Wisconsin state income tax rates and calculator
The Wisconsin state income tax rate ranges from 3.5 percent to 7.65 percent, spread over four income brackets.
Wisconsin personal income tax rates for 2024
Wisconsin uses a graduated tax system, taxing dollars within different ranges at different rates. Below are the 2024 tax brackets, for income reported on Wisconsin tax returns filed in 2025.
| Wisconsin personal income tax rates for 2024 | |||
| Tax rate | Single, head of household | Married filing jointly | Married filing separately |
| 3.5% | $0 to $14,320 | $0 to $19,090 | $0 to $9,550 |
| 4.4% | $14,320 to $28,640 | $19,090 to $38,190 | $9,550 to $19,090 |
| 5.3% | $28,640 to $315,310 | $38,190 to $420,420 | $19,090 to $210,210 |
| 7.65% | $315,310 and above | $420,420 and above | $210,210 and above |
Source: Wisconsin Department of Revenue
Who has to file Wisconsin state taxes?
Wisconsin requires full-time residents to file a tax return if their gross income in 2024 was $13,930 or more (single filers under age 65), or $25,890 or more (married filing jointly and both spouses are under age 65).
Full-time residents who are single and 65 or older must file if their gross income is $14,180 or more in 2024. A married filing jointly couple who are both 65 or older must file if their gross income is $26,390 or more in 2024.
Nonresidents and part-year residents must file Wisconsin state taxes if they have gross income of $2,000 or more.
Is there a personal exemption or standard deduction in Wisconsin?
Wisconsin offers personal exemptions and a standard deduction. The personal exemption is $700 per taxpayer and per qualified dependent, plus there’s an additional $250 for taxpayers who are 65 or older. Wisconsin’s standard deduction is a sliding scale based on your income and filing status. Go to Wisconsin’s tax return instructions to find your standard deduction amount.
Wisconsin state sales tax rate
Wisconsin has a sales tax of 5 percent. Counties and localities levy additional sales tax, ranging from 0.5 percent to 0.9 percent, while Milwaukee charges an additional 2 percent sales tax.
Other things to know about Wisconsin state taxes
- Wisconsin’s property tax rate works out to 1.38 percent on owner-occupied housing, according to the Tax Foundation.
- Wisconsin doesn’t collect an inheritance tax or estate tax.
- Wisconsin offers an earned income tax credit to its residents. This credit provides a direct benefit to working families with qualifying children.
- Wisconsin offers a state tax deduction for contributions to qualified 529 plans of up to $5,000 per beneficiary for tax year 2024, and $5,130 per beneficiary for tax year 2025.
- Wisconsin maintains an online listing of delinquent taxpayers.
- Wisconsin taxpayers can file returns online and check their refund status online.