Wisconsin tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 3.5% – 7.65% |
| Standard deduction | Single $13,960 · Married filing jointly $25,840 · Head of household $18,030 · Married filing separately $12,280 Phase-out: Single: reduced by 12% of income over $20,120 ($0 above $136,453). Married filing jointly: reduced by 19.778% of income over $29,040 ($0 above $159,690). Head of household: reduced by 22.515% of income over $20,120; or, if larger, $13,960 reduced by 12% of income over $20,120 ($0 above $136,453). Married filing separately: reduced by 19.778% of income over $13,780 ($0 above $75,869). |
| Personal exemption | Single $700 · Married filing jointly $1,400 · Head of household $700 · per dependent $700 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Phase-outs, income tables and recapture use your federal adjusted gross income as the income measure; the state’s own definition of income can differ slightly.
Wisconsin income tax brackets 2026
Rates apply to Wisconsin taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 3.5% | $0 | $0 | $0 | $0 |
| 4.4% | $15,110 | $20,150 | $15,110 | $10,080 |
| 5.3% | $51,950 | $69,260 | $51,950 | $34,630 |
| 7.65% | $332,720 | $443,630 | $332,720 | $221,820 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Wisconsin income tax | $90.38 | $2,350 |
| Take-home pay | $2,002.21 | $52,058 |
Effective tax rate 19.9%; tax on the next dollar earned 24.9%. Wisconsin taxable income is $55,726.
Second example: $120,000, married filing jointly, two children
Take-home $100,189 a year ($3,853.43 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Wisconsin income tax $4,991.
How the Wisconsin estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Wisconsin standard deduction for your filing status, reduced by its income phase-out. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- Divide the annual total by your number of paychecks.
What this Wisconsin calculator does not model
- The standard deduction phase-out uses federal AGI in place of Wisconsin income; Wisconsin modifications are not modeled.
- Additional $250 exemption for each taxpayer age 65 or older
- Wisconsin Earned Income Credit, homestead credit, itemized deduction credit, school property tax credit and other credits
- Capital gains exclusion and other Wisconsin modifications
Data notes
- 2026 indexed brackets from the official 2026 Form 1-ES instructions: single/HOH 3.5% to $15,110, 4.4% to $51,950, 5.3% to $332,720, 7.65% above; MFJ $20,150 / $69,260 / $443,630; MFS $10,080 / $34,630 / $221,820. These replace the 2025 placeholder brackets.
- Standard deduction (2026 Form 1-ES schedules), now modeled as a sliding scale: single $13,960 less 12% of income over $20,120 (zero above $136,453); MFJ $25,840 less 19.778% over $29,040 (zero above $159,690); MFS $12,280 less 19.778% over $13,780 (zero above $75,869); HOH $18,030 less 22.515% over $20,120 until it meets the single schedule at $58,827, then the single schedule (the calculator takes the larger of the two). The previous values ($6,702 / $9,461) were from the WITHHOLDING formula, not the return.
- Exemptions: $700 for the taxpayer, $700 for a spouse on a joint return, and $700 per dependent (the previous $400 was the withholding-formula amount).
- Wisconsin starts from federal AGI with Wisconsin modifications.
Sources
- State income tax: 2026 Wisconsin Form 1-ES Instructions – 2026 Tax Rate Schedules, 2026 Standard Deduction schedules, $700 exemptions (read 2026-10-07)
- State income tax: Wisconsin DOR Tax Rates (2025 tax year, for comparison) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Illinois, Iowa, Michigan, Minnesota
States with a similar tax setup: Oklahoma, Montana, West Virginia, Missouri, Nebraska, New Jersey
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.