Kansas Capital Gains Tax Calculator

Kansas runs a two-band schedule under K.S.A. 79-32,110: 5.2% on the first $23,000 of taxable income and 5.58% above it. There is no third rate and no 3.1% band; that rate belonged to the 2018-2023 schedule and was retired by SB 539 of 2024.

Because the second band starts at $23,000, almost any salary exhausts the cheap band before a gain is even stacked. On the default inputs, a $100,000 gain on top of $75,000 of other income, the calculator returns $5,580.00 and reports an effective rate of 5.58%, identical to the marginal rate. Not one dollar of that gain touched the 5.2% band.

Remove the other income entirely and the picture changes, but not by much. The same $100,000 gain with $0 of other income returns $5,492.60, an effective rate of 5.49%. The whole benefit of the lower band across a six-figure gain is $87.40.

This page always uses the single-filer schedule. Kansas publishes a joint schedule at exactly double the thresholds, $46,000 rather than $23,000, and the engine's table carries it as bracketsMarriedJointly, but this configuration passes no filing status, so calculateStateCapitalGains falls back to the single array. A married couple filing jointly with gain in the $23,000 to $46,000 range will be overstated here by up to $87.40, which is the 0.38-point rate difference applied to the $23,000 slice between the single and joint thresholds.

Kansas taxes a capital gain as ordinary income on a compressed two-band schedule under K.S.A. 79-32,110: 5.2% to $23,000 and 5.58% above that. With the top rate arriving at $23,000 of taxable income, a gain stacked on almost any salary is taxed at 5.58% start to finish.

The gain is stacked on top of your other income and walked through the bands from there.

Step by step, with your numbers:

1. Start with the net gain. Capital losses and loss carryforwards are netted against the gain before anything else happens.
2. Stack the gain on your other income. Ordinary income fills the lower brackets first and the gain sits on top of it, so the gain is taxed at whatever rates are still open above your salary. The same gain costs a high earner more than it costs a low earner. Enter other income as a taxable-income figure: the calculator does not subtract a standard deduction or personal exemption for you.
3. Walk the brackets. The slice of the gain that falls in each band is multiplied by that band's rate, and the pieces are added together.
4. Effective rate. Total Kansas tax divided by the whole realized gain. On a graduated schedule this sits below the top marginal rate, because the lower slices were taxed at lower rates.
5. Net proceeds. Subtract the state tax from the gain to get what you keep before federal tax.

Consider an investor in Kansas who realizes $100,000 in capital gains on top of $75,000 in baseline ordinary income for the year.

1. Stack the income. Kansas taxes capital gains as ordinary income. Since income fills the lower brackets first, the $75,000 of baseline income already occupies the lower tiers, so the $100,000 gain stacks on top and pushes into higher brackets.
2. Apply the marginal brackets. Working through Kansas's bracket schedule, each slice of the gain is taxed at its own bracket's rate, with the highest slice reaching the 5.58% top marginal bracket.
3. Total state tax due. Summing the tax owed across every bracket the gain touches produces a total Kansas state tax liability of $5,580.00.
4. Effective rate. Because the $75,000 of other income already fills the brackets below Kansas's top rate, the entire gain lands in the 5.58% bracket, so the effective rate on the gain equals the marginal rate: 5.58%.
5. Net proceeds. After paying $5,580.00 in state tax, the investor keeps $94,420.00 of the $100,000 gain, before any federal tax applies.

The bracket edge is the only structural feature in the Kansas schedule, and the default inputs hide it, so the walk below sets other income to $0 and moves the gain across $23,000.

At $22,900 of gain, with no other income. The whole gain sits in the 5.2% band, and the calculator returns $1,190.80. Marginal rate: 5.20%.

At $23,100, two hundred dollars later. $23,000 is taxed at 5.2% and $100 at 5.58%, and the calculator returns $1,201.58. Marginal rate: 5.58%.

The step costs $10.78 across that $200, against $10.40 if the lower rate had continued. So crossing the only bracket edge Kansas has costs 38 cents more on that slice, and nothing at all on the dollars below it. There is no cliff here: the higher rate applies only to the excess, and a taxpayer at exactly $23,000 owes $1,196.00.

The reverse question. How much gain can be realized before the second band opens? With no other income, $23,000 exactly, at a cost of $1,196.00. Every dollar of salary reduces that room dollar for dollar: at $23,000 of other income the room is zero, and a $100,000 gain then returns the full $5,580.00.

Marginal cost of the next unit, once you are above the edge. Each additional $1,000 of gain costs $55.80. Moving the default entry from $100,000 to $101,000 raises the tax from $5,580.00 to $5,635.80. A $400,000 gain on the same $75,000 salary returns $22,320.00, which is 5.58% of the whole thing, because the sweep never re-enters the lower band.

What the twelve-row table therefore shows. With other income at the default $75,000 the sweep is a straight line, $930.00 at $16,666.67 of gain and $11,160.00 at $200,000, with $5,580.00 at the midpoint. That linearity is not an artifact; it is the correct answer for a schedule whose top rate starts at $23,000. Drop other income to zero and the first rows of the same table bend, because they then fall inside the 5.2% band.

A note on what the sweep does not vary. The table moves the gain only. Other income stays where you set it on every row, so the table cannot show you the effect of a salary change. Kansas's revenue-trigger ratchet under K.S.A. 79-32,110c, which could step the rates toward 4% in a future year, is not modelled either; the statutory 5.2% and 5.58% are used.

While this calculator provides penny-exact state statutory modeling, additional federal and transactional complexities warrant supplementary review: - Married-Filing-Jointly Brackets: Kansas does have a distinct married-filing-jointly schedule that doubles the single thresholds, but this calculator applies the single-filer schedule to every filing status. The stored Kansas bracket data does not correspond to any single Kansas tax year, so no joint schedule could be paired with it without compounding that error. A joint filer should expect this calculator to overstate Kansas tax. - Federal Capital Gains Taxes: Federal long-term brackets (0%, 15%, 20%) and short-term ordinary rates up to 37% under IRC § 1. - Net Investment Income Tax (NIIT): The 3.8% surtax on net investment income under IRC § 1411 for single filers over $200,000 (married joint over $250,000). - Alternative Minimum Tax (AMT): Federal AMT calculations under IRC § 55 impacting incentive stock option (ISO) exercise spread. - Section 1031 Like-Kind Exchanges: Tax deferral mechanisms for real property held for productive use in trade, business, or investment. - Qualified Small Business Stock (QSBS): Federal Section 1202 gain exclusions where state conformity varies significantly.

• Assuming Federal Rate Parity: Most states do not offer preferential long-term capital gains rates; gains are taxed at standard ordinary income rates.
• Failing to Track Holding Periods: Short-term gains (assets held ≤1 year) generate higher federal tax liabilities even if state rates treat both holding periods identically.
• Underestimating Multi-State Apportionment: Selling real estate or business assets located in other jurisdictions triggers multi-state non-resident return filing obligations.
• Neglecting Underpayment Penalties: Substantial one-time liquidity events require prompt estimated tax payments within the quarter of sale to avoid statutory penalties.
• Mismatched Cost Basis Records: Failure to document reinvested dividends, stock splits, or structural return-of-capital distributions leads to inflated taxable gain calculations.

• Internal Revenue Service (IRS): Publication 544 (Sales and Other Dispositions of Assets) and Publication 550 (Investment Income and Expenses). irs.gov/publications/p544

Also consulted: Kansas Department of Revenue: 2026 Statutory Individual Income Tax Rate Schedules.