Kansas · State Income Tax Deduction
State Income Tax Deduction in Kansas (2026)
Deduct state and local income taxes, or sales taxes, as part of the federal SALT itemized deduction. Kansas has a progressive income tax with a top rate of 5.58%, so a Kansas filer's combined marginal rate on the next dollar at $64,521 of income is about 17.58% (12% federal + 5.58% KS).
2026 savings example for Kansas
Planning estimate for a single filer earning $64,521 (Kansas median household income in LevyIO's state dataset) who removes $5,000 from taxable income. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; KS tax uses the state brackets in LevyIO's dataset and assumes the state follows the federal treatment.
Estimated total savings
$879
Federal savings
$600
$5,563 → $4,963 · 12% bracket
KS state savings
$279
$3,312 → $3,033 · 5.58% marginal
Combined marginal rate
17.58%
≈ $176 saved per $1,000 deducted
Statutory maximum for this item in LevyIO's dataset: $40,400.
Federal × Kansas marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The KS column is the state marginal rate at the midpoint of each range. The last column is the tax saved per $1,000 deducted at that combined rate.
| Federal bracket | Gross income (single) | KS marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 5.2% | 15.2% | $152 |
| 12% | $28,500 - $66,500 | 5.58% | 17.58% | $176 |
| 22% | $66,500 - $121,800 | 5.58% | 27.58% | $276 |
| 24% | $121,800 - $217,875 | 5.58% | 29.58% | $296 |
| 32% | $217,875 - $272,325 | 5.58% | 37.58% | $376 |
| 35% | $272,325 - $656,700 | 5.58% | 40.58% | $406 |
| 37% | Over $656,700 | 5.58% | 42.58% | $426 |
Eligibility & forms
Taxpayers who itemize and deduct state/local income taxes or general sales taxes on Schedule A
- Part of the combined SALT cap
- Must itemize
- Choose income taxes OR sales taxes, not both
- Property taxes share the same overall SALT limit
Federal forms: Schedule A
Kansas filing notes
Social Security is exempt, benefiting retirees. Standard deduction is low, itemizing may help. Kansas offers food sales tax credits for lower-income taxpayers.
Common mistakes: Double-counting property tax in SALT; Not considering sales tax alternative; Assuming the federal SALT deduction also reduces state taxable income.
Frequently asked questions
How much can the State Income Tax Deduction save a Kansas taxpayer in 2026?
In LevyIO's example, a single filer with $64,521 of income (the Kansas median household income in our state dataset) who removes $5,000 from taxable income saves about $600 in 2026 federal tax (12% marginal bracket) plus about $279 in Kansas tax (5.58% state marginal rate), roughly $879 combined. It is a planning estimate computed from the 2026 IRS brackets and LevyIO's KS bracket data, not a survey figure.
What is the Kansas income tax rate for 2026?
Kansas has a progressive income tax with a top rate of 5.58%. The KS standard deduction in LevyIO's dataset is $3,605 single / $8,240 married. Two brackets: 5.2% and 5.58%. High combined sales taxes. Social Security exempt.
Who qualifies for the State Income Tax Deduction in Kansas?
Taxpayers who itemize and deduct state/local income taxes or general sales taxes on Schedule A. The federal rules are the same in every state; the requirements are: Part of the combined SALT cap; Must itemize; Choose income taxes OR sales taxes, not both; Property taxes share the same overall SALT limit. Kansas filers should confirm on the KS return whether the state follows the federal treatment.
Which forms do I file to claim the State Income Tax Deduction?
Federal: Schedule A. Kansas: check the Kansas Department of Revenue instructions for the matching state schedule. Common mistakes: Double-counting property tax in SALT; Not considering sales tax alternative; Assuming the federal SALT deduction also reduces state taxable income.
State Income Tax Deduction in other states
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.