Wisconsin Income Tax Rates & Brackets — 2026
Wisconsin has a graduated income tax with 4 brackets in 2026, running from 3.5% to 7.65%. A single filer on $100,000 owes about $4,428 — an effective rate of 4.43%.
The Wisconsin tax gauge at $100,000
Wisconsin
$100,000 · Single · TY2026Wisconsin tax brackets for 2026
Every filing status, as published by Wisconsin Department of Revenue. Rates apply to Wisconsin taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $13,960 · Personal exemption $700| Taxable income | Marginal rate |
|---|---|
| $0 – $15,109 | 3.5% |
| $15,110 – $51,949 | 4.4% |
| $51,950 – $332,719 | 5.3% |
| $332,720 and above | 7.65% |
Married filing jointly
Standard deduction $25,840 · Personal exemption $1,400| Taxable income | Marginal rate |
|---|---|
| $0 – $20,149 | 3.5% |
| $20,150 – $69,259 | 4.4% |
| $69,260 – $443,629 | 5.3% |
| $443,630 and above | 7.65% |
Married filing separately
Standard deduction $12,280 · Personal exemption $700| Taxable income | Marginal rate |
|---|---|
| $0 – $10,079 | 3.5% |
| $10,080 – $34,629 | 4.4% |
| $34,630 – $221,819 | 5.3% |
| $221,820 and above | 7.65% |
Head of household
Standard deduction $18,030 · Personal exemption $700| Taxable income | Marginal rate |
|---|---|
| $0 – $15,109 | 3.5% |
| $15,110 – $51,949 | 4.4% |
| $51,950 – $332,719 | 5.3% |
| $332,720 and above | 7.65% |
How the maths actually works
Rates are marginal: the 7.65% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Wisconsin subtracts $5,074 of deductions and exemptions, then pays each bracket in turn on $94,926 of taxable income — $4,428 in all, or 4.43% of gross income. Marginal vs effective rate, explained.
What Wisconsin costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $38,926 | $1,577 | 3.15% | $131 | 30th of 50 | +$132 |
| $75,000 | $66,926 | $2,944 | 3.92% | $245 | 34th of 50 | +$396 |
| $100,000 | $94,926 | $4,428 | 4.43% | $369 | 36th of 50 | +$700 |
| $150,000 | $149,300 | $7,309 | 4.87% | $609 | 39th of 50 | +$1,243 |
| $250,000 | $249,300 | $12,609 | 5.04% | $1,051 | 37th of 50 | +$1,851 |
| $500,000 | $499,300 | $29,774 | 5.95% | $2,481 | 41st of 50 | +$7,644 |
| $1,000,000 | $999,300 | $68,024 | 6.80% | $5,669 | 43rd of 50 | +$23,258 |
Wisconsin income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $4,374
- Exemptions
- $700
- Taxable income
- $94,926
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $15,109 | 3.5% | $15,110 | $528.85 |
| $15,110 – $51,949 | 4.4% | $36,840 | $1,620.96 |
| $51,950 – $332,719 | 5.3% | $42,976 | $2,277.71 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Wisconsin's full brackets and sources.
Wisconsin versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Wisconsin's income tax changed between 2025 and 2026. A single filer on $100,000 owes $42 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 7.65% | 7.65% |
| Structure | graduated | graduated |
| Standard deduction (single) | $13,560 | $13,960 |
| Tax on $100,000 (single) | $4,469 | $4,428 |
The 2025 rules are kept in full on the Wisconsin 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- IndexingEffective
Wisconsin indexed its bracket thresholds and standard deduction schedules for inflation; rates stayed at 3.50%, 4.40%, 5.30% and 7.65%.
Retirement income
How Wisconsin treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Social Security and railroad retirement benefits are not taxable for Wisconsin, at any age or income.
From the 2025 taxable year, a taxpayer at least 67 before the close of the year may subtract up to $24,000 of qualifying retirement income; a married couple filing jointly, both at least 67, may subtract up to $48,000. A separate subtraction of up to $5,000 applies at age 65 where federal AGI is under $15,000.
