Kansas Income Tax Rates, Brackets, and Calculator for 2026
Kansas has two income tax brackets with income tax rates from 5.2% to 5.58% for 2026. Compare KS state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Kansas ranks among states.
Kansas has two individual income tax brackets with rates of 5.2% and 5.58% for 2026. The top 5.58% rate applies above $23,000 of taxable income for Single, Married Filing Separately, and Head of Household, or $46,000 for Married Filing Jointly. Taxable income is the amount remaining after applicable deductions and exemptions, so these thresholds are not the same as annual wages. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Kansas Form K-40 returns are generally due April 15, 2027.
Kansas replaced its three-bracket schedule with the current two-bracket system beginning in 2024. The rates and thresholds remain unchanged for 2026. Kansas provides its own standard deduction and personal exemptions, including an $18,320 personal exemption for a married couple filing jointly. Our examples show how those allowances produce a slightly lower effective tax rate for a joint household than for two Single filers earning the same amount per person. State law also provides for future income tax rate reductions when revenue and reserve requirements are met.
Tax Calculator
Kansas Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Kansas income tax for 2026. Results open in our All 50 States income tax calculator with Kansas highlighted. The examples below provide a starting point, showing Kansas income tax for a Single filer earning $50,000 to $150,000 annually. All five examples reach the 5.58% bracket, but the effective tax rate rises as income increases. Kansas's rank also changes because other states' rates, deductions, and credits affect tax differently at each income level.
How Much Will You Pay in Kansas?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,990 | 5.58% | 3.98% | 42 |
| $75,000 | $3,385 | 5.58% | 4.51% | 41 |
| $100,000 | $4,780 | 5.58% | 4.78% | 40 |
| $125,000 | $6,175 | 5.58% | 4.94% | 41 |
| $150,000 | $7,570 | 5.58% | 5.05% | 41 |
2026 Kansas State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $3,605 state standard deduction and $9,160 personal exemption, with no other adjustments or tax credits. Federal, payroll, and local taxes are excluded.
2026 Kansas State Rank: Kansas ranks in the high income tax range nationally across these examples, with rankings from 40th to 42nd. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $4,780 in Kansas state income tax for 2026. The marginal tax rate is 5.58%, while the effective rate is 4.78% after the standard deduction, personal exemption, and lower bracket rate are applied.
Tax Rates
Kansas Income Tax Rates
Kansas's two individual income tax rates are 5.2% and 5.58% for 2026. Married Filing Jointly taxpayers use thresholds twice as wide as those for Single, Married Filing Separately, and Head of Household. For easier comparison, the table gives each filing status its own column, even when multiple statuses use identical thresholds. Each rate applies only to the portion of taxable income within its bracket. Reaching the higher bracket does not cause all income to be taxed at the higher rate.
2026 Kansas Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 5.2% | $0 - $23,000 | $0 - $46,000 | $0 - $23,000 | $0 - $23,000 |
| 2 | 5.58% | $23,001+ | $46,001+ | $23,001+ | $23,001+ |
Kansas does not automatically adjust these bracket thresholds, standard deductions, or personal exemptions each year for inflation. The current rates and thresholds have applied since tax year 2024, when the top rate fell from 5.7% to 5.58%. The Department of Revenue confirmed that the revenue requirements for another rate reduction were not met for 2026. Future reductions depend on those requirements rather than a fixed annual schedule.
Compare States
Compare Kansas to Other States
The next table compares Kansas with its four neighboring states, Iowa, Illinois, and Texas at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Kansas. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Kansas vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Texas | 1 | $0 | −$3,385 | 0% | 0.00% |
| Iowa | 16 | $2,198 | −$1,187 | 3.8% | 2.93% |
| Nebraska | 24 | $2,533 | −$852 | 4.55% | 3.38% |
| Missouri | 25 | $2,534 | −$852 | 4.7% | 3.38% |
| Colorado | 27 | $2,592 | −$794 | 4.4% | 3.46% |
| Oklahoma | 31 | $2,830 | −$556 | 4.5% | 3.77% |
| Kansas | 41 | $3,385 | $0 | 5.58% | 4.51% |
| Illinois | 47 | $3,568 | +$182 | 4.95% | 4.76% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 65. A negative difference means less state income tax than Kansas. Differences are calculated before rounding to whole dollars. Texas does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: At $75,000 of annual income, Kansas has higher state income tax than all four of its neighbors in this comparison. Its estimated $3,385 tax is about $852 more than Missouri or Nebraska, $794 more than Colorado, and $556 more than Oklahoma. Among the other states shown, Illinois is about $182 higher than Kansas, while Iowa and Texas are lower.
