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Kansas
By the Numbers

Kansas Below is a snapshot of key features of Kansas' tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 2.7% - 4.6%
  • Standard Deduction: $3,000 ($7,500 for Married Couples)
  • Personal Exemption: $2,250
  • Dependent Exemption: $2,250
  • Earned Income Tax Credit (EITC): 17% Refundable
  • Business income completely exempt from personal income tax
Corporate Income Tax Features (2015)
  • Range of Tax Rates: 7.00%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2015)
  • State Sales Tax Rate: 6.15%
  • Average Local Sales Tax Rate: 1.75%
  • Average Combined State & Local Sales Tax Rate: 7.9%
  • State Sales Tax Treatment of Groceries: Taxed at regular rate
  • Local Sales Tax Treatment of Groceries: Taxed
  • Number of Services Taxed: 74 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: Full
  • "Amazon law" in effect
  • Sales tax applies to some digital goods and services
Property Tax Features (2015)
  • Levies a modest statewide property tax.
  • Levies a car tax.
  • Utilizes split roll system.
Other Tax & Revenue Features (2015)
  • Gasoline Tax Rate (per gallon): $0.24
  • Diesel Tax Rate (per gallon): $0.27
  • Cigarette Tax Rate (per pack): $0.79
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $78 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Personal income tax only

Last Updated January 13, 2015

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