Wisconsin income tax rates for 2026
Wisconsin has rates from 3.5% to 7.65%; for single filers the top rate of 7.65% starts above $332,720 of Wisconsin taxable income. Rates apply to Wisconsin taxable income: federal adjusted gross income minus Wisconsin’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 3.5% | $0 – $15,110 | $0 – $20,150 |
| 4.4% | $15,110 – $51,950 | $20,150 – $69,260 |
| 5.3% | $51,950 – $332,720 | $69,260 – $443,630 |
| 7.65% | Over $332,720 | Over $443,630 |
Wisconsin standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $13,960 | $25,840 |
| Personal exemption | $700 | $1,400 |
| Exemption per dependent | $700 | $700 |
Deductions and exemptions reduce the income Wisconsin taxes; credits reduce the tax itself. The head-of-household standard deduction is $18,030.
How much Wisconsin income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Wisconsin tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,084 | 2.71% | $2,620 | $3,704 | 9.3% |
| $60,000 | $2,070 | 3.45% | $5,020 | $7,090 | 11.8% |
| $80,000 | $3,240 | 4.05% | $8,770 | $12,010 | 15% |
| $100,000 | $4,428 | 4.43% | $13,170 | $17,598 | 17.6% |
| $150,000 | $7,309 | 4.87% | $24,734 | $32,043 | 21.4% |
| $250,000 | $12,609 | 5.04% | $51,304 | $63,913 | 25.6% |
At $100,000, for example, Wisconsin takes about $4,428 and the combined income tax bill is $17,598. Your marginal rate on the next dollar at that income is 27.3% (22% federal + 5.3% Wisconsin). These estimates apply Wisconsin’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Wisconsin compares with neighboring states
On a $75,000 salary, a single filer pays $2,944 in Wisconsin income tax, the 35th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Iowa | $2,198 | 2.93% | Flat 3.8% | 16 of 51 |
| Michigan | $2,937 | 3.92% | Flat 4.25% | 34 of 51 |
| Wisconsin | $2,944 | 3.92% | 3.5%–7.65% | 35 of 51 |
| Illinois | $3,568 | 4.76% | Flat 4.95% | 47 of 51 |
| Minnesota | $3,577 | 4.77% | 5.35%–9.85% | 48 of 51 |
Compare Wisconsin with Iowa, Illinois, Michigan and Minnesota.
Wisconsin tax rules to know
Key points from our 2026 Wisconsin data, compiled from the official sources listed at the end of this page:
- 2026 rate schedules come from the Wisconsin DOR 2026 Form 1-ES instructions (laws enacted as of Jan. 16, 2026). Rates are 3.5%, 4.4%, 5.3% and 7.65%, and the brackets are indexed. Head of household uses the single schedule (Schedule A).
- The Wisconsin standard deduction is a sliding scale that shrinks as income rises. The values here are the 2026 maximums. Single: $13,960 up to $20,119 of Wisconsin income, then reduced by 12% of income over $20,120, reaching $0 at $136,453. Married filing jointly: $25,840, reduced by 19.778% over $29,040, $0 at $159,690. Married filing separately: $12,280, reduced by 19.778% over $13,780, $0 at $75,869. Head of household: $18,030, reduced by 22.515% over $20,120 until the single schedule takes over at $58,827, $0 at $136,453.
- Exemptions: $700 each for the taxpayer, spouse and each dependent, plus $250 for each taxpayer or spouse age 65+.
- Since tax year 2025 (2025 Wis. Act 15), individuals age 67+ may subtract up to $24,000 of retirement income ($48,000 on a joint return if both spouses qualify). Anyone who claims this subtraction cannot claim any credit on that year's return.
- Wisconsin starts from federal AGI and has not adopted the federal tips and overtime deductions for 2026. A May 2026 special-session deal that would have excluded tips and overtime from 2026 income failed in the state Senate (15-18) on May 13, 2026.
- Wisconsin has no local income taxes.
Local income tax: none. Cities and counties in Wisconsin do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Wisconsin income tax rate for 2026?
Wisconsin has rates from 3.5% to 7.65% for 2026. For single filers the top rate of 7.65% applies to Wisconsin taxable income over $332,720. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.92% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,428 in Wisconsin income tax.
How much is Wisconsin income tax on $75,000?
A single filer with $75,000 in wages owes about $2,944 in Wisconsin income tax for 2026, based on Wisconsin taxable income of about $66,926. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,649. A married couple earning $150,000 would owe about $6,970 in state tax.
What is the Wisconsin standard deduction for 2026?
In our 2026 data, the Wisconsin standard deduction is $13,960 for single filers and $25,840 for married couples filing jointly ($18,030 for heads of household). A personal exemption of $700 per filer also reduces taxable income. For a single filer earning $75,000, Wisconsin taxable income works out to about $66,926 in our estimate. See the rules section on this page for income limits and other details.
Does Wisconsin have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Wisconsin, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,614 in combined federal and Wisconsin income tax.
How does Wisconsin income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,944 in Wisconsin income tax, the 35th-lowest among the 50 states and DC. Among neighbors, Iowa would take $2,198 and Minnesota $3,577. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Wisconsin tax estimate exact?
It is an estimate. We apply Wisconsin’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Wisconsin subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Wisconsin’s tax agency for final numbers.