Wisconsin Income Tax Rates, Brackets, and Calculator for 2026
Wisconsin has four income tax brackets with income tax rates from 3.5% to 7.65% for 2026. Compare WI state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Wisconsin ranks among states.
Wisconsin has four individual income tax brackets with rates of 3.5%, 4.4%, 5.3%, and 7.65% for 2026. Its progressive system applies each rate only to the portion of taxable income within that bracket. The same rates apply across filing statuses, but the taxable-income thresholds vary. The calculator and tables below compare Wisconsin taxes across income levels, filing statuses, and states, with examples that include the declining standard deduction and Married Couple Credit.
The Wisconsin State Legislature establishes the income tax rules, while the Wisconsin Department of Revenue administers them and publishes the tax forms and instructions. The 2026 Form 1-ES instructions provide the indexed brackets, standard deduction schedules, and exemptions we use in our calculations, and direct taxpayers to the 2025 instructions for credit guidance. The four rates remain unchanged for 2026, following the expansion of the 4.4% bracket in 2025. For calendar-year filers, federal Form 1040 series returns and Wisconsin Form 1 tax returns for income earned in 2026 are generally due April 15, 2027.
Wisconsin's standard deduction decreases as income rises through its phaseout range. Additional wages can therefore increase taxable income by more than the wages themselves, even without reaching a higher bracket. Our calculator accounts for this phaseout and includes the Married Couple Credit for eligible joint filers. The examples show how the $480 credit reduces, but does not eliminate, the marriage penalty in our comparison.
Tax Calculator
Wisconsin Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Wisconsin income tax for 2026. Results open in our All 50 States income tax calculator with Wisconsin highlighted. The examples below provide a starting point, showing Wisconsin income tax for a Single filer earning $50,000 to $150,000 annually. Notice that the effective tax rate rises as more income reaches the higher tax brackets. Wisconsin's national rank also changes because other states calculate tax differently as income rises.
How Much Will You Pay in Wisconsin?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,577 | 4.4% | 3.15% | 31 |
| $75,000 | $2,944 | 5.3% | 3.92% | 35 |
| $100,000 | $4,428 | 5.3% | 4.43% | 37 |
| $125,000 | $5,912 | 5.3% | 4.73% | 38 |
| $150,000 | $7,309 | 5.3% | 4.87% | 38 |
Wisconsin ranks in the moderate to high income tax range nationally across these examples, moving from 31st at $50,000 to 38th at $150,000. At $100,000 of annual income, a Single filer pays an estimated $4,428 in Wisconsin state income tax for 2026. The marginal tax rate reached is 5.3%, while the effective tax rate is 4.43%. The state's standard deduction, personal exemption, and household income taxed in lower brackets keep the effective rate below the bracket rate.
The ranked estimates assume full-year Wisconsin residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the income-based Wisconsin standard deduction and $700 personal exemption, with no other deductions, income adjustments, or tax credits. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Wisconsin income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Wisconsin Income Tax Rates
Wisconsin's four individual income tax rates are 3.5%, 4.4%, 5.3%, and 7.65% for 2026. The same rates apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household, but the income thresholds differ. Single and Head of Household use the same bracket thresholds. Married Filing Jointly thresholds are approximately one-third higher than the Single amounts, rather than double. Married Filing Separately thresholds are approximately half the joint amounts. Each rate applies only to the portion of taxable income within that bracket.
2026 Wisconsin Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 3.5% | $0 - $15,110 | $0 - $20,150 | $0 - $10,080 | $0 - $15,110 |
| 2 | 4.4% | $15,111 - $51,950 | $20,151 - $69,260 | $10,081 - $34,630 | $15,111 - $51,950 |
| 3 | 5.3% | $51,951 - $332,720 | $69,261 - $443,630 | $34,631 - $221,820 | $51,951 - $332,720 |
| 4 | 7.65% | $332,721+ | $443,631+ | $221,821+ | $332,721+ |
Wisconsin adjusts its income tax bracket thresholds annually for inflation. 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.
