Wisconsin Income Tax Calculator
Tax Breakdown
Wisconsin Tax Overview
Wisconsin Income Tax Brackets 2026
Wisconsin has a four-bracket graduated income tax system with rates ranging from 3.50% to 7.65%. The top rate applies to income over $315,310 for single filers and $420,420 for married filing jointly. Wisconsin's tax brackets are adjusted annually for inflation. The state uses its own standard deduction that varies based on income level, creating a sliding scale that phases out at higher incomes.
| Taxable Income (Single) | Rate | Taxable Income (MFJ) | Rate |
|---|---|---|---|
| $0 – $14,320 | 3.50% | $0 – $19,090 | 3.50% |
| $14,320 – $28,640 | 4.40% | $19,090 – $38,190 | 4.40% |
| $28,640 – $315,310 | 5.30% | $38,190 – $420,420 | 5.30% |
| $315,310+ | 7.65% | $420,420+ | 7.65% |
Wisconsin Standard Deduction
Wisconsin has a unique sliding-scale standard deduction that decreases as income increases. For 2026, the maximum standard deduction is approximately $12,760 for single filers and $23,620 for married filing jointly. The deduction begins to phase out when income exceeds approximately $18,950 (single) and is completely eliminated at higher income levels. This feature makes Wisconsin's tax system more progressive than the bracket structure alone would suggest.
Wisconsin Sales Tax
Wisconsin's state sales tax rate is 5%. Most counties impose an additional 0.5% county sales tax, and some areas have additional taxes for specific purposes (stadiums, transportation). The average combined rate statewide is approximately 5.43%, which is moderate compared to most states.
Wisconsin Sales Tax Exemptions
- Groceries — Exempt from sales tax (unprepared food)
- Prescription medications — Exempt
- Clothing — Taxable at the full rate (no exemption)
- Farm equipment and supplies — Exempt for qualifying agricultural use
- Manufacturing machinery — Exempt from state and local sales tax
Wisconsin Property Tax
Wisconsin's effective property tax rate of approximately 1.51% is among the highest in the United States, ranking in the top 10 of all states. Property taxes are the primary funding mechanism for local government services, especially school districts, which account for the largest share of property tax levies.
Property Tax Relief Programs
- School Levy Tax Credit — A broad-based credit applied to all property tax bills that reduces the school portion of the levy
- Homestead Credit — A refundable income tax credit for lower-income homeowners and renters with household income below $24,680. Maximum credit is $1,168.
- Lottery and Gaming Credit — Applied to primary residences, funded by state lottery proceeds
- First Dollar Credit — Applied to all improved residential property
- Veterans Property Tax Credit — Full property tax exemption for qualifying 100% disabled veterans
Wisconsin Manufacturing and Agriculture Credit
Wisconsin offers a significant Manufacturing and Agriculture Credit (MAC) that effectively reduces the income tax rate on qualifying manufacturing and agricultural income to approximately 0.4%. This credit was designed to make Wisconsin competitive for manufacturers and has been one of the state's most impactful economic development tools. The credit applies to income from manufacturing activity conducted in Wisconsin and from agricultural operations.
Wisconsin vs. Neighboring States
- Illinois — 4.95% flat income tax, 6.25% state sales tax + local (~8.83%), 1.73% property tax. Illinois has a lower income tax rate but even higher property taxes and sales tax.
- Minnesota — Graduated 5.35%-9.85% income tax, 6.875% sales tax + local, 1.02% property tax. Minnesota has higher income and sales tax but lower property tax.
- Iowa — Graduated 4.4%-5.7% income tax (recently reformed), 6% sales tax + local, 1.43% property tax. Iowa has recently reduced its rates significantly.
- Michigan — 4.25% flat income tax, 6% sales tax, 1.32% property tax. Michigan has a much lower income tax rate.
Use our comparison tool to calculate exact differences for your situation.
Frequently Asked Questions
Wisconsin has four brackets: 3.50%, 4.40%, 5.30%, and a top rate of 7.65% on income over $315,310 (single). The sliding-scale standard deduction adds progressivity.
State rate is 5% plus optional 0.5% county tax. Average combined rate is about 5.43%. Groceries and prescriptions are exempt; clothing is taxable.
At ~1.51%, Wisconsin property tax is among the highest nationally. Property taxes primarily fund school districts. Multiple credits (school levy, homestead, lottery) provide partial relief.
Social Security is exempt. Wisconsin Retirement System benefits and military retirement are also exempt. Private pensions and 401k/IRA withdrawals are generally taxable.
Wisconsin has lower income tax (7.65% vs. 9.85% top rate) and lower sales tax (5% vs. 6.875%) but higher property tax (1.51% vs. 1.02%). Total burden is comparable for many households.