Filing and paying Wisconsin income tax
- Return
- Form 1 for full-year residents, due April 15.
- Withholding
- Wisconsin uses Form WT-4. Every new employee gives one to each employer.
- Estimated payments
- On Form 1-ES, whose instructions include the 2026 rate and standard deduction schedules.
To see how Wisconsin sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Wisconsin Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Wisconsin |
|---|---|---|---|
| Wisconsin (here) | $4,428 | $17,598 | — |
| Michigan | $3,999 | $17,169 | -$428 |
| Minnesota | $5,277 | $18,447 | +$849 |
| Iowa | $3,148 | $16,318 | -$1,279 |
| Illinois | $4,805 | $17,975 | +$378 |
A negative "vs." figure means that state collects less total income tax than Wisconsin. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Wisconsin state income tax rate for 2026?
Wisconsin state income tax for 2026 ranges from 3.5% on the lowest bracket to 7.65% on income above $332,720 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.
How much income tax will I pay in Wisconsin on a $100,000 salary?
For a single filer earning $100,000 in Wisconsin in 2026, expect approximately $13,170 in federal income tax and $4,428 in Wisconsin state income tax — for a total income tax of about $17,598, an effective rate of 17.6%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What are the Wisconsin tax brackets for 2026?
For single filers: 3.5% up to $15,110, 4.4% up to $51,950, 5.3% up to $332,720, and 7.65% above.
Why is my Wisconsin standard deduction smaller than the maximum?
It phases out with income: 12% of Wisconsin income over $20,120 for a single filer in 2026, or 19.778% over $29,040 on a joint return.
Does Wisconsin tax retirement income?
Social Security is exempt. From 2025, people 67 or older can subtract up to $24,000 of other retirement income, and some lower-income retirees 65 and older can subtract $5,000.
I live in Illinois and work in Wisconsin. Which state do I pay?
Illinois. Under the reciprocity agreement, give your employer Form W-220 and it won't withhold Wisconsin tax. The same applies to residents of Indiana, Kentucky, and Michigan.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.