Kansas Capital Gains Tax: 2026 Rules and Calculator

Short answer: Kansas taxes capital gains as ordinary income at 5.2% and 5.58%; for married couples filing jointly 5.58% applies above $46,000 of Kansas taxable income ($23,000 for other filers) (K.S.A. 79-32,110). On top of that comes federal capital gains tax (0%, 15% or 20% for 2026 under IRS Rev. Proc. 2025-32, and up to 25% on building depreciation) and the 3.8% net investment income tax above $250,000 of income for married couples or $200,000 single (IRC 1411).

Kansas capital gains tax calculator

Enter your sale: rental property, your home, land, a business, stock or collectibles. You get the 2026 tax in Kansas (federal, the 3.8% tax and Kansas tax) and the same sale spread over the years the buyer pays you. It runs in your browser on the same engine as our capital gains tax calculator.

Example loaded. Change any number to run yours.

What you are sellingRental or investment real estateYour home (Section 121 exclusion)LandA business you work inPublicly traded stock or fundsCollectibles (art, coins, gold, cars)

Sale price

Selling costs (commission, title, legal)

Your adjusted basis

What you paid plus improvements, minus depreciation or depletion taken. Inherited: the value at the date of death.

How long you have held itMore than 1 year1 year or less

State you will be taxed inAlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Filing statusMarried filing jointlySingleHead of household

Other income this year (before deductions)

Years the buyer pays you over (1 = all now)

Expected sale date

Kansas taxes capital gains as ordinary income at 5.2% and 5.58%; for married couples filing jointly 5.58% applies above $46,000 of Kansas taxable income ($23,000 for other filers) (K.S.A. 79-32,110). The calculator applies 5.58% to the whole gain; the 5.2% band is small next to a large sale. Source: Kansas Statutes 79-32,110, individual rates, checked October 13, 2026. Federal: 2026 brackets per IRS Rev. Proc. 2025-32 (0%, 15% and 20% on long-term gain; 20% above $613,700 of taxable income married filing jointly); 25% cap on building depreciation, IRC 1(h)(1)(E); 28% cap on collectibles, IRC 1(h)(4); 3.8% net investment income tax above $250,000 married or $200,000 single, IRC 1411.

Estimated tax on this sale (2026), example in Kansas

$124,209

You keep $580,791 after selling costs and tax. The tax is 22.4% of your gain.

Your gain

• Sale price less selling costs$705,000
• Less your basis$150,000
• Your taxable gain$555,000
• Long-term gain at 0%, 15% or 20%$555,000

The tax, line by line

• Federal income tax$78,040
• Net investment income tax (3.8%)$15,200
• Kansas tax$30,969
• Total tax$124,209
• You keep$580,791

All in one year vs spread over 6 years: tax of $124,209 against $81,729 when the buyer pays you over 6 years. You keep $42,480 more.

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These are estimates. Have a qualified tax professional run your real numbers in a 15-minute scope call.

Why now: the closing date and how the buyer pays you are set before closing, and they decide how much Kansas and federal tax this sale costs.

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This is an estimate. Getting it right down to the tee takes your actual tax forms (returns, K-1s, depreciation schedules), a consult and a paid analysis. The first 15-minute scope call is free.

How Kansas taxes capital gains in 2026

Kansas taxes capital gains as ordinary income at 5.2% and 5.58%; for married couples filing jointly 5.58% applies above $46,000 of Kansas taxable income ($23,000 for other filers) (K.S.A. 79-32,110).

Selling Kansas property while living elsewhere: Kansas taxes a nonresident on gain from real estate and other property located in Kansas, so selling Kansas property from another state still means a Kansas return.

Worked example (computed October 13, 2026)

A Kansas land sale where most of the gain lands in the 5.58% bracket. A married couple filing jointly in Kansas sells land for $750,000 with $45,000 of selling costs. Basis is $150,000, and other income is $95,000.

• Taxable gain: $555,000.
• All in one year (2026): $78,040 federal income tax, $15,200 net investment income tax and $30,969 Kansas tax (5.6% of the gain): $124,209 in total, 22.4% of the gain.
• Spread over 6 years on a note: $81,729 of tax on the gain, so the seller keeps $42,480 more. Interest on the note is taxed separately.

What the calculator simplifies

The calculator applies 5.58% to the whole gain; the 5.2% band is small next to a large sale. It also leaves out local taxes unless named above, the alternative minimum tax effect of note interest, and equipment recapture on a business sale. Federal tables for later years carry the 2026 tables forward.

Spreading a Kansas sale over several years

On an installment sale the gain is reported as the buyer pays you (IRC 453), so each year's slice can stay in lower federal brackets and under the 3.8% threshold. Building depreciation is reported first (Treas. Reg. 1.453-12), equipment recapture is taxed in the year of sale (IRC 453(i)), and notes over $5,000,000 owe the Section 453A interest charge. More on how it works: what a structured installment sale is.

Sources

• Kansas Statutes 79-32,110, individual rates
• IRS Rev. Proc. 2025-32: 2026 federal brackets.
• IRC 1(h) and IRC 1411: capital gain rates and the 3.8% tax (as in force October 2026).

Frequently asked

What is the capital gains tax rate in Kansas for 2026?

Kansas taxes capital gains as ordinary income at 5.2% and 5.58%; for married couples filing jointly 5.58% applies above $46,000 of Kansas taxable income ($23,000 for other filers) (K.S.A. 79-32,110). Federal capital gains tax and the 3.8% net investment income tax come on top.

How much tax on a $750,000 sale in Kansas?

In the example on this page, a married couple filing jointly selling land for $750,000 with a $555,000 taxable gain owes $124,209 in 2026: $78,040 federal, $15,200 net investment income tax and $30,969 Kansas tax. Spread over 6 years, the tax is $81,729.

Do nonresidents pay Kansas tax when they sell property there?

Kansas taxes a nonresident on gain from real estate and other property located in Kansas, so selling Kansas property from another state still means a Kansas return.