Active-duty pay
Taxed
Active-duty pay is taxable to KS residents.
State Guide · KS
Kansas — Military Tax Treatment
Kansas taxes active duty and Guard pay but fully exempts military retirement. The distinction matters most for Guardsmen who are decades from retirement — plan on paying KS income tax on all drill pay until then.
Tax treatment at a glance
Guard & Reserve drill pay
Taxed
Guard and Reserve drill pay is taxable Kansas income. SCRA protections apply during federal activation but not routine drill.
Military retirement pay
Fully Exempt
Military retirement pay fully exempt.
The numbers · verified for tax year 2025
Top marginal rate
5.58%
Retirement-pay exemption
Full
Military retired pay included in federal AGI is fully exempt from Kansas income tax (subtracted on Schedule S) — no cap, no age threshold.
Standard deduction
For 2025 the standard deduction is $3,605 single / $8,240 married filing jointly. Two brackets for 2025: 5.20% then 5.58% above ~$23,000 single / $46,000 MFJ.
VA disability compensation
Always tax-free
Federally tax-free under 38 USC § 5301. No state taxes VA disability compensation as income — Kansas included.
Survivor Benefit Plan (SBP)
Follows retirement
Kansas exempts military retirement — SBP annuities are generally exempt.
Federal rules that override state law
SCRA — Servicemembers Civil Relief Act
Active-duty servicemembers pay state income tax only to their state of legal domicile — not the state where they are stationed. If you are from Texas and stationed in Kansas, Kansas cannot tax your military pay. This applies during all active duty periods and during Guard/Reserve mobilizations on federal (Title 10) orders.
MSRRA — Military Spouses Residency Relief Act
Military spouses can maintain their home-state domicile even when living in a different state due to their servicemember's orders. A spouse who is a Texas resident following their servicemember to Kansas can keep Texas as their tax domicile and avoid Kansas state income tax on their wages.
Guard & Reserve — the SCRA gap
SCRA pay protections apply during federal (Title 10) activation orders. During routine drill weekends and state-only activations, Guard and Reserve members are state residents serving in their home state — SCRA does not protect their drill pay from state income tax. Whether Kansas exempts that pay is the state-specific question answered above.
Filing watch-outs
- 01Guard drill pay is taxable KS income — withhold KS taxes
- 02Retirement exemption: K-40 Schedule S, military pension subtraction
Veteran-specific tax benefits
Property tax exemption for disabled vets.
Official authority
https://www.ksrevenue.gov/ ↗State tax law changes annually. Verify current rules with the Kansas Department of Revenue before making any tax decision.
Kansas military tax — common questions
Does Kansas tax military retirement pay in 2026?
Kansas fully exempts military retirement pay. Military retirement pay fully exempt.
Does Kansas tax active-duty military pay?
Kansas taxes active-duty military pay for state residents. Active-duty pay is taxable to KS residents. Under the SCRA, Kansas can only tax the military pay of service members who are legally domiciled in Kansas — not those merely stationed there.
Does Kansas tax National Guard and Reserve drill pay?
Kansas taxes Guard and Reserve drill pay. Guard and Reserve drill pay is taxable Kansas income. SCRA protections apply during federal activation but not routine drill.
Is VA disability compensation taxed in Kansas?
No. VA disability compensation is federally tax-free under 38 U.S.C. § 5301, and no state — including Kansas — taxes it as income.
If I'm stationed in Kansas but claim another state, can Kansas tax my military pay?
No. Under the Servicemembers Civil Relief Act (SCRA), active-duty pay is taxable only by your state of legal domicile, not the state where you are stationed. If your domicile is elsewhere, Kansas cannot tax your active-duty military pay. Military spouses get the same protection under the MSRRA.
Related tools
Other state guides