Wisconsin state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Four graduated rates for 2026: 3.5%, 4.4%, 5.3% and 7.65%, with bracket amounts that depend on filing status. Verify current-year figures. |
| Tax agency | Wisconsin Department of Revenue |
| Main individual return | Form 1 (residents); Form 1NPR (nonresidents and part-year residents) |
| Local income taxes | No local income taxes. |
| Sales tax | A 5% state rate plus a 0.5% county tax in most counties and some special district taxes, so combined rates are modest compared with neighbors. |
| Property tax | Billed by municipalities, counties and schools. Wisconsin limits local levy growth, and offers a lottery and gaming credit on property tax bills and a Homestead Credit for low-income filers claimed on the income tax return. |
| Retirement & Social Security | Wisconsin does not tax Social Security benefits. Other retirement income is taxable, with a limited exclusion for filers 67 and older. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Wisconsin Department of Revenue website.
How Wisconsin income tax works
The Wisconsin Department of Revenue lists four individual income tax rates for 2026: 3.5%, 4.4%, 5.3% and 7.65%, with brackets that vary by filing status. Tax Foundation’s table shows the 3.5% rate up to about $15,100 for single filers, 4.4% to about $51,950, 5.3% to about $332,700 and 7.65% above that, with wider bands for joint filers. Wisconsin’s standard deduction is sliding: it begins to phase out at about $20,100 of income for single filers and is reduced to zero at higher incomes (about $136,500 single and $159,700 joint, per Tax Foundation’s notes), so use the Form 1 instructions rather than a fixed deduction when estimating.
Wisconsin’s property-related credits sit on your income tax return or property tax bill. The lottery and gaming credit reduces the property tax bill on eligible homes, and the Homestead Credit (claimed on Schedule H) helps low-income homeowners and renters. Wisconsin does not tax Social Security benefits and offers a retirement income exclusion for older filers, with age and income conditions; check the instructions for the year you are filing.
For commuters, Wisconsin extends reciprocity to states that give Wisconsin residents the same treatment. The Department’s Publication 121 (January 2026) lists agreements with Illinois, Indiana, Kentucky and Michigan, so residents of those states working in Wisconsin generally file only at home (and Wisconsin residents working there owe tax only to Wisconsin). Minnesota is a common point of confusion: Tax Foundation notes Wisconsin and Minnesota ended their reciprocity in 2009, so cross-border workers there usually file in both states and claim a credit.
Filing your Wisconsin return and free options
Wisconsin’s WisTax system, accessed through My Tax Account, lets eligible full-year residents file Form 1 for free for the 2026 filing season, as long as you have an electronic federal Form 1040 or 1040-SR and meet the eligibility limits. My Tax Account is also used to check refund status and make payments. The Department also lists commercial and Free File options if you do not qualify for WisTax.
See our free filing hub for the federal return, VITA for in-person help, extensions explained, and state refund status for tracking.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Wisconsin residents often ask about
- Reciprocity: Illinois, Indiana, Kentucky and Michigan residents working in Wisconsin generally file at home only; Minnesota is not included.
- Sliding standard deduction: it phases out as income rises, so check the worksheet.
- Lottery and gaming credit: reduces the property tax bill on eligible homes.
- Homestead Credit: claimed on Schedule H for low-income homeowners and renters.
- WisTax is free but limited: eligibility depends on your return type and residency.
Official Wisconsin links
- Wisconsin Department of Revenue
- Wisconsin: WisTax and My Tax Account
- Wisconsin: Publication 121, reciprocity
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What are Wisconsin’s income tax rates?
For 2026: 3.5%, 4.4%, 5.3% and 7.65%, with brackets that depend on filing status.
Does Wisconsin have reciprocity?
Yes, with Illinois, Indiana, Kentucky and Michigan, per the Department’s Publication 121.
Can I file Wisconsin taxes for free?
Eligible full-year residents can file Form 1 free through WisTax, provided they have an electronic federal return and meet the limits.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.