TaxtirementState guides · KS
How Kansas taxes retirement income
- Kansas doesn't tax Social Security benefits.
- Exclusions and subtractions for retirement income (details below):
- Public retirement benefits specifically exempt.
- Rates for 2026: 5.2% to 5.58%, graduated.
At a glance
| Income tax | Yes |
|---|---|
| Rates (2026) | 5.2% to 5.58%, graduated |
| Starts from | Federal adjusted gross income (AGI) |
| Standard deduction | $3,605 single, $8,240 married filing jointly |
| Personal exemption | $9,160 per person |
| Age 65 and older | $850 extra deduction per person |
| Social Security | Not taxed |
| Retirement income exclusions | 1 (see below) |
| Roth conversions | Taxable |
| Capital gains | Taxed like other income |
| Local income tax | None |
Tax rates
Brackets apply to Kansas taxable income. Other filing statuses are in the rules reference.
| Rate | Single: taxable income | Married filing jointly: taxable income |
|---|---|---|
| 5.2% | $0 to $23,000 | $0 to $46,000 |
| 5.58% | $23,000 and up | $46,000 and up |
Social Security
Kansas doesn't tax Social Security benefits.
Pensions, IRAs and 401(k)s
Public retirement benefits specifically exempt (Schedule S line A14)
Retirement benefits from the listed public systems (KPERS, KP&F, Kansas Justices and Judges, federal Civil Service Retirement/Disability Fund and other federal-employment retirement benefits, military retirement, US Railroad Retirement Board tier I/II, certain Kansas first-class city pensions, etc.) are fully exempt regardless of amount or age. Private pensions, 401(k)/403(b)/457 plans, IRAs and annuities are NOT exempt.
Roth conversions
A Roth conversion counts as taxable income for Kansas. Whether a retirement income exclusion can cover part of it depends on the rules above.
Capital gains
Taxed like other income, at the rates above.
Credits and relief for older residents
- Homestead Refund (Form K-40H): property tax rebate up to $700 for eligible homeowners (income and other tests; not researched in detail).
- SAFESR / Property Tax Relief for low-income seniors (separate forms; not researched in detail).
More detail from our research notes
Kansas taxable income = Kansas AGI (federal AGI + Schedule S additions - subtractions) - standard or Kansas itemized deduction - exemption allowance. Social Security benefits included in federal AGI are subtracted in full (Schedule S line A10) with no AGI limit (full exemption since tax year 2024). Exemption allowance: $9,160 single/HOH/MFS; $18,320 MFJ; HOH gets an additional $2,320; dependents $2,320 each. Age 65/blind additional standard deduction: $850 per box for single or HOH, $700 per box for married (joint or separate); e.g., MFJ both 65+ = $8,240 + 2 x $700 = $9,640, single 65+ = $4,455. Kansas itemizing is allowed even if the taxpayer took the federal standard deduction. Tax Tables are used for taxable income up to $100,000; above that the Tax Computation Worksheet: MFJ = income x 5.58% - $175 (over $46,000); single/HOH/MFS = income x 5.58% - $87 (over $23,000). The subtraction amounts are rounded, so worksheet results can differ by about $0.40 from the exact bracket calculation. Standard deduction amounts are fixed in K.S.A. 79-32,119 for 2024 and all later years (not indexed). SB 269 (2025) allows future revenue-triggered rate cuts; KDOR Notice 25-06 certified no rate reduction for tax year 2026. Lump-sum distributions taxed under federal 402(e) also incur Kansas tax at 13% of the federal tax.
Pending confirmation
These points were still being confirmed against Kansas's published 2026 forms when this page was built. Most are waiting on forms the state publishes around the turn of the year.
3 items
- Brackets, standard deduction, exemption and age-65 amounts are fixed by statute with no indexing (K.S.A. 79-32,110 rates 'for tax year 2024 and all tax years thereafter'; 79-32,119 $3,605/$8,240/$6,180 and $850/$700; 79-32,121 $9,160/$18,320 + $2,320 per dependent 'for tax year 2025 and all tax years thereafter'). Only the printed 2026 K-40 booklet (expected Dec 2026 at https://www.ksrevenue.gov/forms-perstax.html) is outstanding; no 2026 value is expected to differ.
- SB 269 (2025) revenue-triggered rate cut for TY2027: the Aug 15, 2026 Director of the Budget determination / KDOR notice was not yet published on 2026-10-02 (Notice 25-06 for TY2026 came out Oct 2, 2025). The May 7, 2026 consensus revenue memo does 'not anticipate any rate reductions pursuant to the statutory formula during the forecast period'. Watch https://www.ksrevenue.gov/taxnotices.html for a Notice 26-xx in October 2026.
- Homestead / SAFESR property-tax relief parameters not captured.
Sources
Every figure comes from these documents, mostly the state's own forms, instructions and statutes.
- 2025 K-40 booklet p. 6 line 4 and pp. 14-15 Kansas Schedule A: medical over 7.5% of federal AGI, property taxes 100% with no SALT cap, mortgage interest, charity (research/states/itemized.json); 2025 K-40 booklet: standard deductions, exemption allowance, 65+/blind worksheet ($850/$700), Social Security subtraction A10, exempt public retirement benefits A14, Tax Tables and Tax Computation Worksheethttps://www.ksrevenue.gov/pdf/ip25.pdf
- Notice 25-06: SB 269 revenue test not met; no rate reduction for tax year 2026https://www.ksrevenue.gov/taxnotices/notice25-06.pdf
- K.S.A. 79-32,119 standard deduction $3,605/$8,240/$6,180 for 2024 and all later years; $850/$700 additionalhttps://ksrevisor.gov/statutes/chapters/ch79/079_032_0119.html
- K.S.A. 79-32,119 (standard deduction $3,605/$8,240/$6,180 for 2024+; additional $850/$700), 79-32,121 (exemption $9,160 / $18,320 MFJ / $2,320 per dependent for 2025+), 79-32,110 (5.2%/5.58% for 2024+, subject to 79-32,110c) ( _0121.txt, _0110.txt)https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0121.html
- KDOR Notices 26-01 to 26-10 (May-July 2026) list every 2026-session income tax change: SB 82 (childcare credit from 2027, gun-storage credit, credit repeals), HB 2464 credits, health-care-sharing and portable-benefit subtractions. None touches rates,…https://ksrevenue.gov/taxnotices/notice26-05.pdf
- Consensus Revenue Estimates memo, May 7, 2026: SB 269 rate reductions not anticipated during the forecast periodhttps://budget.kansas.gov/wp-content/uploads/CRE_Long_Memo_05-07-2026.pdf
Taxtirement's Kansas calculation is also checked against a second, independent implementation on 1,000 random households. How we check our numbers.
See your own years. Taxtirement applies these Kansas rules, and the federal and Medicare rules, to your household for every year of retirement, and shows the calculation behind each number. Coming November 2026 for iPhone, iPad and Mac.
This page summarizes Kansas's 2026 rules as Taxtirement applies them, for education and planning. It isn't tax advice, and it doesn't cover every situation (for example part-year residents, businesses or military-only provisions). Rules change; check the state's current instructions, or a tax professional, before you act. Spotted something wrong? Tell us.