Examples
Kansas Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Kansas residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Kansas starts with federal adjusted gross income and applies state additions and subtractions when required. With wages only and no adjustments here, household income equals Kansas adjusted gross income. We then subtract the Kansas standard deduction and personal exemptions. No other deductions or tax credits are included.
Kansas Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $3,605 | $8,240 |
| Personal Exemptions | $9,160 | $18,320 |
| Taxable Income | $62,235 | $123,440 |
| State Income Tax | $3,385 | $6,713 |
| Effective Tax Rate | 4.51% | 4.48% |
| Marginal Tax Rate | 5.58% | 5.58% |
The 2026 brackets and standard deductions appear in Kansas's published Form K-40ES and match the continuing statutory amounts. The personal exemptions are established by state law. The 2025 annual return instructions explain the calculation procedures, including the federal AGI starting point. These examples calculate tax directly from the bracket rates and carry unrounded amounts through the final step, so they may differ slightly from return tables and whole-dollar filing calculations. Final 2026 K-40 instructions should be checked when published.
Looking at the table above, both Single and Married Filing Jointly reach the same 5.58% marginal tax rate. The joint bracket threshold and personal exemption are exactly twice the Single amounts. However, the $8,240 joint standard deduction is $1,030 more than twice the $3,605 Single deduction. That extra deduction reduces the married household's tax by $57.47 compared with two Single filers earning $75,000 each, calculated before rounding. This comparison shows a small Kansas marriage bonus, with a 4.48% effective rate for the joint household versus 4.51% for Single. Different income splits, deductions, or credits can change the result.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, first subtract the $3,605 Kansas standard deduction and $9,160 personal exemption. This leaves $62,235 of Kansas taxable income. The first $23,000 is taxed at 5.2%, and the remaining $39,235 is taxed at 5.58%.
- Kansas taxable income: Subtract the state standard deduction and personal exemption from household income. $75,000 − $3,605 − $9,160 = $62,235
- Tax on the first bracket: Multiply the first $23,000 by 5.2%. $23,000 × 0.052 = $1,196
- Tax on the second bracket: Subtract $23,000 from $62,235, leaving $39,235 taxed at 5.58%. $39,235 × 0.0558 = $2,189.31
- Estimated Kansas income tax: Add the tax from both brackets. $1,196 + $2,189.31 = $3,385.31
Kansas effective tax rate: $3,385.31 divided by $75,000 of household income equals 4.51%, rounded. The estimated state income tax rounds to $3,385 in the comparison table.
Kansas marginal tax rate: 5.58%, the rate applied to the next dollar of Kansas taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000, for a combined household income of $150,000. The $8,240 joint standard deduction and $18,320 personal exemption leave $123,440 of Kansas taxable income. The first $46,000 is taxed at 5.2%, and the remaining $77,440 is taxed at 5.58%.
- Kansas taxable income: Subtract the joint standard deduction and personal exemption from household income. $150,000 − $8,240 − $18,320 = $123,440
- Tax on the first bracket: Multiply the first $46,000 by 5.2%. $46,000 × 0.052 = $2,392
- Tax on the second bracket: Subtract $46,000 from $123,440, leaving $77,440 taxed at 5.58%. $77,440 × 0.0558 = $4,321.15
- Estimated Kansas income tax: Add the tax from both brackets. $2,392 + $4,321.15 = $6,713.15
Kansas effective tax rate: $6,713.15 divided by $150,000 of household income equals 4.48%, rounded. The estimated state income tax rounds to $6,713 in the comparison table.
