Kansas State Tax Rate

Kansas relies on a combination of sales taxes, income taxes, and property taxes to fund state and local government.

Recent changes—especially the elimination of the state sales tax on food—have made Kansas more affordable for residents, particularly households and retirees.

Sales Tax in Kansas

• State sales tax rate: 6.50%
• Local sales taxes: Cities and counties may impose additional rates
• Average combined rate: Approximately 8.78% statewide

Food Sales Tax Change

• Food and food ingredients for home consumption: 0% state sales tax as of January 1, 2025
• Local sales taxes: May still apply to food purchases
• Prepared foods and restaurant meals: Subject to full state and local sales tax

This change significantly lowers grocery costs, though the total tax paid still depends on local rates.

Individual Income Tax

Kansas uses a graduated income tax system for individuals:

• Tax rates: Start at 3.5%
• Top marginal rate: 5.70%

Higher-income taxpayers pay progressively higher rates, but Kansas does not use a flat tax system.

Corporate Income Tax

• Top corporate income tax rate: 6.50%
  • 3.5% base rate
  • 3.0% surtax

This structure applies primarily to C-corporations. Pass-through businesses such as LLCs, partnerships, and S-corporations generally pay tax at the individual level instead.

Other Kansas Taxes

Property Tax

• Effective property tax rate: Approximately 1.19% on owner-occupied homes
  This rate is higher than the national average and is an important consideration for homeowners.

Excise Taxes

• Gasoline tax: 25.0 cents per gallon
• Cigarette tax: $1.29 per pack

These taxes are included in the purchase price of fuel and tobacco products.

Bottom Line

• Kansas has a moderate state sales tax, but local add-ons push the average rate higher
• State sales tax on groceries is now eliminated, though local taxes may still apply
• Individual income taxes are graduated, topping out at 5.70%
• Corporations face a 6.50% top income tax rate
• Property taxes are relatively high compared to many states

File Electronically for Faster Processing

If you file a Kansas income tax return, electronic filing is strongly recommended.

E-filing helps:

• Automatically transfer federal income information
• Reduce calculation and reporting errors
• Speed up refunds and confirmation of acceptance

Using tax software or a professional e-file provider ensures your Kansas tax return is accurate, compliant, and processed efficiently under current state law.