Tax year 2025Last verified
Wisconsin Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
7.65%
Lowest 3.5%
Tax on $100,000, 2025
$4,469
Single filer, standard deduction
Rank in 2025
34th
of 51 jurisdictions, lowest tax first
Change to 2026
−$42
on $100,000, now 36th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Wisconsin page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Bracket thresholds | Single | first change at $14,680 | now $15,110 |
| Standard deduction | Single | $13,560 | $13,960 |
| Bracket thresholds | Married filing jointly | first change at $19,580 | now $20,150 |
| Standard deduction | Married filing jointly | $25,110 | $25,840 |
| Bracket thresholds | Married filing separately | first change at $9,790 | now $10,080 |
| Standard deduction | Married filing separately | $11,930 | $12,280 |
| Bracket thresholds | Head of household | first change at $14,680 | now $15,110 |
| Standard deduction | Head of household | $17,520 | $18,030 |
Effective 2025-01-01: 2025 Wisconsin Act 15 widened the 4.4% bracket, raising its top from $29,370 to $50,480 (single) and from $39,150 to $67,300 (married filing jointly). (2025 Wisconsin Act 15)
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Wisconsin published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $13,560 · Personal exemption $700| Taxable income | Marginal rate |
|---|---|
| $0 – $14,679 | 3.5% |
| $14,680 – $50,479 | 4.4% |
| $50,480 – $323,289 | 5.3% |
| $323,290 and above | 7.65% |
Married filing jointly
Standard deduction $25,110 · Personal exemption $1,400| Taxable income | Marginal rate |
|---|---|
| $0 – $19,579 | 3.5% |
| $19,580 – $67,299 | 4.4% |
| $67,300 – $431,059 | 5.3% |
| $431,060 and above | 7.65% |
Married filing separately
Standard deduction $11,930 · Personal exemption $700| Taxable income | Marginal rate |
|---|---|
| $0 – $9,789 | 3.5% |
| $9,790 – $33,649 | 4.4% |
| $33,650 – $215,529 | 5.3% |
| $215,530 and above | 7.65% |
Head of household
Standard deduction $17,520 · Personal exemption $700| Taxable income | Marginal rate |
|---|---|
| $0 – $14,679 | 3.5% |
| $14,680 – $50,479 | 4.4% |
| $50,480 – $323,289 | 5.3% |
| $323,290 and above | 7.65% |
What 2025 cost at each income
Wisconsin tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,601 | $1,577 | −$24 |
| $75,000 | $2,985 | $2,944 | −$42 |
| $100,000 | $4,469 | $4,428 | −$42 |
| $150,000 | $7,326 | $7,309 | −$17 |
| $250,000 | $12,626 | $12,609 | −$17 |
| $500,000 | $30,013 | $29,774 | −$239 |
| $1,000,000 | $68,263 | $68,024 | −$239 |
Wisconsin against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Wisconsin, 2025
Sources
- 1.Wisconsin Department of RevenueState revenue department2025 Form 1-ES Instructions - Estimated Income Tax for Individuals, Estates, and Trusts (D-101A)Retrieved · Carries the complete 2025 tax rate schedules (A, B, C) and the 2025 standard deduction schedules with phase-out thresholds and rates.
- 2.Wisconsin Department of RevenueState revenue department2025 Form 1 Instructions (Wisconsin Income Tax)Retrieved · Maximum standard deductions ($13,560 / $17,520 / $25,110 / $11,930), the $700 exemption and the $250 age-65 exemption; full standard deduction table on pages 35-37.
- 3.Wisconsin Department of RevenueState revenue departmentDOR Tax Rates (FAQ)Retrieved · Independent confirmation of the 2025 bracket thresholds for all three schedules.
- 4.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.
What this figure does not include
- The standard deduction phase-down is applied. Wisconsin publishes a stepped table rather than the continuous formula; the two agree to within a few dollars of deduction.
- The $250 additional exemption for filers age 65 or over is not modelled.
- The 30% / 60% capital gain exclusion, the itemized deduction credit, the married-couple credit and the school property tax credit are not modelled.