![2021 cigarette smuggling by state. Compare state tobacco tax rates (state cigarette tax rates)](https://taxfoundation.org/wp-content/uploads/2021/12/2021-cigarette-smuggling-by-state.-Compare-state-tobacco-tax-rates-state-cigarette-tax-rates-300x254.png)
Kansas Tax Rates, Collections, and Burdens
How does Kansas’s tax code compare? Kansas has a graduated state individual income tax, with rates ranging from 3.10 percent to 5.70 percent. Kansas has a graduated corporate income tax, with rates ranging from 3.5 percent 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 8.65 percent. Kansas has a 1.26 percent effective property tax rate on owner-occupied housing value.
Kansas does not have an estate tax or inheritance tax. Kansas has a 25.03 cents per gallon gas tax rate and a $1.29 cigarette excise tax rate. The State of Kansas collects $5,945 in state and local tax collections per capita. Kansas has $9,435 in state and local debt per capita and has a 77 percent funded ratio of public pension plans. Overall, Kansas’s tax system ranks 26th on our 2024 State Business Tax Climate Index.
Each state’s tax code is a multifaceted system with many moving parts, and Kansas is no exception. The first step towards 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 2024: How Does Your State Compare?
State Tax Data
Individual Taxes
Business Taxes
Sales Taxes
All Related Articles
![2021 cigarette smuggling by state. Compare state tobacco tax rates (state cigarette tax rates)](https://taxfoundation.org/wp-content/uploads/2021/12/2021-cigarette-smuggling-by-state.-Compare-state-tobacco-tax-rates-state-cigarette-tax-rates-300x254.png)
![Property taxes by county. Explore 2021 county property tax paid map. Which county has the highest property tax rate? Are property taxes by city or county? Who pays the most property taxes in America?](https://taxfoundation.org/wp-content/uploads/2021/09/Property-taxes-by-county.-2021-county-property-tax-paid-map.-Which-county-has-the-highest-property-tax-rate-Are-property-taxes-by-city-or-county-Who-pays-the-most-property-taxes-in-America-01-01-300x257.jpg)
Property Taxes by County, 2021
The six counties with the highest median property tax payments all have bills exceeding $10,000—Bergen, Essex, and Union Counties in New Jersey, and Nassau, Rockland, and Westchester counties in New York. All six are near New York City, as is the next highest, Passaic County, New Jersey ($9,881).
3 min read![State and local tax deduction benefit by county, compare state and local taxes impact of SALT deduction benefit by county. SALT deduction benefit analysis](https://taxfoundation.org/wp-content/uploads/2021/08/State-and-local-tax-deduction-benefit-by-county-compare-state-and-local-taxes-impact-of-SALT-deduction-benefit-by-county.-SALT-deduction-benefit-analysis-01-300x256.jpg)
Reviewing Benefits of the State and Local Tax Deduction by County in 2018
It is important to understand how the SALT deduction’s benefits have changed since the SALT cap was put into place in 2018 before repealing the cap or making the deduction more generous. Doing so would disproportionately benefit higher earners, making the tax code more regressive.
6 min read![sales tax rates by city, cities with highest sales tax rate, city highest sales tax rate, cities with the highest sales tax](https://taxfoundation.org/wp-content/uploads/2020/07/chicago-090-300x200.jpg)
Sales Tax Rates in Major Cities, Midyear 2021
Neither Anchorage, Alaska, nor Portland, Oregon, impose any state or local sales taxes. Honolulu, Hawaii, has a low rate of 4.5 percent and several other major cities, including Milwaukee and Madison, Wisconsin, keep overall rates modest.
13 min read![2022 state tax changes effective January 1, 2022 child tax credit changes and child tax credit reform options 2021 state tax changes July 1 2021 US business tax collections remained close to historical norm in 2018. US business tax revenue and taxes paid by pass-through firms](https://taxfoundation.org/wp-content/uploads/2021/04/Money-calendar-time-calculator-economy-business-tax-filing-e1618504666865-300x200.jpeg)
State Tax Changes Taking Effect July 1, 2021
Thirteen states have notable tax changes taking effect on July 1, 2021, which is the first day of fiscal year (FY) 2022 for every state except Alabama, Michigan, New York, and Texas. Individual and corporate income tax changes usually take effect at the beginning of the calendar year for the sake of maintaining policy consistency throughout the tax year, but sales and excise tax changes often correspond with the beginning of a fiscal year.
11 min read![State taxes on lottery winnings state tax lottery winnings and vaccine lottery tax vaccine lotteries](https://taxfoundation.org/wp-content/uploads/2021/06/State-taxes-on-lottery-winnings-state-tax-lottery-winnings-and-vaccine-lottery-tax-vaccine-lotteries-300x258.png)
What Are the Chances Your State Withholds Much of Your Lottery Winnings?
Krispy Kreme may have started the vaccine incentive ball rolling, but many states are putting big money into the effort with vaccine lotteries. Unlike a normal lottery, no one is paying for tickets—but the tax collector still gets paid when someone wins.
2 min read![2021 State Pension Funding Gap and State Pension Plan (State Public Pension Funding Finances)](https://taxfoundation.org/wp-content/uploads/2021/06/2021-State-Pension-Funding-Gap-and-State-Pension-Plan-State-Public-Pension-Funding-Finances-300x258.png)
How Well-Funded Are Pension Plans in Your State?
Although most states are on solid financial footing following the coronavirus crisis, pension liabilities are a deep-seated problem that long predates the pandemic.
2 min read![State taxation of GILTI, Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases](https://taxfoundation.org/wp-content/uploads/2021/05/President_of_the_United_States_Joe_Biden_2021-300x200.jpg)
Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases
State taxation of GILTI is unconventional and economically uncompetitive and will become even more so if the federal government adopts a more aggressive approach to taxing GILTI, as outlined in the American Jobs Plan Act.
32 min read![2022 state tax resource center offers leading 2022 state tax resources and 2022 state tax policy resources](https://taxfoundation.org/wp-content/uploads/2021/02/state-map-us-map-3-300x169.jpg)
Location Matters 2021: The State Tax Costs of Doing Business
A landmark comparison of corporate tax costs in all 50 states, Location Matters provides a comprehensive calculation of real-world tax burdens, going beyond headline rates to demonstrate how tax codes impact businesses and offering policymakers a road map to improvement.
8 min read![kansas tax override Gov. Kelly tax bill Kansas](https://taxfoundation.org/wp-content/uploads/2017/01/kansas1-300x225.jpg)
Outlier No More: Kansas Adopts Tax Reform with Wayfair Safe Harbor, GILTI Exclusion
After three years of deliberations, more than two-thirds of members in both the Senate and the House enacted tax reform and relief legislation Monday over the veto of Gov. Laura Kelly (D).
4 min read