Kansas Tax and CPA Services: State, County and City Taxes

Kansas taxes individuals at two rates, gives generous exemption allowances, allows pass-through businesses to pay tax at the entity level, and lets cities and counties add sales taxes on top of a 6.5 percent state rate. Kansas City straddles the state line with Missouri, so many Kansans and Missourians file in both states. This page covers what matters if you live, work, own property or run payroll in Kansas. We help Kansas clients remotely from our Naperville, Illinois office.

Individual income tax

Kansas starts with your federal adjusted gross income, since Kansas income tax conforms to many provisions of the Internal Revenue Code, and then applies its own additions, subtractions, deductions and exemptions. The Department of Revenue's 2025 rate schedule has two rates. For single filers, income up to $23,000 is taxed at 5.2 percent, and income above that at 5.58 percent. For married couples filing jointly the breakpoint is $46,000.

For tax year 2025, the standard deduction for most people is $3,605 for single filers, $8,240 for married filing jointly, $6,180 for heads of household and $4,120 for married filing separately. The exemption allowance is $9,160 for single, head of household and separate filers and $18,320 for joint filers. A personal exemption of $2,320 is allowed for each dependent claimed federally, and the state allows an additional $2,320 exemption for each child born in the tax year, including a stillbirth that did not result in a live birth, and for each qualified disabled veteran.

Social Security and retirement. Kansas has a subtraction (line A10) for Social Security benefits that are included in federal adjusted gross income, and the booklet notes there is no entry if the benefits are not subject to federal tax. The instructions also cover KPERS pension subtractions. Check the current booklet for any income limit that applies to the Social Security subtraction.

Filing. The 2025 return was due April 15, 2026. A federal extension automatically extends the Kansas filing date, but not the time to pay, and 90 percent of the tax should be paid by April 15 to avoid a penalty. The Department's FAQ notes a useful point for newcomers: if you moved into Kansas, you can file as either a resident or a nonresident, and it is worth testing both. A resident who also has income from another state may claim a credit for taxes paid there. Our multi-state tax service handles those returns.

Business taxes

Kansas corporations file Form K-120, and the instructions describe both single-entity and combined (unitary) reporting, with one surtax exemption allowed for each corporate taxpayer. S corporations that elect not to be taxed as corporations file a Kansas small business corporation return and are generally exempt from entity-level tax, with shareholders including the income on their own returns.

The SALT Parity Act, enacted in 2022 and first used for 2023, allows electing pass-through entities to pay Kansas tax at the entity level so the deduction is not limited by the federal cap on state and local tax deductions. An owner then claims a credit on the individual return for the "Kansas tax at 5.58%" paid on their behalf, shown on Form K-9, Statement of Partnership or S Corporation Tax Paid, and the K-9 must be enclosed with the return. See SALT deduction and property taxes.

Sales and use tax

Kansas imposes a 6.5 percent state retailers' sales tax, effective July 1, 2015, on retail sales, rentals and leases of tangible personal property, labor services to install, repair, service or maintain, and admissions. Cities and counties can add a local sales tax if a majority of voters approve it. A city tax is set in increments of 0.05 percent and can reach 2.0 percent for general purposes and 1.0 percent for special purposes. A county tax uses 0.25 percent increments up to 1.0 percent, and counties may add up to another 1 percent for health care services. Retailers report the combined state and local tax in one return. The Department publishes all city, county and special jurisdiction rates each quarter in Publication 1700 and offers an address tax rate locator. See sales tax nexus and our sales tax service.

Payroll in Kansas

• Withholding: an employer must withhold Kansas tax from a Kansas resident performing services inside or outside Kansas and from a nonresident performing services in Kansas. Employees use Form K-4, and the employer remits the withholding and issues a W-2 showing it. See state income tax withholding.
• Unemployment insurance: run by the Kansas Department of Labor, which publishes the taxable wage base and rate notices each year. See state unemployment insurance.

Counties, cities and property tax

Sales tax is where Kansas local rules bite. Johnson County and Overland Park, Wyandotte County and Kansas City, and Sedgwick County and Wichita are among the places where county and city sales taxes add to the state rate, so the rate at a store in Overland Park differs from one in a small town. The Department's quarterly Publication 1700 spreadsheets give the exact rate for every jurisdiction. Kansas has no local income tax. Property tax is administered by counties, with the state's Property Valuation Division overseeing appraisal. For payroll implications of local rules, see local payroll taxes by city and county.

How we can help

We prepare Kansas resident, part-year and nonresident returns, work out Missouri and Kansas filings for people who live on one side of the line and work on the other, evaluate the SALT Parity election, and set up withholding. For a notice from the Department of Revenue, see state tax notices and representation. Contact us to begin; this page is general information.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.