Wisconsin Income Tax Rates and Brackets

Tax Rates

Wisconsin Income Tax Rates

Wisconsin's four individual income tax rates are 3.5%, 4.4%, 5.3%, and 7.65%. Single and Head of Household taxpayers use the same bracket schedule, while Married Filing Jointly and Married Filing Separately taxpayers use different thresholds. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate.

Wisconsin indexes its bracket thresholds annually. The Legislature also expanded the upper end of the 4.4% bracket beginning with the 2025 tax year, allowing more taxable income to remain in that bracket before the 5.3% rate applies. The four rate percentages themselves did not change for 2026.

Deductions

Wisconsin Income Tax Deductions

Wisconsin deductions and exemptions reduce the taxable income to which the state's tax brackets and rates are applied. The Wisconsin standard deduction uses a sliding-scale calculation based on income and filing status rather than one fixed amount for every eligible taxpayer. Wisconsin also provides personal and dependent exemptions that reduce taxable income before the state tax is calculated.

Wisconsin does not use the same standard-versus-itemized deduction choice as the federal return. Instead of subtracting federal itemized deductions from taxable income, Wisconsin provides a separate itemized-deduction credit for certain qualifying expenses. The following sections explain Wisconsin's standard deduction, exemptions, retirement-income subtraction, and itemized-deduction treatment for 2026.

Wisconsin Standard Deduction

Wisconsin's standard deduction decreases as income rises and is eliminated above the applicable income limit. For the 2026 tax year, the maximum standard deduction amounts are:

• Single: $13,960
• Married Filing Jointly: $25,840
• Married Filing Separately: $12,280
• Head of Household: $18,030

The deduction begins to decrease when Wisconsin income exceeds $20,119 for Single and Head of Household taxpayers, $29,039 for joint filers, or $13,779 for Married Filing Separately taxpayers. It is reduced to zero above $136,453 for Single and Head of Household taxpayers, $159,690 for joint filers, and $75,869 for separate filers. Taxpayers who can be claimed as another person's dependent calculate a limited standard deduction.

Wisconsin Personal Exemptions

Wisconsin provides a $700 personal exemption for the taxpayer and, on a joint return, another $700 for the spouse. A qualifying taxpayer or spouse who is age 65 or older may claim an additional $250 exemption. A taxpayer who can be claimed as another person's dependent cannot claim the $700 personal exemption. These exemptions reduce Wisconsin taxable income rather than directly reducing the calculated tax.

Wisconsin Dependent Exemptions

Wisconsin provides a $700 exemption for each qualifying dependent. Full-year residents claim their allowable dependent exemptions when calculating Wisconsin taxable income on Form 1. Nonresidents and part-year residents prorate their dependent exemptions using the ratio of Wisconsin income to federal adjusted gross income.

Wisconsin Retirement Income Subtraction

A taxpayer who is age 67 or older may subtract up to $24,000 of qualifying retirement income under rules that began with the 2025 tax year. Married taxpayers filing jointly may subtract up to $48,000 when both spouses are age 67 or older. A taxpayer who claims this retirement-income subtraction cannot claim any Wisconsin individual income tax credits for the same year. Eligible taxpayers should compare the value of the subtraction with the credits they would otherwise claim before choosing it.

Wisconsin Itemized Deductions

Wisconsin does not subtract federal-style itemized deductions when calculating taxable income. Instead, certain medical expenses, interest, charitable contributions, and casualty losses may be used to calculate the Wisconsin Itemized Deduction Credit. The nonrefundable credit equals 5% of qualifying expenses that exceed the Wisconsin standard deduction.

A taxpayer may calculate the state credit even after claiming the standard deduction on the federal return. In that case, the taxpayer completes federal Schedule A to determine the eligible Wisconsin expenses, writes Wisconsin at the top, and includes it with Form 1. The credit is calculated on Schedule 1 of Wisconsin Form 1, and state rules may exclude or adjust amounts that appear on the federal schedule.

Credits

Wisconsin State Tax Credits

Wisconsin offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no Wisconsin income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, filing status, family circumstances, qualifying expenses, residency, and other requirements. The 2026 estimated-tax instructions direct taxpayers to use the 2025 return instructions when estimating credits. The descriptions below therefore reflect the latest published annual rules and amounts and should be confirmed when the final 2026 Form 1 instructions are released. Several commonly claimed Wisconsin tax credits include:

Wisconsin Earned Income Credit

The refundable Wisconsin Earned Income Credit (EIC) is available to qualifying full-year residents who are eligible for the federal earned income tax credit and have at least one qualifying child. The Wisconsin credit equals 4% of the federal credit for one qualifying child, 11% for two children, or 34% for three or more children. Wisconsin does not provide this state credit to taxpayers without a qualifying child. Taxpayers claiming the Wisconsin EIC must also include a copy of federal Schedule EIC with Form 1.

Wisconsin Itemized Deduction Credit

The nonrefundable Wisconsin Itemized Deduction Credit equals 5% of eligible expenses that exceed the Wisconsin standard deduction. Qualifying expenses may include certain medical costs, interest, charitable contributions, and casualty losses. The credit is calculated on Schedule 1 of Form 1 and cannot exceed the Wisconsin income tax owed.

Wisconsin School Property Tax Credit

The nonrefundable Renter's and Homeowner's School Property Tax Credit may be available to Wisconsin residents who paid qualifying rent or property taxes on their primary residence. The credit is generally limited to $300, or $150 for a Married Filing Separately taxpayer or a married taxpayer filing as Head of Household. The credit is calculated on Form 1 using the qualifying property-tax or rent amount.

Wisconsin Married Couple Credit

Married taxpayers filing jointly may qualify for a nonrefundable credit when both spouses have earned income. The credit equals 3% of the smaller spouse's qualifying earned income, limited to a $16,000 calculation amount and a maximum credit of $480. The credit is calculated on Schedule 2 of Wisconsin Form 1.

Credit for Tax Paid to Another State

A Wisconsin resident whose income is taxed by both Wisconsin and another state may qualify for a nonrefundable credit using Schedule OS. The credit is generally limited to the qualifying net income tax paid to the other state or the Wisconsin tax attributable to the same income, subject to the Schedule OS calculation. Wisconsin has wage-tax reciprocity with Illinois, Indiana, Kentucky, and Michigan, so qualifying employee compensation is generally taxed only by the worker's state of residence.

Due Dates

Wisconsin State Income Tax Deadline

The deadline to file a 2026 Wisconsin individual income tax return and pay any balance due is April 15, 2027. Wisconsin generally recognizes a valid federal six-month filing extension through October 15, 2027, but the extension does not postpone the April payment deadline. Interest and penalties may apply to unpaid balances after the original due date.

If you missed a previous Wisconsin filing deadline, do not assume it is too late. You may still be able to file a 2025, 2024, 2023, or 2022 return and claim any refund due. Wisconsin generally requires a refund claim to be filed within four years of the return's original due date. Visit our Wisconsin state tax forms page to find Form 1, instructions, and other forms for current and prior tax years.