Compare States
Compare Wisconsin to Other States
The next table compares Wisconsin with its four bordering states, plus Indiana, Missouri, and South Dakota, at $75,000 of annual income for a Single filer. States appear from lowest to highest state income tax, with the difference measured against Wisconsin. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage. Notice that a lower marginal tax rate does not always mean a lower state tax bill.
Wisconsin vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| South Dakota | $0 | −$2,944 | 0% | 0.00% | 1 |
| Indiana | $2,183 | −$761 | 2.95% | 2.91% | 14 |
| Iowa | $2,198 | −$745 | 3.8% | 2.93% | 16 |
| Missouri | $2,534 | −$410 | 4.7% | 3.38% | 25 |
| Michigan | $2,937 | −$7 | 4.25% | 3.92% | 34 |
| Wisconsin | $2,944 | $0 | 5.3% | 3.92% | 35 |
| Illinois | $3,568 | +$624 | 4.95% | 4.76% | 47 |
| Minnesota | $3,577 | +$633 | 6.8% | 4.77% | 48 |
Five of the seven comparison states have lower estimated state income tax than Wisconsin. Wisconsin's $2,944 tax is just $7 higher than Michigan's $2,937. Both states have a 3.92% effective rate after rounding, though Wisconsin's estimated tax is slightly higher. Wisconsin is about $624 below Illinois and $633 below Minnesota, but $745 above Iowa. South Dakota does not tax wages.
Examples
Wisconsin Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using these income amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year Wisconsin residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we first reduce household income by the income-based Wisconsin standard deduction and personal exemptions to calculate taxable income. We then apply the state brackets and subtract the Married Couple Credit for the married couple to calculate Wisconsin state income tax. No other deductions, Wisconsin additions or subtractions, or tax credits are included.
2026 Wisconsin Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $7,374 | $1,917 |
| Personal Exemptions | $700 | $1,400 |
| Taxable Income | $66,926 | $146,683 |
| Tax Before Credits | $2,944 | $6,970 |
| Married Couple Credit | $0 | −$480 |
| State Income Tax | $2,944 | $6,490 |
| Effective Tax Rate | 3.92% | 4.33% |
| Marginal Tax Rate | 5.3% | 5.3% |
Looking at the table above, we can see that both households reach the same 5.3% tax bracket. Wisconsin's standard deduction decreases as household income rises, leaving a $7,374 deduction for Single at $75,000 but only $1,917 for the married couple at $150,000. Joint bracket thresholds are also less than twice the Single amounts, so more of the couple's combined income reaches the 5.3% bracket. The Married Couple Credit reduces their tax by $480.
After the credit, the joint tax is about $602.43 more than the combined tax of two single filers who each earn $75,000. This simplified comparison shows a Wisconsin marriage penalty, with a 4.33% joint effective rate compared with 3.92% for Single. Different earnings splits, deductions, or credits can change the result. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Wisconsin standard deduction starts at $13,960 and is reduced based on income. At this income level, the reduction is 12% of income above $20,120. The remaining deduction rounds to $7,374. Subtracting that deduction and a $700 personal exemption leaves $66,926 of Wisconsin taxable income.
- Wisconsin standard deduction: Subtract $20,120 from household income. $75,000 − $20,120 = $54,880 Multiply the excess income by 12% to find the deduction reduction. $54,880 × 0.12 = $6,585.60 Subtract the reduction from the maximum deduction. $13,960 − $6,585.60 = $7,374.40 Round to whole dollars. Standard deduction = $7,374
- Wisconsin taxable income: Subtract the state standard deduction and personal exemption from household income. $75,000 − $7,374 − $700 = $66,926
- Tax through the first two brackets: Apply each rate to the income within that bracket. $15,110 × 3.5% = $528.85 $36,840 × 4.4% = $1,620.96 Then add the results. $528.85 + $1,620.96 = $2,149.81
- Tax on the third bracket: Subtract $51,950 from $66,926, leaving $14,976 taxed at 5.3%. $14,976 × 0.053 = $793.728
- Estimated Wisconsin income tax: Add the tax from the lower brackets and the third bracket, then round to cents. $2,149.81 + $793.728 = $2,943.54
To calculate the Wisconsin effective tax rate, we divide $2,943.54 of state income tax by $75,000 of household income. The result is 3.92%, rounded. The estimated state income tax rounds to $2,944 in the comparison table.
