Kansas · the numbers
Kansas figures at a glance for 2026
Every Kansas number for the 2026 return in a few tables: the two brackets, the standard deduction and the age add-on, the personal and dependent exemptions, the four itemized deductions, the credits, the 529 subtraction, the property-tax refund limits, the estimated-payment rules and the dates, each with a one-line note, and a short list of what changed from 2025. For anyone who files here, and for anyone checking a preparer’s work.
By Charles Trautman, EA, editor
Need to Know Tax · written from Kansas Department of Revenue sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a Kansas practitioner
Nearly every Kansas figure for 2026 is the 2025 figure, and that is by design rather than neglect. The brackets, the standard deduction and the exemptions are written into statute and not indexed, so they do not move unless the Legislature moves them, and in 2026 it did not. The rate trigger in the 2025 law did not fire. The federal July 2025 law changed nothing above the adjusted gross income line that Kansas cares about. The figures below come from the 2025 K-40 instruction booklet, the statutes and the Department of Revenue’s 2025 and 2026 notices; the 2026 booklet had not been published when this was written, so the three homestead income limits that are indexed each year are marked “to come.”
The core figures
| Item | 2025 | 2026 | Note |
|---|---|---|---|
| Starting point | Federal AGI | Federal AGI | Form K-40 line 1; everything below the federal AGI line is invisible to Kansas |
| Lower rate | 5.2% | 5.2% | On the first $23,000 of Kansas taxable income; $46,000 married filing jointly |
| Top rate | 5.58% | 5.58% | On everything above; no SB 269 cut certified for 2026 or 2027 |
| Standard deduction, single / joint | $3,605 / $8,240 | $3,605 / $8,240 | K.S.A. 79-32,119; not indexed |
| Standard deduction, head of household / separate | $6,180 / $4,120 | $6,180 / $4,120 | Same statute |
| Extra standard deduction, 65 or older or blind | $850 single or HOH; $700 married | $850 / $700 | Per federal additional standard deduction; a married couple both 65 adds $1,400 |
| Personal exemption, single / HOH / separate | $9,160 | $9,160 | K.S.A. 79-32,121; not indexed |
| Personal exemption, married filing jointly | $18,320 | $18,320 | Both spouses |
| Exemption per dependent | $2,320 | $2,320 | Worth $121 at 5.2%, $129 at 5.58% |
| Extra exemptions, $2,320 each | HOH; newborn or stillbirth; 100% disabled veteran | Same | Notice 25-07; all on the 2025 form already |
| Itemized deductions | 100% of four items | Same | Charitable gifts, medical over the federal 7.5% floor, home mortgage interest, real and personal property taxes; nothing else, no cap, and no need to have itemized federally |
| Local income tax on wages | None | None | A few counties and cities levy a small intangibles tax on interest and dividends, filed on Form 200 with the county clerk |
The standard deduction and exemption together give a single filer $12,765 of income taxed at zero and a joint couple $26,560; a couple with two children, $31,200. At 5.2%, each $2,320 exemption saves $121.
What the first dollars cost by household
| Household (standard deduction) | Deduction + exemptions | Tax saved |
|---|---|---|
| Single, under 65 | $12,765 | $664 |
| Single, 65 or older | $13,615 | $708 |
| Head of household, one child | $20,140 | $1,047 |
| Married, both under 65 | $26,560 | $1,381 |
| Married, both 65 or older | $27,960 | $1,454 |
| Married, two dependent children | $31,200 | $1,622 |
Head of household: $6,180 deduction, $9,160 exemption, $2,320 head-of-household exemption, $2,320 for the child. Most homeowners with a mortgage beat the standard deduction by itemizing on Kansas Schedule A; see the worked example.
