- Statewide: 6.5%
- Counties can levy an additional sales tax of no more than 5.004%.
- Current average sales tax (with local taxes included): 8.52%
- Common Exceptions at State Level:
- Prescription Medicine: Exempt
- Unprepared Foods: 2% (Effective until Jan. 1, 2024)
- Vehicle Tax: 7.5%
- Gasoline Tax: 42.43 cents/gallon (Includes all state, local, and federal taxes)
- Diesel Fuel Tax: 50.43 cents/gallon (Includes all state, local, and federal taxes)
Personal Income Tax
Income Tax Comments: A food sales credit is available to qualified taxpayers. State allows county- and city-level income tax. Some localities may leverage an intangibles tax on unearned income.
- Personal Income Tax Rate Range: Three brackets ranging from 3.10% to 5.7% (on income over $30,000)
- Standard deduction, Single Filing Status: $3,500. 65 and over or blind: Additional $850.
- Personal Exemption Allowance: $2,250. Dependent Exemption: $2,250.
- Honorably discharged veterans 100% disabled through military service receive an additional $2,250 personal exemption.
- Itemized Deductions Allowed?: Yes, subject to limitations
- Retirement Income
- Social Security: Exempt for residents with federal Adjusted Gross Income of $75,000 or less
- IRAs: Taxable at ordinary income tax rates
- 401Ks/Defined contribution employer retirement plans: Taxable at ordinary income tax rates
- Private pensions: Taxable at ordinary income tax rates
- Public Pensions: Civil service and Kansas state and local exempt; out-of-state fully taxed
- Military Pay
- Active Duty Pay: Taxable to the extent included in federal AGI
- Military Retirement Pay: Exempt (includes Thrift Savings Plan withdrawals)
- Military Disability Pay: Exempt
- VA Disability Dependency & Indemnity Compensation Benefits: Exempt
- SBP/SSBP/RCSBP/RSFPP: Exempt
- Local municipalities average 1.43% of the property's assessed value.
- Calculation of assessed value: 100% of fair market value; reappraised annually.
- Relief programs for:
- 55 and older/Disabled/Have Dependent Child: Rebate up to $700 if income $37,750 (can exclude Social Security) or less.
- 65 and older/Disabled Veteran/Surviving Spouse: Refund ($700 maximum) available if meet certain requirements.
- Low Income & 65 and over: Refund of 75% of taxes paid if household income $22,000 or less and house not valued over $350,000.
- Personal Property Tax: Yes. Rates and exemptions vary.
Inheritance & Estate Taxes: None
Department of Revenue website: www.ksrevenue.org