Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Kansas tax professional before filing.
Kansas · USA · Short-term rental taxes
Short-Term Rental Taxes in Kansas
Short term rental taxes in Kansas: 6.5% state sales tax plus local sales tax on every stay, a city or county transient guest tax of 1%–10% on stays of 28 days or less, and Kansas income tax of 5.2%–5.58%.
The 30-Second Answer
- Short term rental tax in Kansas has two layers. Room rent owes 6.5% state sales tax plus local sales tax — and unlike most states, Kansas sales tax applies even to stays longer than 28 days.
- Transient guest tax is local: cities and counties set it, and the Department of Revenue's October 1, 2026 rate report runs from 1% to 10% (Wichita 6%, Overland Park 9%, Kansas City 10%). It applies to stays of 28 consecutive days or less.
- Airbnb collects Kansas sales tax, local sales tax and transient guest tax statewide. Since July 1, 2021 Kansas law requires lodging marketplace facilitators to collect both taxes on the homes, cabins and apartments they book.
- Kansas taxes rental profit at 5.2% and 5.58% (single filers: 5.58% above $23,000 of taxable income). File your Kansas K-40 with your federal return by April 15, 2027.
Deductions
What Kansas STR Hosts Can Deduct
Ordinary and necessary rental expenses cut your federal profit, and that federal figure is the starting point for your Kansas return.
Sales tax and transient guest tax you collect from guests and remit are not your income or your expense. If you also use the property yourself, split costs between rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Kansas sales tax and transient guest tax share a Department of Revenue calendar. Income tax follows the federal April deadline.
Transient guest tax rates change during the year — Kansas City's 10% took effect April 1, 2026 and Lawrence's 8% on January 1, 2026 — so check the quarterly rate report before you price direct stays.
Kansas Department of Revenue — Pub. KS-1540 (Rev. 7-29-25); Transient Guest Tax Rates (Oct 1, 2026); 2026 K-40ES
Federal & Kansas Income Tax Treatment
Passive Rental vs. Active Business: Which Applies to Your Kansas STR?
The federal Schedule E or Schedule C choice sets your rental profit. Kansas then taxes it at 5.2% or 5.58%, depending on your total taxable income.
Passive Rental — Schedule E
The usual route for Kansas rental homes
- Report rents and expenses on Schedule E; the net figure flows into your Kansas K-40.
- No self-employment tax on net rental income.
- Passive-loss limits apply; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
- Depreciate the building over 27.5 years; contents bought after January 19, 2025 can take permanent 100% federal bonus depreciation.
No ceiling; Kansas top rate is 5.58% for 2026
Active Business — Schedule C
When you run it like a small inn
- Applies when the average stay is 7 days or less and you provide substantial services such as daily housekeeping or meals.
- Net profit owes 15.3% self-employment tax; the Social Security part stops at the $184,500 2026 wage base.
- Losses may offset other income if you materially participate.
- May qualify for the federal §199A QBI deduction; Kansas still taxes the resulting income at its own rates.
No ceiling; SE tax applies on top of federal and Kansas income tax
Depreciation
Depreciation for Kansas STR Properties
Depreciation spreads the cost of the building and contents over their tax lives and is often the largest single deduction for a Kansas host.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Land is not depreciable; split the purchase price between land and building. |
| Furniture, appliances & linens | 5 years (MACRS) or 100% bonus | Permanent 100% federal bonus depreciation for property acquired after January 19, 2025. |
| Driveways, fencing & landscaping | 15 years (MACRS) | Land improvements; a cost segregation study can identify them. |
| Roof, HVAC & structural improvements | 27.5 years | Capital improvements to the building follow the building's life. |
Your Kansas return starts from federal adjusted gross income, so federal depreciation generally carries through. Ask your preparer whether any Kansas modification applies to bonus depreciation before you rely on it for the state return.
On sale, depreciation you claimed (or could have claimed) is recaptured federally at up to 25% as unrecaptured §1250 gain, and the gain is also part of your Kansas taxable income.
Sales & Transient Guest Tax
Kansas Sales Tax and Transient Guest Tax on Vacation Rentals
The lodging tax on a Kansas vacation rental is sales tax on every stay, plus a city or county transient guest tax on stays of 28 days or less.
The Kansas Department of Revenue collects both taxes, including the local transient guest tax set by 164 cities and counties. The bars show the state sales tax and the published guest-tax range.
6.5% state sales tax + local sales tax + 1%–10% transient guest tax
Kansas Department of Revenue — Transient Guest Tax Rates and Effective Dates (Oct 1, 2026); Pub. KS-1540; Notice 21-24
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects 6.5% state sales tax, local sales tax and transient guest tax on reservations of 28 nights or shorter (sales tax on all reservations) | Keep Airbnb's tax reports; do not remit the same tax again |
| Vrbo / Booking.com booking | Kansas law requires lodging marketplace facilitators to collect sales tax and guest tax on stays they facilitate (since July 1, 2021) | Check that both taxes appear on each booking; you owe anything not collected |
| Direct booking | You collect from the guest and file ST-36 (sales tax) and TG-1 (guest tax) with the Department of Revenue | Register for a Kansas sales tax account before your first direct stay |
Examples from the October 1, 2026 rate report: Topeka 7%, Manhattan 7.5%, Lawrence 8%, Olathe 9%, Overland Park 9%, Kansas City 10%. Local sales tax is added on top and varies by address. Stays over 28 consecutive days drop the guest tax but still owe sales tax.
