Capital Gains Rates
The Combined Rate accounts for Federal, State, and Local tax rate on capital gains income, the 3.8 percent Surtax on capital gains and the marginal effect of Pease Limitations (which results in a tax rate increase of 1.18 percent).
Kansas has three state income tax rates: 3.1%, 5.25% and 5.70%. The taxes are collected from both residents and nonresidents who earn income in Kansas.
Investor's Guidebook to Fractional 1031 Replacement Properties