Kansas income tax rates and brackets, as of the 2024 tax year, run on a two-tier schedule: 5.2% on the first $23,000 of Kansas taxable income and 5.58% on anything above that. Married couples filing jointly get doubled thresholds, so the 5.58% rate kicks in at $46,000. These are marginal rates, which means the higher rate applies only to the income inside its range, not to your whole paycheck.1Kansas Office of Revisor of Statutes. Kansas Statutes 79-32,110 – Tax Imposed; Classes of Taxpayers; Schedules of Tax Rates
The Brackets by Filing Status
Kansas replaced its former three-bracket structure with the current two-bracket system starting with the 2024 tax year. The thresholds depend on how you file.
Single filers, heads of household, and married individuals filing separately:
- 5.2% on the first $23,000 of Kansas taxable income
- 5.58% on Kansas taxable income above $23,000
Married couples filing jointly:
- 5.2% on the first $46,000 of Kansas taxable income
- 5.58% on Kansas taxable income above $46,000
Say you file as a single taxpayer with $40,000 of Kansas taxable income. You owe 5.2% on the first $23,000, which is $1,196. The remaining $17,000 is taxed at 5.58%, which adds $948.60. Your total Kansas income tax is $2,144.60. Nothing is taxed at the higher rate until you cross $23,000, and even then only the dollars above the threshold feel the 5.58%.1Kansas Office of Revisor of Statutes. Kansas Statutes 79-32,110 – Tax Imposed; Classes of Taxpayers; Schedules of Tax Rates
Getting to Kansas Taxable Income
The rates apply to your Kansas taxable income, not your gross pay or your federal adjusted gross income. Kansas starts from your federal AGI and then subtracts a standard deduction (or itemized deductions) and personal exemptions.
Standard Deduction
For the 2024 tax year and beyond:
- Single: $3,605
- Head of household: $6,180
- Married filing jointly: $8,240
If you are 65 or older or blind, add $850 to the single or head-of-household amount, or $700 to the married amount, for each condition that applies. A married filer who is both 65 and blind would add $1,400 to the $8,240 base.2Justia Law. Kansas Statutes 79-32,119 – Kansas Standard Deduction of an Individual
Personal Exemptions
For the 2025 tax year and beyond:
- Single, head of household, or married filing separately: $9,160
- Married filing jointly: $18,320
- Each dependent: $2,320
Kansas also recognizes an unborn child as a dependent, allowing an additional $2,320 exemption for a child born during the tax year or for a stillbirth for which a certificate was filed. Veterans rated at 100% disability by the Department of Veterans Affairs receive an extra $2,250 exemption.3Kansas Office of Revisor of Statutes. Kansas Statutes 79-32,121 – Kansas Personal Exemptions
Itemizing Instead
You can itemize on your Kansas return even if you took the standard deduction federally. Kansas limits itemized deductions to four categories: charitable contributions, medical expenses, qualified mortgage interest, and property taxes. State and local income taxes are not deductible on the Kansas return.4Kansas Department of Revenue. Notice 21-02 Changes to Deductions for Individuals
Income Kansas Doesn’t Tax
Some of what shows up in your federal AGI never reaches the Kansas brackets. For tax years beginning after December 31, 2023, Kansas fully exempts Social Security benefits with no income limit. You subtract the Social Security that flowed through from your federal return on Kansas Schedule S.5Kansas Department of Revenue. Frequently Asked Questions About Individual Income
Military retirement pay and federal government pension benefits are also exempt, reported on Part A of Schedule S.6Kansas Department of Revenue. Kansas Income Tax Instructions for Armed Forces Personnel Private retirement income, including 401(k) distributions and traditional IRA withdrawals, is taxed at the regular Kansas rates.
Do You Have to File?
Full-year Kansas residents must file if they are required to file a federal return, or if their Kansas adjusted gross income exceeds the combined total of their standard deduction and exemption allowance. For the 2025 tax year, the gross income thresholds that trigger a filing requirement for a full-year resident are:
- Single, under 65: $12,765
- Single, 65 or older: $13,615
- Married filing jointly, both under 65: $26,560
- Married filing jointly, one spouse 65 or older: $27,260
- Married filing jointly, both 65 or older: $27,960
Nonresidents must file if they received any income from Kansas sources, no matter how small. Part-year residents report the dates they lived in Kansas on Form K-40 and complete Part B of Schedule S.7Kansas Department of Revenue. Income Tax Booklet – 2025
Returns for the 2025 tax year are due April 15, 2026. The full tax owed is due that same day even if you ask for more time to file. You can request an automatic extension using Form K-40, and if you owe a balance, send payment with Kansas Payment Voucher K-40V to keep penalties and interest from running on the unpaid amount.8Kansas Department of Revenue. 2025 Individual Income Tax Booklet
What Late Payment Costs
Kansas charges a late-payment penalty of 1% of the unpaid tax for each month or partial month the balance is overdue, capped at 24% of the total tax due. If the Department of Revenue assesses additional tax after a field audit on a return you already filed and paid, the penalty is still 1% per month but caps at 10%.9Kansas State Legislature. Kansas Statutes 79-3228 – Penalties and Interest
Interest runs separately on the unpaid tax itself, not on the penalty or on interest already accrued. For calendar year 2026, the annual rate is 8%, which works out to roughly 0.67% per month.10Kansas Department of Revenue. Penalty and Interest If you can file on time but cannot pay in full, filing still keeps the penalty from running at the higher failure-to-file posture and limits what you owe to interest and the monthly late-pay penalty on the balance.