Kansas Taxes

Kansas has a two-bracket individual income tax for tax year 2024 and every year after (K.S.A. 79-32,110(a)). Married couples filing jointly pay 5.2% on Kansas taxable income up to $46,000 and $2,392 plus 5.58% of the amount over $46,000. All other individuals pay 5.2% up to $23,000 and $1,196 plus 5.58% of the amount over $23,000. Nonresidents are taxed on the same schedules, multiplied by the share of their income that comes from Kansas sources (§79-32,110(b)). For tax years 2018–2023 Kansas used three brackets topping out at 5.7%.

Kansas taxes motor fuel per gallon at the rates in K.S.A. 79-34,141, applied through K.S.A. 79-3408: 24 cents per gallon on gasoline (motor-vehicle fuels other than E85), 26 cents on diesel and other special fuels, 17 cents on E85, 23 cents on LP-gas, 24 cents on compressed natural gas and 26 cents on liquefied natural gas. The tax is imposed on the distributor at first receipt and is built into the pump price. Federal fuel excise tax is charged on top and is not included in these figures.

No sales-tax holiday. The Department of Revenue's comprehensive sales and use tax guide (Pub. KS-1510) describes no tax-free holiday period; Kansas grants exemptions by category, not by date.

Kansas has no statewide property tax rate — real property is appraised locally by each county appraiser and taxed at mill levies set by local taxing units (counties, cities, school districts, and special districts). Assessments, appeals, and exemptions are handled at the county level, so effective rates vary by county.

Kansas's STATE sales tax on food and food ingredients is 0% since January 1, 2025, after stepping down from 4% (2023) to 2% (2024) (K.S.A. 79-3603d(a)). The 0% applies only to the state rate: local city and county sales taxes are separate and can still be charged on groceries. Prepared food does NOT get the food rate and is taxed at the full 6.5% state rate plus local tax, unless it is sold without eating utensils and is one of the statute's exceptions: food from a food manufacturer (NAICS 311, other than bakeries), food or only meat or seafood sold unheated by weight or volume as a single item, bakery items such as bread, tortillas, pastries, cakes, pies and cookies, or food that needs further cooking, not just reheating (§79-3603d(b)).