor drink tax at 10% of gross receipts.12Kansas Department of Revenue. Selected Kansas Tax Rates with Statutory Citation These rates apply to the sale price rather than per unit.
Estate and Inheritance Tax
Kansas has neither a state estate tax nor an inheritance tax. Beneficiaries owe nothing to Kansas on assets they receive from a deceased person’s estate, and the estate itself owes no state-level tax on transferred assets. Kansas previously collected an estate tax tied to the federal state death tax credit, but that mechanism was eliminated at the federal level and Kansas did not replace it. Federal estate tax may still apply to very large estates, but that is a federal obligation, not a Kansas one.