Kansas Statewide Rule

Kansas Transient Guest Tax on Short-Term Rentals

Some RestrictionsApplies statewide across Kansas (2026)

Key Facts

State Sales Tax: 6.5% on lodging
Transient Tax: Local 2-9% added
Threshold: Stays 28 days or fewer
Statute: K.S.A. 12-1692, 79-3603
Agency: Kansas Department of Revenue

Last verified: September 5, 2026Source: Kansas Legislature

Summary

Kansas applies state and local transient guest taxes to short-term rentals of 28 days or fewer, in addition to state and local sales tax. Hosts and platforms must collect and remit these taxes statewide.

The taxes levied pursuant to this section shall be paid by the consumer or user to the business and it shall be the duty of each and every business to collect from the consumer or user the full amount of any such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereto. Each business collecting any of the taxes levied hereunder shall be responsible for paying over the same to the state department of revenue in the manner prescribed by K.S.A. 12-1698, and amendments thereto, and the state department of revenue shall administer and enforce the collection of such taxes.

Source: Kansas LegislatureView official code

Full Breakdown

Under K.S.A. 12-1692 et seq., counties and cities may impose a transient guest tax (typically 2-9%) on lodging rented for 28 consecutive days or fewer, including short-term rentals. Kansas state retailers' sales tax (6.5%) plus local sales taxes also apply to lodging gross receipts under K.S.A. 79-3603(g). The Kansas Department of Revenue administers collection. Operators must register for a sales tax account; marketplace platforms collecting payment may remit on behalf of hosts under marketplace facilitator rules in K.S.A. 79-3702.

Violations & Penalties

Failure to register, collect, or remit transient guest or sales tax can result in tax assessments, penalties up to 25%, interest, and revocation of the sales tax registration certificate.

Frequently Asked Questions

Do I owe Kansas tax if Airbnb collects on my behalf?

Marketplace facilitators like Airbnb and Vrbo generally collect and remit Kansas sales and transient guest taxes for hosts, but you should still register and verify the platform is remitting properly.

Are stays longer than 28 days exempt?

Yes. Lodging rented for more than 28 consecutive days to the same occupant is exempt from the transient guest tax and the state sales tax on accommodations.

Sources

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