Subtractions and credits
| Item | Figure | Where | Note |
|---|---|---|---|
| Social Security | 100% of the federally taxable amount | Schedule S line A10 | Any income level, since 2024 |
| Public pensions: KPERS, federal civil service, TSP, military, railroad | 100% | Schedule S line A14 | Private pensions, IRAs, 401(k)s and annuities are fully taxable; no age-based exclusion |
| 529 plan contributions (Learning Quest or any state’s plan) | $3,000 per beneficiary; $6,000 joint | Schedule S line A16 | Same limits for ABLE accounts on line A21 |
| Interest on U.S. obligations | 100% | Schedule S line A12 | Other states’ municipal bond interest is added on A1 |
| Earned income credit | 17% of the federal EITC | K-40 line 17 | Residents only; refundable portion on line 22 |
| Child and dependent care credit | 50% of the federal Form 2441 credit | K-40 line 14 | Residents only; nonrefundable |
| Child tax credit | None | Each child is a $2,320 exemption instead | |
| Gun and ammunition storage credit (new) | 25% of cost, up to $250 a year | K-40 line 15, form to come | Tax years 2026–2028; nonrefundable with carryforward; Notice 26-06 |
| Adoption credit | 100% of the federal adoption credit (2024 and later); excess carries forward | Schedule K-47 | |
| Credit for taxes paid to another state | Lesser of the other state’s tax or the Kansas tax on the same income | K-40 line 13 | Residents; attach the other state’s return |
| Food sales tax credit | Gone | Last claimed on 2024 returns; Notice 25-08 | |
| PEAK individual credit (K-88) | Repealed July 1, 2026 | Notice 26-09; never claimed |
Property-tax refunds claimed through the Department
| Program | Who | Income limit, 2025 claim | 2026 claim | Refund |
|---|---|---|---|---|
| Homestead refund, Form K-40H | Homeowner 55 or older, blind or disabled, or with a dependent child under 18 | $43,389 | to come | Up to $700, as a percentage of tax paid that falls with income |
| SAFESR, Form K-40PT | Homeowner 65 or older all year | $25,380 | to come | 75% of property tax paid |
| Seniors and disabled veterans “freeze,” Form K-40SVR | Homeowner 65 or older or a disabled veteran | $58,041 | to come | The increase in property tax over the base year |
| All three | Home appraised at $350,000 or less; one claim per household | Free on Homestead WebFile; Kansas AGI is the K-40SVR income test, so Social Security does not count there |
Separately, the first $75,000 of a home’s appraised value is exempt from the statewide 20-mill school levy, applied on the county tax bill with no claim to file. The programs are explained in Kansas for retirees.
Worked example: the Kansas itemizing decision
Married, both under 65, two children, wages of $95,000 and nothing else. They paid $9,000 of mortgage interest, $3,500 of property tax and gave $2,000 to charity. Federally they take the standard deduction, because $14,500 is well under the federal figure. On the Kansas return the comparison is with $8,240.
| Kansas standard deduction | Kansas Schedule A | |
|---|---|---|
| Federal AGI (K-40 line 1) | $95,000 | $95,000 |
| Deduction | −$8,240 | −$14,500 |
| Exemptions: $18,320 + 2 × $2,320 | −$22,960 | −$22,960 |
| Kansas taxable income | $63,800 | $57,540 |
| Tax: $2,392 + 5.58% over $46,000 | $3,385 | $3,036 |
| Saved by itemizing for Kansas only | $349 |
Nothing on the federal return changes. Tax software makes the Kansas election if it is told to compare; a self-prepared return that copies the federal standard deduction choice leaves $349 on the table. The $40,000 federal SALT cap plays no part: Kansas allows 100% of the property tax.
Paying it in
| Item | Figure | Note |
|---|---|---|
| Estimated payments required when | Balance due after withholding and credits is $500 or more | And withholding is below 90% of this year’s tax or 100% of last year’s; Form K-40ES |
| Safe harbor | 90% of 2026 tax or 100% of 2025 tax | No 110% tier for higher incomes; farmers and fishers use 66⅔%, or file and pay by March 1 |
| Underpayment penalty rate | 8% a year from January 1, 2026 (verify 2027 rate) | Schedule K-210; 9% through 2025 |
| Late-payment penalty | 1% a month, maximum 24% | Avoided if 90% of the tax is paid by April 15 and the return is filed by the extended date |
| Interest on unpaid tax | 0.6667% a month (8% a year) (verify 2027 rate) | From April 15 regardless of extension |
| Return and payment due | Thursday, April 15, 2027 | Attach federal Form 4868 for an automatic extension to file to October 15, 2027 |
| 2026 estimated payment dates | April 15, June 15, September 15, 2026 and January 15, 2027 | The January payment is skipped if the return is filed and paid by February 1, 2027 |
| Withholding form | K-4 | Allowances for self, spouse, head of household and dependents |
| Refund minimum | $5 | Smaller refunds are not paid |
Beyond the income tax
| Item | 2026 |
|---|---|
| Estate tax | None since 2010; no inheritance tax, no gift tax |
| State sales tax | 6.5%, plus local rates; combined rates commonly 8% to 10% |
| State sales tax on groceries | 0% since January 1, 2025; local sales tax still applies |
| Sales tax exemption, 100% disabled veterans | Up to $24,000 of purchases a year from July 1, 2026, with an exemption card |
| 20-mill school levy exemption | First $75,000 of a home’s appraised value |
| Local intangibles tax | Where levied, 0.75% county and up to 2.25% city or township on interest and dividends; Form 200 (verify) |
| Lump-sum distributions taxed on federal Form 4972 | Kansas tax of 13% of the federal tax, K-40 line 11 |
| Reciprocity with other states | None; the resident state gives a credit |
What changed from 2025
- Nothing in the rate schedule. Notice 25-06 certified no SB 269 cut for 2026, and Notice 26-11 certified none for 2027.
