How does Kansas’s tax code compare? Kansas has a graduated state individual income tax, with rates ranging from 5.20 percent to 5.58 percent. Kansas has a graduated corporate income tax, with a base rate of 3.5 percent and a 3 percent surtax, bringing the combined top marginal rate to 6.5 percent. Kansas also has a 6.50 percent state sales tax rate and an average combined state and local sales tax rate of 8.78 percent. Kansas has a 1.19 percent effective property tax rate on owner-occupied housing value.
Kansas does not have an estate tax or inheritance tax. Kansas has a 25.04 cents per gallon gas tax rate and a $1.29 cigarette excise tax rate (per pack of 20 cigarettes). The State of Kansas collects $6,326 in state and local tax collections per capita. Kansas has $7,858 in state and local debt per capita and an 81 percent funded ratio of public pension plans. Kansas’s tax system ranks 23rd overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Kansas is no exception. The first step toward understanding Kansas’s tax code is knowing the basics. How does Kansas collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2025: How Does Your State Compare?
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The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
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