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Wisconsin Tax Brackets

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Every Wisconsin income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.

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For 2026, Wisconsin taxes income in 4 bands from 3.5% to 7.65%. The standard deduction is $13,960 (single) / $25,840 (joint). On $100,000 of taxable income the Wisconsin tax is $4,696.
Structure
Graduated
4 bands, single filer
Top marginal rate
7.65%
on taxable income over $332,720
Standard deduction
$13,960
single · $25,840 joint
Exemption credit
—
none in Wisconsin

Wisconsin income tax brackets, 2026

RateTaxable income overUp toCumulative tax at top of band
3.5%$0$15,110$529
4.4%$15,110$51,950$2,150
5.3%$51,950$332,720$17,031
7.65%$332,720and above—

Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.

Find your bracket

Enter your Wisconsin taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.

Slide to explore — or type an exact amount; typing is never limited by the slider.

Figure A The bracket staircase

The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.

Worked examples — tax on taxable income

Taxable income (single)Wisconsin taxEffective rateTop (marginal) rate
$50,000$2,0644.1%4.4%
$75,000$3,3714.5%5.3%
$100,000$4,6964.7%5.3%
$150,000$7,3464.9%5.3%

Figure B How the $100,000 tax is built — slice by slice

$15,110 at 3.5%$529
$36,840 at 4.4%$1,621
$48,050 at 5.3%$2,547
Total Wisconsin tax on $100,000$4,696

Effective rate 4.7% on $100,000 of taxable income — the top slice is taxed at 5.3%, the slices below it at their own lower rates.

What changed for 2026

The major recent changes come from 2025 Wisconsin Act 15 and apply from tax year 2025, continuing through 2026: the 4.40% second bracket was greatly widened (for single filers it now runs to $51,950 of taxable income in 2026, after inflation adjustment), and a new retirement income exclusion lets filers aged 67 or older exclude up to $24,000 each ($48,000 joint) of qualified retirement plan and IRA income, with no income test, replacing the old small income-tested $5,000 subtraction. Source: 2025 Wisconsin Act 15; Wisconsin Department of Revenue, Wisconsin Tax Bulletin 232 (January 2026). Bracket thresholds and the sliding-scale standard deduction amounts are inflation-adjusted for 2026 to the Tax Foundation 2026 figures used on this page (maximum standard deduction $13,960 single; phase-out from $20,119 to $136,453). Source: Tax Foundation 2026.

Wisconsin rules that change the answer

The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Wisconsin.

The standard deduction slides away: $13,960 down to $0

Wisconsin's standard deduction is a sliding scale, not a fixed amount. For a single filer in 2026 it starts at a maximum of $13,960, begins to shrink once income exceeds $20,119, and phases all the way down to $0 at $136,453 of income. Middle-income filers get only part of the headline deduction, and higher earners get none — so Wisconsin's effective tax bite is larger than the bracket rates alone suggest. A $700 personal exemption also applies.

Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026 (Wisconsin standard deduction sliding scale); Wisconsin Department of Revenue

Social Security is fully exempt in Wisconsin

Wisconsin does not tax Social Security benefits at any income level: federally taxable benefits are subtracted in full on the Wisconsin return. Private pensions, 401(k) and IRA income are generally taxable — but see the new Act 15 exclusion for filers 67 and older, which now shelters up to $24,000 per person of qualified retirement income with no income test.

Source: Wisconsin Department of Revenue (Social Security subtraction); 2025 Wisconsin Act 15 (retirement income exclusion)

A marital property (community property) state — it changes separate filing

Wisconsin is a community property state under its Marital Property Act (Chapter 766): most income earned by either spouse during the marriage is marital income owned equally by both. Joint filers see little practical difference, but spouses filing separately must each report half of the couple's combined marital income plus all of their own individual-property income — you cannot simply put your own W-2 on your own return. Wisconsin DOR Publication 109 explains how to split community income, and federal Form 8958 may also be required.

Source: Wisconsin Statutes Chapter 766 (Marital Property Act); Wisconsin Department of Revenue Publication 109; IRS Publication 555

No itemised deductions — a 5% itemized deduction credit instead

Wisconsin does not give a deduction for itemised expenses the way the federal return does. Instead it offers an itemized deduction credit equal to 5% of the amount by which your qualifying itemised deductions (such as mortgage interest and charitable gifts, excluding state and local taxes) exceed your Wisconsin standard deduction. For most filers whose sliding-scale deduction is still substantial, the credit is small or zero.

Source: Wisconsin Department of Revenue (itemized deduction credit, 5%)

Local taxes

No Wisconsin city or county levies an income tax — state law bars local income taxes, so nothing is added to paycheck withholding for Milwaukee, Madison or anywhere else. Milwaukee's local tax that residents notice is a sales tax on purchases, not an income tax.

Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (Wisconsin brackets; standard deduction $13,960 sliding from $20,119 to $0 at $136,453; personal exemption $700)

Frequently asked questions

How does Wisconsin's sliding-scale standard deduction work?

It is not a fixed amount. A single filer's Wisconsin standard deduction starts at a maximum of $13,960, begins shrinking once income passes $20,119, and reaches $0 at $136,453 of income. Two single filers with different salaries therefore get different Wisconsin standard deductions — and a high earner gets none at all, on top of a $700 personal exemption that is all that remains.

Does Wisconsin tax Social Security benefits?

No. Wisconsin fully subtracts Social Security benefits — if any of your benefits were taxed federally, you subtract them back out on the Wisconsin return, at any income level. Other retirement income is generally taxable, but from tax year 2025 filers aged 67 or older can exclude up to $24,000 each ($48,000 on a joint return) of qualified retirement plan and IRA income.

How much Wisconsin tax do I owe on a $75,000 salary?