Kansas marginal tax rate: 5.58%, the rate applied to the next dollar of Kansas taxable income in this example. The joint household reaches the same bracket rate as the Single filer but pays a slightly lower effective rate.
Takeaway
Kansas Income Tax Takeaways
Higher rates apply only within the higher bracket: Kansas's top 5.58% rate begins above $23,000 of taxable income for Single and $46,000 for Married Filing Jointly in 2026. Income below those thresholds is taxed at 5.2%. Most of the taxable income in our $75,000 Single and $150,000 joint examples falls in the top bracket, but reaching it does not make all household wages taxable at 5.58%.
The effective rate is below the bracket rate: The Single example pays 4.51% of household income in Kansas tax, while the joint example pays 4.48%. Standard deductions and personal exemptions remove part of income from tax, and the first bracket taxes another portion at a lower rate. As income rises, those fixed allowances cover a smaller share of wages.
The joint deduction produces a small marriage bonus: Joint brackets and personal exemptions double, while the joint standard deduction is more than twice the Single amount. In our equal-wage comparison, that difference saves the married household $57.47 compared with two Single filers earning $75,000 each. It is the result of the deduction structure, not a separate marriage tax credit.
Kansas is higher than its neighbors in this comparison: At $75,000 of Single income, Kansas's state income tax exceeds the amounts for Colorado, Missouri, Nebraska, and Oklahoma. The difference ranges from about $556 to $852 under the same household assumptions. Nationally, Kansas ranks 41st at that income level, placing it in the high income tax range.
Future rate cuts depend on state finances: Kansas law provides a path toward a 4% individual income tax rate if revenue and budget reserve conditions are met. It does not set a guaranteed year for reaching that rate. The continuing 5.2% and 5.58% schedule applies to these 2026 calculations.
FAQ
Kansas Income Tax Questions and Answers
What are the Kansas income tax rates for 2026?
Kansas has two individual income tax rates for 2026: 5.2% and 5.58%. The state uses progressive brackets, so each rate applies only to the portion of taxable income within its bracket. The top 5.58% rate begins above $23,000 of taxable income for Single, Married Filing Separately, and Head of Household, or $46,000 for Married Filing Jointly.
How much is Kansas income tax on $75,000?
A Single filer earning $75,000 in wages pays an estimated $3,385 in Kansas state income tax for 2026. The calculation includes a $3,605 standard deduction and $9,160 personal exemption, leaving $62,235 of taxable income. The marginal rate is 5.58%, and the effective rate is 4.51%. This assumes full-year residency, no dependents, age under 65, and no other deductions or credits.
How much is Kansas income tax on $100,000?
A Single filer earning $100,000 in wages pays an estimated $4,780 in Kansas state income tax for 2026. After the $3,605 standard deduction and $9,160 personal exemption, taxable income is $87,235. The marginal rate is 5.58%, and the effective rate is 4.78%. This assumes full-year residency, no dependents, age under 65, and no other deductions or credits.
What is the Kansas marginal tax rate?
Kansas's marginal income tax rate is 5.2% or 5.58%, depending on taxable income and filing status. Each rate applies to the dollars of taxable income within its bracket. For 2026, Single, Married Filing Separately, and Head of Household taxpayers reach the 5.58% bracket above $23,000 of taxable income. The corresponding Married Filing Jointly threshold is $46,000.
What is the Kansas effective tax rate?
The effective tax rate is Kansas state income tax divided by total household income, expressed as a percentage. In our 2026 examples, a Single filer earning $75,000 pays a 4.51% effective rate, while a married couple earning $150,000 combined pays 4.48%. Both reach the 5.58% marginal bracket. The effective rate is lower because deductions, exemptions, and the lower bracket reduce tax relative to household income.
Does Kansas have a standard deduction?
Yes. The Kansas standard deduction for 2026 is $3,605 for Single, $8,240 for Married Filing Jointly, $4,120 for Married Filing Separately, and $6,180 for Head of Household. For taxpayers age 65 or older or blind, the additional deduction is $850 per qualifying condition for Single and Head of Household, or $700 per qualifying condition for married filers. A married couple filing jointly can count qualifying conditions for both spouses. Special rules apply when another taxpayer can claim you as a dependent.
