Wisconsin State Taxes: Rates, Brackets, and Deadlines

Wisconsin state taxes include a graduated individual income tax ranging from 3.50% to 7.65%, a 5% state sales tax that most counties top up by another half percent, locally administered property taxes, a flat 7.9% corporate income and franchise tax, and per-unit excise taxes on fuel, tobacco, and alcohol. Individual returns for the 2025 tax year are due April 15, 2026.

Individual Income Tax Brackets

Wisconsin uses four brackets, and the rate applies only to the slice of income that falls inside each one. The rates are the same for every filing status; only the thresholds change.

Single Filers, Heads of Household, Estates, and Trusts

  • 3.50% on taxable income up to $14,680
  • 4.40% on income over $14,680 up to $50,480
  • 5.30% on income over $50,480 up to $323,290
  • 7.65% on income over $323,290

These thresholds took effect for tax years beginning after December 31, 2024, and remain in effect for 2026 returns.1Wisconsin State Legislature. Wisconsin Statutes 71.06 – Rates of Taxation

Married Filing Jointly

  • 3.50% on taxable income up to $19,580
  • 4.40% on income over $19,580 up to $67,300
  • 5.30% on income over $67,300 up to $431,060
  • 7.65% on income over $431,060

Joint filers get wider brackets at each level, which can lower the combined bill for two-income households.1Wisconsin State Legislature. Wisconsin Statutes 71.06 – Rates of Taxation

Full-year residents file Form 1. If you lived in another state for any part of the year, or your spouse was domiciled elsewhere, file Form 1NPR instead.2Department Of Revenue. DOR Individual Income Tax Which Form to File

Deductions and Credits That Lower Your Bill

Wisconsin starts from your federal adjusted gross income and then applies its own adjustments. The state has its own standard deduction, which varies by filing status and phases out at higher incomes. It is separate from the federal standard deduction and generally lower. The exact amounts and phase-out thresholds for your year appear in the Form 1 instructions.

Retirees get one big break: Social Security and railroad retirement benefits are completely exempt from Wisconsin income tax.3Wisconsin State Legislature. Publication 106 – Wisconsin Tax Information for Retirees

Lower-income homeowners and renters may qualify for the Wisconsin Homestead Credit. For the credit based on 2025 income (received in 2026), household income must be below $24,680, and the maximum credit is $1,168. You claim it on Schedule H, filed with your income tax return.4Wisconsin Department of Revenue. Homestead Credit Fact Sheet 1116

Sales Tax and What’s Exempt

The state sales tax is 5%, charged on most physical goods, digital goods, and certain services, including telecommunications, laundry, and dry cleaning.5Wisconsin State Legislature. Sales and Use Tax Informational Paper 7 Several everyday categories are not taxed:

  • Most unprepared food and food ingredients are exempt. Candy, soft drinks, and prepared food remain taxable.6State of Wisconsin Department Of Revenue. Sales and Use Tax Exemptions
  • Medications prescribed by an authorized provider and dispensed by a licensed pharmacist are exempt, including insulin for diabetes treatment.7Wisconsin State Legislature. Administrative Rules – Tax Chapter 11

If you buy from an out-of-state seller that does not collect Wisconsin sales tax, you owe a 5% use tax on the purchase. You report and pay it on your annual Wisconsin income tax return.8Wisconsin Department of Revenue. Pub 203 Sales and Use Tax Info for Manufacturers

Local Add-Ons

Seventy of Wisconsin’s 72 counties add a 0.5% county sales tax, bringing the combined rate to 5.5% in those areas. Milwaukee is the exception: the City of Milwaukee carries a 2% city sales tax and Milwaukee County charges 0.9%, which combined with the state rate produces a 7.9% total, the highest in the state.9State of Wisconsin Department Of Revenue. DOR Tax Rates

A handful of tourist communities also charge a Premier Resort Area Tax on certain goods and services. Rates run from 0.5% in places like Eagle River, Bayfield, and Sister Bay to 1.25% in Wisconsin Dells and Lake Delton.10State of Wisconsin Department Of Revenue. Premier Resort Area Tax

Property Tax

Your city, village, or town handles property tax billing and collection, but the state sets the valuation rules and oversees consistency across jurisdictions. Each taxation district must assess property at full value at least once every five years.11Wisconsin State Legislature. Wisconsin Statutes 70.05 – Valuation of Property; Assessors in Cities, Towns and Villages Your total bill is the sum of mill rates from the county, municipality, school district, and technical college district applied to your assessed value.5Wisconsin State Legislature. Sales and Use Tax Informational Paper 7

Two state-funded credits appear directly on your bill: the School Levy Tax Credit, which reduces the school-district portion of your tax,12Wisconsin State Legislature. School Levy Tax Credit Funding Increase and the Lottery and Gaming Credit, which uses state gambling proceeds to lower the burden on primary residences. Both are applied automatically, though it is worth confirming they show up on your bill.

Challenging an Assessment

If you think your property has been overvalued, you can object before your local board of review. You must give the board’s clerk written or oral notice of your intent to object at least 48 hours before the board’s first scheduled meeting, then submit a written objection within the first two hours of that meeting. The objection has to include your own estimate of the property’s value and the information behind it.13Wisconsin State Legislature. Wisconsin Statutes 70.47 – Board of Review

Business Taxes

Wisconsin taxes corporate income at a flat 7.9%. The state technically splits this into a franchise tax (for corporations doing business in the state) and an income tax (for corporations whose Wisconsin activity is limited to interstate or foreign commerce). Most corporations pay the franchise tax, and both are calculated at the same 7.9% rate on Wisconsin-apportioned net income.14Wisconsin State Legislature. Corporate Income/Franchise Tax – Informational Paper 5

Partnerships and S corporations can elect to pay Wisconsin income tax at the entity level at the same 7.9% rate. When that election is made, the partners or shareholders do not report their share of the entity’s income on their personal Wisconsin returns, because the tax has already been paid.15State of Wisconsin Department Of Revenue. Pass-Through Entity-Level Tax – Partnership Determining Income and Computing Tax

Excise Taxes

Excise taxes are built into the shelf or pump price rather than added at the register.

Deadlines, Extensions, and Penalties

Your 2025 Wisconsin individual return is due April 15, 2026. Wisconsin allows a 180-day extension, matching the federal extension. Filing within that window avoids the $50 late-filing fee, but interest still accrues on any unpaid balance at 1% per month (12% annually) during the extension.20State of Wisconsin Department Of Revenue. Individual Income Tax Deadlines and Late-Filed Returns Miss the extension deadline and delinquent interest climbs to 1.5% per month (18% annually) on any tax still owed.21Wisconsin State Legislature. Wisconsin Statutes 71.82 – Interest

Quarterly Estimated Payments

If you expect to owe Wisconsin tax that withholding won’t cover (common for self-employed workers, landlords, and investors), you need to make quarterly estimated payments. For 2026, the due dates are April 15, June 15, September 15, and January 15, 2027. If a due date falls on a weekend or holiday, the deadline moves to the next business day.22Wisconsin Department of Revenue. 2026 Form 1-ES Instructions – Estimated Income Tax for Individuals, Estates, and Trusts