Kansas State Income Tax Withholding
Last Updated: January 2026
Overview
Kansas imposes a progressive state income tax with two brackets. The state uses a formula-based withholding system that incorporates standard deductions and personal exemptions.
2026 Tax Rates
| Taxable Income (Single) | Taxable Income (MFJ) | Rate |
|---|---|---|
| $0 - $15,000 | $0 - $30,000 | 5.20% |
| Over $15,000 | Over $30,000 | 5.58% |
Deductions and Exemptions
Standard Deduction:
- Single: $3,605
- Married Filing Jointly: $8,240
- Head of Household: $6,025
Personal Exemption: $2,250 per person
Special Considerations
State W-4 Form
Kansas accepts the federal Form W-4 for withholding purposes. Employees may also use Kansas Form K-4 if they wish to claim different allowances for state purposes.
Withholding Tables
Kansas provides percentage method tables and wage bracket tables. Most payroll software uses the percentage method formula.
Supplemental Wages
Supplemental wages (bonuses, commissions) may be taxed at the flat rate of 5.58% or combined with regular wages.
Electronic Filing
Employers with Kansas withholding tax liability of $45,000 or more in the preceding year must file and pay electronically.