Kansas Personal Income Tax Laws

Most (but not all) states collect taxes on personal income each year at the same time federal taxes are filed. In addition to one's salary or earnings from work, "taxable income" may also include gambling and lottery winnings or profits from stocks. Types of income that are not taxable include child support payments, welfare benefits, or limited amounts contributed to a retirement account. Most states use a progressive tax code, which is essentially a sliding scale based on income brackets, in which the highest earners pay the highest rate. Income taxes are used for a number of state goods and services available to residents, such as public education, police protection, and assistance for low-income individuals.

Personal Income Tax: Kansas Law

As of this writing (2015), Kansas is in the midst of a multi-year decrease in personal income tax rates through 2018. There are essentially two tax brackets in Kansas, one for all income less than $15,000 (or $30,000 for joint filings) and another for all additional income. See the Kansas Department of Revenue's Forms and Publications section to download forms and learn more about the process.

A breakdown of personal income tax rates in Kansas and other relevant information is listed in the following chart. See FindLaw's Tax Law section for more articles.

Code Section 79-32, 110, et seq.
Who is Required to File Resident and nonresidents, estates, trusts and fiduciaries; Partnerships and S corporations are not taxable.
Rate(s)
  • Tax Year 2014 - Up to $15,000: 2.7%; more than $15,000: $405 plus 4.8%
  • Tax Year 2015 - Up to $15,000: 2.7%; more than $15,000: $405 plus 4.6%
  • Tax Year 2016 - Up to $15,000: 2.4%; more than $15,000: $360 plus 4.6%
  • Tax Year 2017 - Up to $15,000: 2.3%; more than $15,000: $345 plus 4.6%
  • Tax Year 2018 - Up to $15,000: 2.3%; more than $15,000: $345 plus 3.9%
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: State laws are always subject to change at any time, most often through the enactment of new legislation but sometimes through appellate court decisions, ballot initiatives, or other means. You may want to contact a Kansas tax law attorney or conduct your own legal research to verify the state law(s) you are researching.

Research the Law

  • Kansas Law
  • Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.

Kansas Personal Income Taxes: Related Resources