State income tax · Kansas
Kansas income tax rates
Kansas's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 5.58%
- Lowest rate
- 5.2%
- Brackets (single)
- 2
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5.2% |
| $23,000 | 5.58% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 5.2% |
| $46,000 | 5.58% |
Notes
K.S.A. 79-32,110 sets two rates (5.2% and 5.58%) for tax year 2024 and after; the 2025 revenue trigger in K.S.A. 79-32,110c did not fire, so KDOR confirmed no rate cut for 2026 (nor for 2027). The single schedule applies to all non-joint filers; thresholds are not indexed.
Sources
We read each source on the date shown and quote the line we relied on.
- K.S.A. 79-32,110 (Tax imposed; schedules of tax rates) (external site)
$1,196 plus 5.58% of excess
- K.S.A. 79-32,110c (Adjustment of tax rates contingent on revenue) (external site)
Commencing on August 15, 2025, and every August 15 thereafter
- Notice 25-06, Decreases of Income and Privilege Tax Rates - Contingent on Revenue (Oct. 2, 2025) (external site)
there will be no rate reduction for tax year 2026.
- Notice 26-11, Decreases of Income and Privilege Tax Rates - Contingent on Revenue (Oct. 15, 2026) (external site)
there will be no rate reduction for tax year 2027.