Does Kansas have a personal exemption?
Yes. Kansas allows a personal exemption of $9,160 for Single, Married Filing Separately, and Head of Household, or $18,320 for Married Filing Jointly. Head of Household filers receive an additional $2,320 exemption, for a total of $11,480 before any dependent exemptions. These exemptions reduce taxable income rather than tax owed dollar for dollar.
Does Kansas have a dependent exemption?
Yes. Kansas allows a $2,320 exemption for each qualifying dependent, in addition to the taxpayer's personal exemption. The dependent generally must qualify under federal dependent rules. Kansas also provides an additional $2,320 exemption for an eligible dependent child born during the tax year. These amounts reduce taxable income. They are separate from tax credits and are not included in our examples, which assume no dependents.
Do Kansas deductions and exemptions phase out at higher incomes?
Kansas does not impose a general income-based phaseout on the standard deduction or the personal and dependent exemptions described here. Their fixed dollar amounts remain available to eligible taxpayers as income rises, although they shelter a smaller percentage of total income. Individual tax credits have their own eligibility rules and may include income limits.
Does Kansas have a marriage penalty?
Our equal-wage examples show a small marriage bonus rather than a penalty. A married couple earning $75,000 each pays about $6,713 in Kansas income tax for 2026, which is $57.47 less than the combined tax of two Single filers at the same income per person, calculated before rounding. Joint brackets and personal exemptions double, while the $8,240 joint standard deduction exceeds twice the $3,605 Single amount. Other income splits, deductions, and credits can change the comparison.
Will Kansas income tax rates fall to 4%?
Kansas law allows future individual income tax rate reductions toward 4% when specified revenue and budget reserve conditions are met. Senate Bill 269, enacted in 2025, ties reductions to collections above an inflation-adjusted revenue baseline and a sufficient balance in the state's budget stabilization fund. The law first reduces rates proportionally until the lowest rate reaches 4%, then reduces the remaining higher rate toward 4%. There is no guaranteed year for reaching a single 4% rate.
The Department of Revenue's Notice 25-06 confirmed that the requirements were not met for tax year 2026. Kansas therefore continues to use 5.2% and 5.58% for the 2026 calculations on this page. A future reduction depends on the annual certification and the resulting published schedule.
References:
- 2026 Kansas Individual Estimated Tax, Form K-40ES (PDF). Kansas Department of Revenue, revised August 26, 2025. The worksheet on printed page 2 confirms the 2026 rates, bracket thresholds, and standard deductions for all four filing statuses. It directs taxpayers to the annual booklet for exemption rules. Retrieved October 7, 2026.
- K.S.A. 79-32,110: Income Tax Rates. Kansas Legislature. Establishes the two-rate schedule for 2024 and later years and the filing-status thresholds. Also preserves the earlier three-rate schedule for historical comparison. Retrieved October 7, 2026.
- K.S.A. 79-32,119: Kansas Standard Deduction. Kansas Legislature. Establishes the continuing standard deductions and the additional amounts for age and blindness. These state amounts are separate from the federal standard deduction. Retrieved October 7, 2026.
- K.S.A. 79-32,121: Kansas Exemptions and K.S.A. 79-32,121b: Additional Exemption Provisions. Kansas Legislature. Establish the personal and dependent exemptions and additional allowances, including Head of Household and qualifying children born during the year. The Revisor notes that the section was amended more than once in 2025, so both versions should be read with the agency instructions. Retrieved October 7, 2026.
- 2025 Kansas Individual Income Tax Booklet. Kansas Department of Revenue. Explains the federal AGI starting point, filing status, exemptions, age and blindness additions, and annual return procedures. The rate and deduction amounts used here are independently confirmed by 2026 Form K-40ES and continuing state law. Retrieved October 7, 2026.
- Notice 25-06: Decreases of Income and Privilege Tax Rates Contingent on Revenue (PDF). Kansas Department of Revenue, October 2, 2025. Explains Senate Bill 269's revenue and reserve conditions, the path toward a 4% individual rate, and the determination that no rate reduction applies for 2026. Retrieved October 7, 2026.