Qualifying retirement distributions fall under the same subtractions.
- Retirement income subtraction (age 67+) — up to $24,000, from age 67. New for the 2025 taxable year. $48,000 for a joint return where both spouses are at least 67.
- Retirement income subtraction (age 65+, low income) — up to $5,000, from age 65, income limit $15,000
Not modelled: Which distributions count as qualifying retirement income is defined in Publication 126 and is not modelled per taxpayer.
Source: Wisconsin Department of Revenue — Publication 126, How Your Retirement Benefits Are Taxed (retrieved 2026-09-04). Compare every state.
Capital gains
How Wisconsin taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Wisconsin excludes 30% of a long-term gain. The 2025 Schedule WD instructions say "you may exclude 30% of the net capital gain from assets held more than one year (60% in the case of farm assets)." Against the 7.65% top rate the general exclusion leaves an effective 5.355%.
The exclusion applies to assets held more than one year. A short-term gain is carried onto Schedule WD in full and taxed on the ordinary schedule at up to 7.65%.
Wisconsin generally requires every amount from federal Schedule D to be reported on Schedule WD, then applies its own exclusion.
Net capital loss deductible against other income is capped at $3,000 ($1,500 if married and not filing jointly), with unused losses carried forward.
Exclusions that reach only certain assets
- Farm asset exclusion — 60% of net long-term gain from the sale of farm assets — livestock, farm equipment, farm real property and farm depreciable property — may be excluded instead of 30%. It applies to capital gain as computed under the Internal Revenue Code, not to amounts treated as ordinary income through depreciation recapture.
These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.
Source: Wisconsin Department of Revenue — 2025 Wisconsin Schedule WD Instructions (I-170) (retrieved 2026-09-19). Compare every state.
Local income taxes
No Wisconsin county or municipality levies an individual income tax. Wisconsin's local county and City of Milwaukee taxes are sales taxes, not income taxes.
What else to know about Wisconsin
- Wisconsin has four brackets, 3.50% to 7.65%, and indexes the thresholds for inflation every year.
- Head of household filers use the same rate schedule as single filers, but a larger standard deduction.
- The standard deduction is unusual: it starts at a maximum and phases down as Wisconsin income rises, reaching zero for higher-income filers.
- For 2026 the maximum standard deduction is $13,960 single, $18,030 head of household, $25,840 married filing jointly and $12,280 married filing separately.
- 2025 Wisconsin Act 15 widened the 4.4% bracket sharply, raising its top from $29,370 to $50,480 for single filers and from $39,150 to $67,300 for joint filers for tax year 2025.
- Each exemption is worth $700, with an extra $250 for a filer or spouse age 65 or over.
- 30% of net long-term capital gain (60% for farm assets) is deducted from Wisconsin income.
- No Wisconsin locality levies an income tax.
Capital gains
Wisconsin allows a deduction for 30% of net capital gain on assets held more than one year, and 60% of net long-term capital gain on farm assets. A 30% exclusion applies to qualifying long-term gains.
What our figures leave out
Sources
- 1.Wisconsin Department of RevenueState revenue department2026 Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts (D-101A, R. 1-26)Retrieved · Carries the complete 2026 tax rate schedules (A, B, C), the 2026 standard deduction schedules with phase-out thresholds and rates, and the $700 / $250 exemptions. States the law is as enacted January 16, 2026.
- 2.Wisconsin Department of RevenueState revenue departmentDOR Tax Rates (FAQ)Retrieved · As of 2026-09-03 this page still shows only the 2025 schedules; the 2026 schedules were taken from the 2026 Form 1-ES instructions.
- 3.Wisconsin Department of RevenueState revenue departmentPublication 103, Reporting Capital Gains and Losses for WisconsinRetrieved · "a deduction for 30% of the net capital gain from assets held more than one year is allowable ... (60% of net capital gain from farm assets held more than one year)".
Figures on this page were last checked against these sources on . Found something wrong? Report it.