Wisconsin Income
Tax Rates & Rules

Wisconsin Income Tax at a Glance

Wisconsin taxes individual income through a graduated four-bracket system with rates ranging from 3.5 percent to 7.65 percent for the 2026 tax year, adjusted annually for inflation. Unlike many states, Wisconsin has no local or county income tax; the state rate is the only income tax layer employees see withheld from wages. The state also uses a sliding-scale standard deduction that shrinks as income rises rather than a flat amount.

How Wisconsin Income Tax Works

Wisconsin's income tax applies progressively: each bracket's rate only applies to the portion of taxable income within that range, not to the full income amount. For 2026, single filers pay 3.5 percent on the first $15,110 of taxable income, 4.4 percent on income up to $51,950, 5.3 percent up to $332,720, and 7.65 percent on anything above that. Married couples filing jointly use wider brackets, with the top 7.65 percent rate starting at $443,630 of taxable income.

2026 Wisconsin Tax Brackets

For single filers and heads of household, Wisconsin's 2026 brackets are 3.5 percent up to $15,110, 4.4 percent up to $51,950, 5.3 percent up to $332,720, and 7.65 percent above that. For married couples filing jointly, the brackets are 3.5 percent up to $20,150, 4.4 percent up to $69,260, 5.3 percent up to $443,630, and 7.65 percent above that. Bracket thresholds are indexed for inflation each year by the Department of Revenue.

Wisconsin Standard Deduction and Its Phase-Out

Wisconsin's standard deduction is not a flat figure; it is highest at low incomes and phases out as income rises, eventually reaching zero. For 2026, the maximum standard deduction is $13,960 for single filers and $25,840 for married couples filing jointly, but both begin shrinking once income passes roughly $20,000 to $29,000 and disappear entirely above $136,453 for single filers or $159,690 for married filing jointly. Because of this design, moderate- and higher-income Wisconsin filers may receive little or no standard deduction benefit.

How Wisconsin Income Tax Is Withheld From a Paycheck

Employers withhold Wisconsin income tax from wages based on the employee's Form WT-4, Employee's Wisconsin Withholding Exemption Certificate, which sets the number of withholding exemptions claimed. Employers calculate withholding using wage-bracket tables or a formula method that builds in Wisconsin's graduated rates and the phasing standard deduction. The effect on take-home pay is easier to see through a Wisconsin paycheck calculator.

Who Has to File a Wisconsin State Income Tax Return?

Full-year Wisconsin residents generally must file a state return if gross income meets or exceeds set thresholds, most recently published as $14,260 for a single filer under 65 and $26,510 for a married couple filing jointly, both under 65. Dependents face a much lower threshold and must file if their gross income exceeds $1,350 and includes at least $451 of unearned income.

Does Wisconsin Tax Remote Workers?

Nonresidents and part-year residents who earn Wisconsin-source income file Form 1NPR and are taxed only on that income, using a proration formula based on the ratio of Wisconsin income to total federal adjusted gross income. Wisconsin maintains income-tax reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan, so residents of those states who work in Wisconsin have their wages taxed by their home state instead. For remote employees who live in Wisconsin but work for an out-of-state employer, Wisconsin taxes the income as a resident regardless of where the employer is based.

Wisconsin Income Tax vs. Payroll Taxes

Wisconsin income tax is only one tax connected with a paycheck. Employees can also have federal income tax, Social Security, and Medicare associated with their wages. A Wisconsin pay stub can show gross earnings, Wisconsin income tax withholding, federal payroll taxes, other deductions, and net pay for the relevant pay period.

Need to Organize Your Payroll Records?

Accurate payroll records make it easier to review gross wages, tax withholding, deductions, and net pay. If you need to turn genuine payroll information into an itemized document, you can use our paystub maker to organize the information and create a professional pay stub. Online PayStub is intended for lawful payroll, business, and recordkeeping purposes.