Wisconsin Tax Calculator & Rates 2026
Wisconsin uses a graduated income tax with 4 brackets ranging from 3.50% to 7.65% for 2026. The standard deduction is income-based and phases out at higher incomes (maximum $12,760 single, $23,620 joint). Wisconsin offers a 30% capital gains exclusion (60% for farm assets) and a $5,000 retirement income subtraction. The state sales tax rate is 5.00%. Note: Wisconsin does not conform to OBBBA (IRC date 12/31/2022; SB 859 pending). Use the calculators below to estimate your Wisconsin tax liability.
Wisconsin Income Tax Brackets 2026
Wisconsin uses a graduated income tax with 4 brackets. Rates range from 3.50% to 7.65%. Wisconsin uses different bracket thresholds for each filing status.
Single / Head of Household Brackets
| Taxable Income | Rate |
|---|---|
| $0 - $14,680 | 3.50% |
| $14,680 - $50,480 | 4.40% |
| $50,480 - $315,310 | 5.30% |
| Over $315,310 | 7.65% |
Married Filing Jointly Brackets
| Taxable Income | Rate |
|---|---|
| $0 - $19,570 | 3.50% |
| $19,570 - $67,300 | 4.40% |
| $67,300 - $420,420 | 5.30% |
| Over $420,420 | 7.65% |
Source: Wisconsin DOR - Income Tax
Wisconsin's standard deduction is income-based and phases out at higher incomes. The maximum amounts are $12,760 for single filers and $23,620 for married filing jointly. Wisconsin does not use personal exemptions.
Wisconsin Capital Gains Exclusion
Wisconsin offers a 30% general exclusion on net long-term capital gains. A higher 60% exclusion applies specifically to gains from the sale of farm assets. Both exclusions are subject to conditions and limitations. After the exclusion, the remaining gain is taxed as ordinary income at the graduated rates.
Wisconsin Sales Tax
Wisconsin's state sales tax rate is 5.00%. Local jurisdictions may add their own rates, ranging from 0.1% to 1.75% depending on the county or municipality. Food and food ingredients for home consumption are exempt from Wisconsin sales tax.
OBBBA Conformity - Does Wisconsin Follow Federal Deductions?
No. Wisconsin's IRC conformity date is fixed at December 31, 2022, which predates the OBBBA. The federal tips, overtime, and senior deductions do not apply for Wisconsin state tax purposes.
- Tips Deduction: Does not conform. Wisconsin's IRC conformity date is fixed at December 31, 2022, predating OBBBA. The federal tips, overtime, and senior deductions do not apply for Wisconsin purposes unless SB 859 (pending) passes to update the conformity date. Watch this space.
- Overtime Deduction: Does not conform. Wisconsin's IRC conformity date is fixed at December 31, 2022, predating OBBBA. The federal tips, overtime, and senior deductions do not apply for Wisconsin purposes unless SB 859 (pending) passes to update the conformity date. Watch this space.
- Senior Bonus Deduction: Does not conform. Wisconsin's IRC conformity date is fixed at December 31, 2022, predating OBBBA. The federal tips, overtime, and senior deductions do not apply for Wisconsin purposes unless SB 859 (pending) passes to update the conformity date. Watch this space.
SB 859 is pending in the Wisconsin legislature to update the conformity date. The federal deductions still reduce your federal taxable income. Use our paycheck calculator to see the combined effect.
Wisconsin Retirement Tax
Wisconsin does not tax Social Security benefits. Wisconsin provides a $5,000 subtraction for qualifying retirement income (pensions, annuities). Other retirement income above the subtraction amount is taxable at the graduated rates.