Platforms
Airbnb Tax in Kansas: What the Platforms Collect
Airbnb handles sales tax and transient guest tax across Kansas, and state law puts the same duty on other lodging marketplaces. IRS income reporting follows federal thresholds.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K above $20,000 and 200 transactions; 1099-MISC for other payments of $2,000+ | Yes — 6.5% state sales tax, local sales tax and local transient guest tax (typically 2%–9%; 8% in Leavenworth) | Earnings and tax reports in the host dashboard |
| Vrbo | Form 1099-K at the same federal thresholds | Required by Kansas marketplace law — confirm both tax lines on each booking | Annual payout summary in the owner dashboard |
| Booking.com | Varies by payment model | Required when it facilitates the stay and processes payment — confirm on each payout | Invoices and payout statements in the extranet |
| Direct bookings | No third-party reporting; you report all income | No — you collect and remit sales tax and guest tax to the Department of Revenue | Your own ledger |
Using More Than One Platform?
Each platform collects tax only on its own bookings and reports only its own payouts. Your Kansas and federal returns need the total across Airbnb, Vrbo, Booking.com and direct stays, so keep one ledger for every channel.
US Reporting — 1099-K, Not DAC7
DAC7 is an EU directive and does not apply to Kansas rentals. US platforms report host payouts on Form 1099-K once gross payments exceed $20,000 and 200 transactions in the year. All rental income is taxable whether or not a form arrives.
Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Kansas (airbnb.com/help/article/2305); KDOR Notice 21-24; IRS — Form 1099-K
Illustrative P&L: A Kansas City-Area Rental Home
Example: a home earning $36,000 in rents (excluding sales and transient guest tax paid by guests). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What Kansas STR Hosts Should Keep
Good records protect you if the IRS or the Kansas Department of Revenue questions a return, and they show which stays owed guest tax.
| Keep | How long | Why |
|---|---|---|
| Booking records (dates, nights, price, fees, channel) | At least 3 years after filing | Separates stays of 28 days or less (guest tax) from longer stays (sales tax only) |
| ST-36 and TG-1 returns and payment confirmations | At least 3 years | Proves direct-booking taxes were collected and remitted each period |
| Platform tax reports and 1099-K / 1099-MISC | At least 3 years | Shows which bookings a marketplace already taxed and what the IRS was told |
| Expense receipts and mileage logs | At least 3 years (6 if income is understated by 25%+) | Supports every deduction on Schedule E or C |
| Purchase documents and depreciation schedules | Until 3 years after you sell | Needed for basis, depreciation recapture and gain on sale |
Record the guest-tax rate you charged and its effective date. Kansas rates change quarterly, and a rate change mid-season is the easiest place for a direct-booking return to go wrong.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for education only and is not tax or legal advice. Kansas transient guest tax rates are updated quarterly; confirm your rate with the Kansas Department of Revenue and a qualified tax professional before filing.
- Kansas Department of Revenue — Pub. KS-1540, Business Taxes for Hotels, Motels and Restaurants (Rev. 7-29-25) — 6.5% state sales tax; sales tax on stays over 28 days; guest-tax definition; ST-36/TG-1 due the 25th. https://www.ksrevenue.gov/pdf/pub1540.pdf
- Kansas Department of Revenue — Transient Guest Tax — Applies with more than two bedrooms and rentals of 28 consecutive days or less. https://www.ksrevenue.gov/bustaxtypestg.html
- Kansas Department of Revenue — Transient Guest Tax Rates and Effective Dates (Oct 1, 2026) — City and county guest-tax rates, 1%–10%. https://www.ksrevenue.gov/pdf/tgratesfilers.pdf
- Kansas Department of Revenue — Notice 21-24, Marketplace Facilitators – Lodging — Marketplaces collect sales tax and guest tax from July 1, 2021. https://www.ksrevenue.gov/taxnotices/notice21-24.pdf
- Kansas Department of Revenue — 2026 Individual Estimated Tax (K-40ES) — 2026 rates 5.2% / 5.58%; estimate due dates. https://www.ksrevenue.gov/pdf/k-40es26.pdf
- Kansas Department of Revenue — 2025 Individual Income Tax Booklet — Calendar-year returns due April 15. https://www.ksrevenue.gov/pdf/ip25.pdf
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Kansas — Sales tax, local sales tax and transient guest tax collected. https://www.airbnb.com/help/article/2305
- IRS — Understanding your Form 1099-K — Federal reporting for payment platforms. https://www.irs.gov/businesses/understanding-your-form-1099-k
Questions
Frequently Asked Questions — Kansas STR Taxes
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