The Wisconsin marginal tax rate in this example is 5.3%, the statutory rate applied to additional taxable income. Additional wages also reduce the standard deduction, so the increase in tax can exceed 5.3 cents per additional dollar of wages.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The joint standard deduction starts at $25,840 and is reduced by 19.778% of income above $29,040 at this income level. The remaining deduction rounds to $1,917, and the two $700 personal exemptions total $1,400. Both spouses have enough qualifying wages to receive the maximum $480 Married Couple Credit.
- Wisconsin standard deduction: Subtract $29,040 from household income. $150,000 − $29,040 = $120,960 Multiply the excess income by 19.778% to find the deduction reduction. $120,960 × 0.19778 = $23,923.4688 Subtract the reduction from the maximum deduction. $25,840 − $23,923.4688 = $1,916.5312 Round to whole dollars. Standard deduction = $1,917
- Wisconsin taxable income: Subtract the joint standard deduction and both personal exemptions from household income. $150,000 − $1,917 − $1,400 = $146,683
- Tax through the first two brackets: Apply each joint rate to the income within that bracket. $20,150 × 3.5% = $705.25 $49,110 × 4.4% = $2,160.84 Then add the results. $705.25 + $2,160.84 = $2,866.09
- Tax on the third bracket: Subtract $69,260 from $146,683, leaving $77,423 taxed at 5.3%. $77,423 × 0.053 = $4,103.419
- Wisconsin income tax before credits: Add the tax from the lower brackets and the third bracket. $2,866.09 + $4,103.419 = $6,969.509
- Married Couple Credit: Use the smaller of the spouses' qualifying earned income amounts, capped at $16,000. Each spouse earns $75,000 here, so use the cap and multiply by 3%. $16,000 × 0.03 = $480.00
- Estimated Wisconsin income tax: Subtract the Married Couple Credit, then round to cents. $6,969.509 − $480 = $6,489.51
To calculate the Wisconsin effective tax rate, we divide $6,489.51 of state income tax by $150,000 of household income. The result is 4.33%, rounded. The estimated state income tax rounds to $6,490 in the comparison table.
The Wisconsin marginal tax rate is 5.3%, the same statutory bracket rate as the Single example. The standard deduction is still decreasing at this income level, while the Married Couple Credit has reached its $480 maximum. Additional wages can therefore increase tax by more than 5.3 cents per dollar.
Takeaway
Wisconsin Income Tax Takeaways
Effective rate is lower than the bracket rate
Our Single example at $75,000 produces an estimated $2,944 in state income tax and a 3.92% effective rate. The Married Filing Jointly example at $150,000 produces $6,490 and a 4.33% effective rate. Both remain below the 5.3% statutory marginal rate because deductions, personal exemptions, and lower brackets reduce the overall tax, with an additional credit for the married couple.
Married Couple Credit reduces the marriage penalty
At $150,000 of combined income, the joint standard deduction is $1,917, compared with $7,374 for each single filer earning $75,000. Joint bracket thresholds are also less than twice the Single amounts. The $480 credit offsets part of the difference, but the married couple still owes about $602.43 more than the combined tax of two single filers. Other earnings splits, deductions, and credits can change this comparison.
A shrinking deduction increases tax
Wisconsin's standard deduction decreases as income rises through its phaseout range. Additional wages increase taxable income both directly and by reducing the deduction. This means tax can rise by more than 5.3 cents per additional dollar of wages in both examples, even while the statutory bracket rate stays at 5.3%.