On $75,000 of wages as a single filer, Wisconsin state tax works out to $2,944, with federal tax of $7,670 and FICA of $5,738 — total tax of $16,351 and take-home pay of $58,649. The Wisconsin figure already reflects the sliding-scale standard deduction, which at this income is well below its $13,960 maximum.

What does Wisconsin being a marital property state mean for filing separately?

Wisconsin calls it marital property: income earned by either spouse during the marriage is generally owned half-and-half, regardless of who earned it. If you file jointly it mostly does not change the arithmetic, but married filing separately in Wisconsin means each spouse reports half of the couple's combined marital income (plus their own individual-property income) — not just 'my wages on my return'. DOR Publication 109 covers the splitting rules.

Is there a Milwaukee or other local income tax in Wisconsin?

No. Wisconsin law does not allow cities or counties to impose their own income tax, so there is no Milwaukee income tax on your paycheck. Milwaukee does levy a local sales tax (a 2% city sales tax was authorised for Milwaukee in recent legislation) — that is a tax on purchases, not on wages, and it does not appear as income tax withholding.

What is Wisconsin's new $24,000 retirement income exclusion?

From tax year 2025, under 2025 Wisconsin Act 15, a resident aged 67 or older before the end of the tax year can exclude up to $24,000 of income from qualified retirement plans and IRAs — $48,000 on a joint return if both spouses qualify. There is no income test, and it replaced the old subtraction of up to $5,000 that was limited to much lower incomes and age 65.

Sources & verification. Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (Wisconsin brackets; standard deduction $13,960 sliding from $20,119 to $0 at $136,453; personal exemption $700) Wisconsin Department of Revenue — individual income tax guidance and Wisconsin Tax Bulletin 232 (January 2026) 2025 Wisconsin Act 15 (2025–27 budget) — widened 4.40% second bracket; $24,000 / $48,000 retirement income exclusion for filers 67+, from tax year 2025 Wisconsin Statutes Chapter 766 — Marital Property Act; Wisconsin Department of Revenue Publication 109 (marital property filing) Wisconsin Department of Revenue — Social Security subtraction and itemized deduction credit
2026 figures verified 31 October 2026 against the sources above. This calculator is an estimator for planning, not tax advice; it does not model itemised deductions, most credits, or local taxes except where stated.
Spotted a figure that looks wrong? Report it — accuracy is the whole point of these pages.

Wisconsin income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $13,960 standard deduction, worked examples and a find-your-bracket tool.

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UNDERSTAND YOUR RESULTS

Wisconsin Tax Brackets 2026 — Every Rate and Threshold in Full guide

Every Wisconsin income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.

How to use this tool

  1. Read the table top to bottom: each row is one band of taxable income — income after the standard deduction — and only the slice inside the band is taxed at its rate.
  2. Use the tabs to switch between the single and married-filing-jointly tables; both are printed in full on the page.
  3. Enter your taxable income in the find-your-bracket tool: your band lights up in the table and the staircase shows your slices.
  4. Check the worked examples to see how a whole income is taxed across several bands, and what changed for 2026 before it.

A worked example

On $100,000 of taxable income in Wisconsin (single filer, 2026), the slice-by-slice tax is $4,696.46 — the top slice is taxed at 7.65%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $13,960 standard deduction comes off first, which is what the companion income calculator works through.

What you can do with this tool

How it works

Wisconsin taxes income in 4 bands from 3.5% to 7.65%. The standard deduction is $13,960.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.

Frequently asked questions

How does Wisconsin's sliding-scale standard deduction work?

It is not a fixed amount. A single filer's Wisconsin standard deduction starts at a maximum of $13,960, begins shrinking once income passes $20,119, and reaches $0 at $136,453 of income. Two single filers with different salaries therefore get different Wisconsin standard deductions — and a high earner gets none at all, on top of a $700 personal exemption that is all that remains.

Does Wisconsin tax Social Security benefits?

No. Wisconsin fully subtracts Social Security benefits — if any of your benefits were taxed federally, you subtract them back out on the Wisconsin return, at any income level. Other retirement income is generally taxable, but from tax year 2025 filers aged 67 or older can exclude up to $24,000 each ($48,000 on a joint return) of qualified retirement plan and IRA income.

How much Wisconsin tax do I owe on a $75,000 salary?

On $75,000 of wages as a single filer, Wisconsin state tax works out to $2,944, with federal tax of $7,670 and FICA of $5,738 — total tax of $16,351 and take-home pay of $58,649. The Wisconsin figure already reflects the sliding-scale standard deduction, which at this income is well below its $13,960 maximum.

What does Wisconsin being a marital property state mean for filing separately?

Wisconsin calls it marital property: income earned by either spouse during the marriage is generally owned half-and-half, regardless of who earned it. If you file jointly it mostly does not change the arithmetic, but married filing separately in Wisconsin means each spouse reports half of the couple's combined marital income (plus their own individual-property income) — not just 'my wages on my return'. DOR Publication 109 covers the splitting rules.

Is there a Milwaukee or other local income tax in Wisconsin?

No. Wisconsin law does not allow cities or counties to impose their own income tax, so there is no Milwaukee income tax on your paycheck. Milwaukee does levy a local sales tax (a 2% city sales tax was authorised for Milwaukee in recent legislation) — that is a tax on purchases, not on wages, and it does not appear as income tax withholding.

What is Wisconsin's new $24,000 retirement income exclusion?

From tax year 2025, under 2025 Wisconsin Act 15, a resident aged 67 or older before the end of the tax year can exclude up to $24,000 of income from qualified retirement plans and IRAs — $48,000 on a joint return if both spouses qualify. There is no income test, and it replaced the old subtraction of up to $5,000 that was limited to much lower incomes and age 65.