- New: gun and ammunition storage credit. 25% of cost, up to $250, 2026 through 2028.
- Gone: PEAK individual credit (K-88). Repealed July 1, 2026.
- Homestead income limits. The K-40H, K-40PT and K-40SVR limits are indexed and the 2026 claim-year figures are to come; the 2025 figures are $43,389, $25,380 and $58,041.
- Federal law, no change and that is the news. Tips, overtime, the senior deduction, the SALT cap and car-loan interest are all below the AGI line and never reach the K-40. See What’s new in Kansas for 2026.
- For 2027, not 2026: the health care sharing subtraction ($5,000 / $10,000), the portable-benefit subtraction, the scholarship-donation credit and the new child care credits.
Behind the scenes: why nothing is indexed
Kansas fixed its standard deduction and exemption amounts in dollars when it rewrote them in the 2024 special session, and the statute has no inflation clause. The reason the numbers still look reasonable is that the exemption does most of the work: $9,160 a person is large for a state exemption, and the standard deduction is small. The split matters for planning. A household can raise its deduction by itemizing for Kansas, but there is no way to raise the exemption except by adding people to the return. Each $2,320 exemption buys the same $121 whether the family earns $40,000 or $400,000, because Kansas has no phase-out of exemptions and no income cliff at which they vanish.
What to bring
- Last year’s K-40 and Schedule S, so the figures can be compared line by line
- Dates of birth for everyone on the return; 65 adds $850 or $700 to the standard deduction
- Mortgage interest, property tax paid and charitable receipts for the Kansas Schedule A decision, even if you take the federal standard deduction
- Learning Quest or other 529 and ABLE contribution statements
- SSA-1099s and 1099-Rs, with the payer identified, so public pensions can be separated from private ones
- Estimated payment confirmations with dates
- For a homestead claim: the property tax statement, all household income and the appraised value
Questions people ask
What is the Kansas income tax rate for 2026?
5.2% on the first $23,000 of Kansas taxable income ($46,000 married filing jointly) and 5.58% above that. The same rates applied for 2024 and 2025 and will apply for 2027.
What is the Kansas standard deduction for 2026?
$3,605 single, $8,240 married filing jointly, $6,180 head of household and $4,120 married filing separately, plus $850 (single or head of household) or $700 (married) for each federal additional standard deduction for age 65 or blindness. The amounts are fixed by statute and unchanged from 2025.
What is the Kansas personal exemption?
$9,160 for a single, head-of-household or separate filer, $18,320 on a joint return, and $2,320 for each dependent, plus $2,320 more for head of household, for a child born during the year and for a 100% disabled veteran.
Can I itemize on the Kansas return if I took the federal standard deduction?
Yes. Kansas Schedule A allows 100% of charitable gifts, medical expenses over the federal floor, home mortgage interest and property taxes, and the choice is independent of the federal one. Most homeowners with a mortgage come out ahead itemizing for Kansas.
Does Kansas have a child tax credit?
No. Each child is a $2,320 exemption, worth $121 to $129. Kansas does have an earned income credit of 17% of the federal credit and a child care credit of 50% of the federal one.
When do I have to make Kansas estimated payments?
When you expect to owe $500 or more after withholding and credits, unless your withholding covers 90% of this year’s tax or 100% of last year’s. The dates are April 15, June 15, September 15 and January 15.
Does Kansas have an estate tax?
No. The estate tax was repealed for deaths after 2009, and there is no inheritance or gift tax.
Two rates, one big exemption, four itemized deductions
Check the itemizing decision on Schedule A and count every exemption; the rest of the Kansas numbers are the same as last year.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
- Form K-40, Kansas Individual Income Tax (2025 form)
- Schedule S, Kansas Supplemental Schedule (2025)
- KDOR individual income tax forms: Schedule A, K-40ES, K-40V, K-210, K-4
- Form K-40ES, estimated tax vouchers and worksheet (2025; the 2026 version is on the forms page)
- Homestead forms: K-40H, K-40PT, K-40SVR and the homestead booklet
- 2025 Homestead booklet: income limits, the K-40H percentage table, the $350,000 limit
Sources and where to check
- KDOR: 2025 Kansas Income Tax Booklet (standard deduction, exemptions, credits, estimated tax, penalties)
- K.S.A. 79-32,110: Kansas income tax rates
- KDOR Notice 26-11: no rate reduction for tax year 2027
- KDOR Notice 25-06: no rate reduction for tax year 2026
- KDOR Notice 25-07: personal exemption changes
- KDOR Notice 26-06: gun and ammunition storage credit
- KDOR Notice 25-08: food sales tax credit sunset
- KDOR Notice 25-05: household income for the K-40SVR claim
- KDOR: Kansas Homestead Refund Programs
- KDOR: 2026 Legislative Changes summary