Wisconsin's ranking worsens as income rises
For Single filers, Wisconsin moves from 31st at $50,000 to 35th at $75,000 and 38th at $150,000 among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. The declining standard deduction and higher tax brackets raise its effective rate from 3.15% to 4.87% across that income range. At $75,000, Wisconsin's estimated state tax is about $7 more than Michigan's, but $624 less than Illinois's and $633 less than Minnesota's. These comparisons exclude local taxes.
FAQ
Frequently Asked Questions
What is the Wisconsin income tax rate for 2026?
Wisconsin has four individual income tax rates for 2026: 3.5%, 4.4%, 5.3%, and 7.65%. The rate applied to each portion of taxable income depends on the applicable bracket and filing status. Wisconsin adjusts its bracket thresholds annually for inflation, so the income ranges can change even when the rate percentages remain the same.
How much is Wisconsin income tax on $75,000?
A Single filer earning $75,000 in wages owes an estimated $2,944 in Wisconsin state income tax for 2026. The $7,374 standard deduction and $700 personal exemption leave $66,926 of taxable income. The effective tax rate is 3.92%, and the statutory marginal rate is 5.3%. This estimate assumes full-year residency, a taxpayer under age 65 who cannot be claimed as a dependent, no dependents, and no other deductions, adjustments, or credits. Federal income and payroll taxes are separate.
How much is Wisconsin income tax on $100,000?
A Single filer earning $100,000 in wages owes an estimated $4,428 in Wisconsin state income tax for 2026. At this income, the standard deduction is $4,374, and the $700 personal exemption leaves $94,926 of taxable income. The effective tax rate is 4.43%, while the statutory marginal rate remains 5.3%. This estimate assumes full-year residency, a taxpayer under age 65 who cannot be claimed as a dependent, no dependents, and no other deductions, adjustments, or credits. Federal income and payroll taxes are separate.
What is the Wisconsin marginal tax rate?
Wisconsin's statutory marginal income tax rates for 2026 are 3.5%, 4.4%, 5.3%, and 7.65%, depending on taxable income and filing status. The marginal rate applies to the next dollar of taxable income. Our Single example at $75,000 and Married Filing Jointly example at $150,000 both reach the 5.3% bracket. Additional wages also reduce the standard deduction in both examples, so tax can increase by more than 5.3 cents per additional dollar of wages.
What is the Wisconsin effective tax rate?
The Wisconsin effective income tax rate is state income tax divided by household income. Our 2026 Single estimates produce effective rates of 3.92% at $75,000 and 4.43% at $100,000. The Married Filing Jointly example at $150,000 produces a 4.33% effective rate after the Married Couple Credit. These are example results, not rates that apply to every Wisconsin household.
What is the Wisconsin standard deduction for 2026?
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.
Does Wisconsin have a personal exemption?
Yes. 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.
Does Wisconsin have a dependent exemption?
Yes. 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.
Does Wisconsin allow itemized deductions?
No. Wisconsin does not subtract federal-style itemized deductions from taxable income. Instead, it provides a nonrefundable Itemized Deduction Credit equal to 5% of eligible expenses that exceed the Wisconsin standard deduction. Qualifying expenses may include certain medical costs, interest, charitable contributions, and casualty losses. The standard deduction still reduces taxable income, while this separate credit reduces tax owed. The credit is calculated on Schedule 1 of Form 1 and cannot exceed Wisconsin income tax owed.
A taxpayer may calculate the credit even after claiming the federal standard deduction.
In that case, the taxpayer completes federal Schedule A, writes Wisconsin
at the top, and includes it with Form 1.
Does Wisconsin have an Earned Income Tax Credit?
Yes. Wisconsin offers a refundable Earned Income Credit (EIC) 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.
Does Wisconsin have a Child Tax Credit?
No. Wisconsin does not have a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return. Wisconsin separately offers an Additional Child and Dependent Care Credit for qualifying care expenses, which is different from a credit for simply having a dependent child.
Does Wisconsin have a marriage penalty?
Yes, in our simplified 2026 comparison. A married couple earning $75,000 per spouse owes an estimated $6,489.51 after the $480 Married Couple Credit. That is about $602.43 more than the combined tax of two single filers earning $75,000 each. At these incomes, the joint standard deduction is much smaller than two Single deductions, and joint bracket thresholds are less than twice the Single amounts. Other earnings splits, deductions, and credits can change the result.
