How much is Wisconsin income tax?
Wisconsin income tax at 3 levels of Wisconsin taxable income — what is left after Wisconsin's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $2,0644.1% effective · 4.4% marginal | $2,0194.0% effective · 4.4% marginal |
| $100,000 | $4,6964.7% effective · 5.3% marginal | $4,4954.5% effective · 5.3% marginal |
| $250,000 | $12,6465.1% effective · 5.3% marginal | $12,4455.0% effective · 5.3% marginal |
What are Wisconsin's income tax brackets for 2026?
| Taxable income | Rate |
|---|---|
| Up to $15,110 | 3.5% |
| Over $15,110 up to $51,950 | 4.4% |
| Over $51,950 up to $332,720 | 5.3% |
| Over $332,720 | 7.65% |
| Taxable income | Rate |
|---|---|
| Up to $20,150 | 3.5% |
| Over $20,150 up to $69,260 | 4.4% |
| Over $69,260 up to $443,630 | 5.3% |
| Over $443,630 | 7.65% |
Source: WI DOR — 2026 Form 1-ES instructions (D-101A R. 1-26), Schedules A/B/C, checked September 12, 2026.
Can you deduct Wisconsin income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Wisconsin taxable income owes about $12,646 in Wisconsin income tax — 31% of that cap before any property tax.
SALT cap workaroundsDoes Wisconsin have a pass-through entity tax (PTET)?
Yes. A partnership or S corporation can elect to pay Wisconsin income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a Wisconsin credit or exclusion for it. Deductsy's plan treats March 15 as the Wisconsin election or first-payment deadline; it is approximate, so confirm it with Wisconsin before relying on it.
PTET savings calculatorWhen are Wisconsin estimated tax payments due?
Wisconsin estimated tax is due April 15, June 15, September 15 and January 15 of the following year, in 4 equal instalments. Those are the same dates as the federal schedule. Source: 2025 Form 1-ES Instructions, Estimated Income Tax for Individuals, Estates, and Trusts (D-101A (R. 1-25)).
Safe-harbor calculatorWhat is the penalty for underpaying Wisconsin estimated tax?
Wisconsin charges 12% a year on an underpaid instalment. Paying at least 90% of this year's tax or 100% of last year's on time avoids it. No estimated payments are required if you expect to owe less than $500. Source: 2025 Wisconsin Schedule U Instructions, D-114 (R. 11-25).
Are HSA contributions deductible in Wisconsin?
Yes. Wisconsin follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Wisconsin taxable income as well as federal.
Does Wisconsin give a tax break for 529 plan contributions?
Yes. Wisconsin lets you deduct up to $5,280 a year of contributions to Wisconsin's own 529 plan, whether you file single or jointly. Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorWhich states have tax reciprocity with Wisconsin?
Wisconsin has mutual agreements with Illinois, Indiana, Kentucky and Michigan: neither state taxes the other's residents on wages earned there, so those wages are taxed only where you live. Give your employer the exemption certificate and the state you work in stops withholding.
What is the property tax rate in Wisconsin?
Wisconsin's average effective property tax rate is 1.42% — the 9th highest of 51 jurisdictions and 1.6 times the national average of 0.9%. That is about $1,420 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in Wisconsin each year?
Deductsy budgets about $25 a year for a Wisconsin LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Wisconsin's business filing office.
Wisconsin S-corp tax calculatorHow do Wisconsin taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| Wisconsin | 7.65% | $4,696 | 1.42% |
| Illinois | 4.95% | $4,950 | 2.01% |
| Iowa | 3.8% | $3,800 | 1.39% |
| Michigan | 4.25% | $4,250 | 1.25% |
| Minnesota | 9.85% | $6,317 | 1.02% |
On $100,000 of taxable income a single filer's Wisconsin income tax is $4,696 — more than in 2 of 4 neighboring states. The lowest is Iowa at $3,800; the highest is Minnesota at $6,317. Wisconsin's average property tax rate is higher than in 3 of 4.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
Tax moves that matter most for Wisconsin
If you own an S corporation, partnership or multi-member LLC, Wisconsin's PTET election moves the Wisconsin income tax on that profit to the business, where it is deductible federally and outside the SALT cap.
That is the 9th highest of 51 and 1.6 times the national average, so property tax does much of the work of filling the SALT cap. Bunching two years of property tax into one can push itemized deductions past the standard deduction in alternate years.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The Wisconsin calculator adds Wisconsin's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and Wisconsin income tax.
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