{"place":"Kansas","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/kansas","state":{"code":"KS","name":"Kansas","slug":"kansas","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":5.2,"topRate2026":5.58,"topRateStartsSingle":23000,"notes":"Single filers pay 5.2% on taxable income up to $23,000, then $1,196 plus 5.58% of the excess. Married filing jointly brackets are $46,000. The SB 269 revenue trigger did not cut rates for 2026 (KDOR Notice 25-06): https://ksrevenue.gov/taxnotices/notice25-06.pdf","source":"https://www.ksrevenue.gov/pdf/k-40es26.pdf"},"estimatedTax":{"form":"K-40ES","rule":"Required if your Kansas tax after withholding and credits is $500 or more, and withholding and credits may be less than the smaller of 90% of 2026 tax or 100% of 2025 tax.","schedule":"Same dates as federal (April 15, June 15, and September 15, 2026, and January 15, 2027).","source":"https://www.ksrevenue.gov/pdf/k-40es26.pdf"},"minimumWage2026":{"standard":7.25,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Kansas's state rate matches the federal $7.25 and doesn't apply to employers and employees covered by the federal Fair Labor Standards Act (Kansas DOL: https://www.dol.ks.gov/employers/workplace-laws). Under federal law the maximum tip credit is $5.12.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Portable benefit plans for independent contractors (HB 2602, 2026)","summary":"Hiring parties can contribute to an independent contractor's portable benefit account, or withhold contributions with the contractor's consent. The account covers health, income-replacement, disability, or life insurance, or retirement. Contributions can't be used to decide employment classification. Starting with tax year 2027, contributions are a Kansas income tax subtraction.","source":"https://www.ksrevenue.gov/pdf/2026LegChanges.pdf"},{"name":"Rideshare (TNC) driver classification (K.S.A. 8-2722)","summary":"Transportation network company drivers are independent contractors if the company sets no required login hours and doesn't restrict use of other platforms or other work. Both sides must also agree in writing that the driver is an independent contractor.","source":"https://ksrevisor.gov/statutes/chapters/ch08/008_027_0022.html"}],"notes":null},"stateRetirementProgram":{"state":"Kansas","code":"KS","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted program. A Kansas Empowerment Savings Program bill was before the House as of February 2026; an introduced bill is not a program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/kansas/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/kansas/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/kansas/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/kansas/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/kansas/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/kansas/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/kansas/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}