The Wisconsin Married Couple Credit is a nonrefundable credit for qualifying married taxpayers filing jointly when both spouses have earned income. The credit equals 3% of the smaller of the spouses' qualifying earned income amounts, limited to a $16,000 calculation amount and a maximum credit of $480. The credit is calculated on Schedule 2 of Wisconsin Form 1.
Does Wisconsin have tax reciprocity with other states?
Yes. Wisconsin has income tax reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan. Under these agreements, qualifying wages earned by Wisconsin residents working in those states, or their residents working in Wisconsin, are generally taxed only by the state of residence. Reciprocity applies to employee compensation, not other types of income. Wisconsin does not have reciprocity agreements with Iowa or Minnesota.
References:
- 2026 Form 1-ES Instructions, Estimated Income Tax (PDF). Wisconsin Department of Revenue, January 2026. Page 2 provides the income-based standard deduction formulas and personal exemptions. Page 3 supplies the 2026 rate schedules used in the calculator and examples. The worksheet directs taxpayers to the prior-year return instructions for credit descriptions. Retrieved October 20, 2026.
- Wisconsin Statutes Section 71.06: Rates of Taxation. Wisconsin State Legislature. Establishes the filing-status rate schedules and annual inflation adjustments. Use the Department of Revenue's published 2026 thresholds rather than the statute's base-year amounts. Retrieved October 20, 2026.
- 2025 Wisconsin Act 15 and Wisconsin Tax Bulletin 230, July 2025 (PDF). Wisconsin State Legislature and Wisconsin Department of Revenue. Act 15 expanded the 4.4% bracket beginning with tax year 2025. Page 2 of the bulletin explains the new thresholds and the revised base year for future inflation adjustments. Retrieved October 20, 2026.
- 2025 Form 1 Instructions, Wisconsin Income Tax (PDF). Wisconsin Department of Revenue. Explains filing statuses, whole-dollar rounding, exemption eligibility, and credit requirements, including the Schedule A procedure for the Itemized Deduction Credit. The examples use the separately published 2026 deductions, exemptions, and rate schedules. Retrieved October 20, 2026.
- 2025 Form 1, Wisconsin Income Tax Return (PDF). Wisconsin Department of Revenue. Page 4 contains Schedule 1 for the 5% Itemized Deduction Credit and Schedule 2 for the Married Couple Credit. Schedule 2 applies 3% to the smaller qualifying earned-income amount, capped at $16,000, producing the $480 maximum used in the joint example. Retrieved October 20, 2026.
- Individual Income Tax: Earned Income Credit. Wisconsin Department of Revenue. Explains refundability, full-year residency, qualifying-child requirements, and the 4%, 11%, and 34% percentages of the federal credit. Also explains when Wisconsin income adjustments require recalculating the federal amount used for the state credit. Retrieved October 20, 2026.
- 2025 Schedule WI-2441 Instructions, Additional Child and Dependent Care Credit (PDF). Wisconsin Department of Revenue. Explains the separate credit for qualifying care expenses, including residency and work-related care requirements. Supports the distinction between this expense-based benefit and a general Child Tax Credit. Retrieved October 20, 2026.
- Individual Income Tax: Working in Another State. Wisconsin Department of Revenue. Identifies the reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan and explains that they cover employee compensation rather than all types of income. Retrieved October 20, 2026.
- Wisconsin Statutes Section 71.03: Individuals and Fiduciaries, Imposition of Tax. Wisconsin State Legislature. Subsection (6)(a) ties the state filing deadline to the corresponding federal return deadline before extensions, supporting the general April 15, 2027 due date for calendar-year 2026 returns. Retrieved October 20, 2026.
- Topic 301: When, How and Where to File. Internal Revenue Service. Explains the general April 15 federal filing deadline for calendar-year taxpayers and the weekend and legal-holiday exceptions. Retrieved October 20, 2026.