State income tax · Wisconsin
Wisconsin income tax rates
Wisconsin's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 7.65%
- Lowest rate
- 3.5%
- Brackets (single)
- 4
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.5% |
| $15,110 | 4.4% |
| $51,950 | 5.3% |
| $332,720 | 7.65% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 3.5% |
| $20,150 | 4.4% |
| $69,260 | 5.3% |
| $443,630 | 7.65% |
Notes
Rates and the 2025 base bracket amounts are in Wis. Stat. 71.06(1r) and (2)(k); bracket amounts are indexed for inflation from 2026, and the Department of Revenue published the 2026 indexed amounts in its 2026 Form 1-ES instructions. Wisconsin also uses a sliding-scale standard deduction that phases out as income rises.
Sources
We read each source on the date shown and quote the line we relied on.
- Wis. Stat. 71.06(1r) (Rates -- single individuals and heads of household; after 2024) (external site)
On all taxable income exceeding $323,290, 7.65 percent.
- Wis. Stat. 71.06(2)(k) (Rates -- joint returns; after 2024) (external site)
On all taxable income exceeding $431,060, 7.65 percent.
- Wis. Stat. 71.06(2e)(bm) (Bracket indexing after 2025) (external site)
For taxable years beginning after December 31, 2025, the maximum dollar amount in each tax bracket
- 2026 Form 1-ES Instructions, 2026 Tax Rate Schedules for Full-Year Residents (Schedule A) (external site)
332,720 17,030.62 + 7.65% ......... 332,720
- 2026 Form 1-ES Instructions, Schedule B - Married Filing Jointly (external site)
443,630 22,707.70 + 7.65% ......... 443,630