Kansas uses a two-bracket income tax for TY2026 under K.S.A. 79-32,119: 5.20% on the first $23,000 and 5.58% above that (single / MFS / HoH; MFJ threshold is $46,000). The Kansas standard deduction is $3,605 (single) / $8,240 (MFJ). The state grocery tax is 0% (eliminated January 1, 2025),local food taxes still apply. Kansas does not have local income taxes.
State Income Tax
5.20% / 5.58%
Standard Deduction (Single)
$3,605
Grocery Tax (state)
0% (eliminated)
Kansas Income Tax Brackets 2026
Two-bracket structure per K.S.A. 79-32,119 (2026 Kansas Statutes). The $23,000 threshold applies to single, MFS, and HoH filers. MFJ filers use $46,000. This two-bracket structure was enacted and is in effect for TY2026,prior three-bracket proposals were not signed into law.
Kansas Taxable Income (Single/MFS/HoH)
Rate
$0 – $23,000
5.20%
Over $23,000
5.58%
MFJ bracket: 5.20% on the first $46,000, 5.58% above $46,000.
Kansas Standard Deduction 2026
Kansas has its own standard deduction (not federal conformity): $3,605 (single); $8,240 (married filing jointly); $6,180 (head of household); $4,120 (married filing separately). These amounts are confirmed for TY2026 from the Kansas DOR.
Kansas Grocery Tax,State Rate Eliminated
Kansas eliminated its state grocery sales tax through a multi-year phase-out: 0% effective January 1, 2025, and the 0% rate continues for TY2026. This makes Kansas one of the states with no state-level grocery tax. However, local city and county sales taxes still apply to grocery purchases. Kansas allows local rates up to 4%, so the combined tax on groceries can still be significant in some jurisdictions.
OBBBA Conformity,Kansas Status Pending
Kansas has its own income tax code and does not automatically adopt federal changes. No Kansas DOR guidance on OBBBA tips or overtime deduction conformity has been published as of mid-2026. Verify from KS DOR guidance when available.
Kansas uses a two-bracket income tax for TY2026 per K.S.A. 79-32,119: 5.20% on the first $23,000 of Kansas taxable income (single / MFS / HoH) and 5.58% on income above $23,000. For married filing jointly, the threshold is $46,000. This two-bracket structure replaced a prior three-bracket proposal that was never enacted.
Why did Kansas go from three brackets to two?
Earlier proposals would have created a three-bracket Kansas income tax, but the enacted law (K.S.A. 79-32,119) set a two-bracket structure for TY2026: 5.2% and 5.58%. The three-bracket proposal was not signed into law. Kansas's final enacted bracket structure for 2026 is definitively two brackets at these rates.
What is Kansas's standard deduction for 2026?
Kansas has its own standard deduction amounts (not federal conformity): $3,605 (single); $8,240 (married filing jointly); $6,180 (head of household); $4,120 (married filing separately). These are confirmed TY2026 Kansas-specific figures from the Kansas DOR.
Does Kansas still tax groceries in 2026?
No. Kansas eliminated the state grocery tax. The state-level grocery sales tax was phased out in steps: 6.5% (2022), 4% (2023), 2% (2024), and 0% starting January 1, 2025. The state grocery rate is 0% for TY2026. However, local city and county sales taxes still apply to grocery purchases. Kansas allows local rates up to 4%, so Kansas residents may still pay significant local tax on food depending on their location.
Is Social Security taxed in Kansas?
Kansas exempted Social Security benefits from state income tax starting TY2024 for taxpayers with federal AGI at or below $75,000. For filers above that threshold, Social Security remains taxable at Kansas graduated rates. KPERS (Kansas Public Employees Retirement System) benefits are fully exempt from Kansas income tax for all filers.
Does Kansas conform to the OBBBA tips and overtime deductions?
Kansas's OBBBA conformity status is not yet confirmed. Kansas has its own income tax code and does not automatically adopt federal changes. No Kansas DOR guidance on OBBBA tips or overtime deduction conformity has been published as of mid-2026. Verify from Kansas DOR guidance when available.
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