2025 Wisconsin Income Tax Brackets
Wisconsin (WI) uses 4 progressive income tax brackets ranging from 3.5% to 7.6% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 3.5% | $0 – $14,320 |
| 4.4% | $14,320 – $28,640 |
| 5.3% | $28,640 – $315,310 |
| 7.6% | $315,310 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 3.5% | $0 – $19,090 |
| 4.4% | $19,090 – $38,190 |
| 5.3% | $38,190 – $420,420 |
| 7.6% | $420,420 and up |
Effective rate at common income levels (single)
Effective rate = total Wisconsin income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Wisconsin tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,587 | 3.2% | 5.3% |
| $75,000 | $2,912 | 3.9% | 5.3% |
| $100,000 | $4,237 | 4.2% | 5.3% |
| $150,000 | $6,887 | 4.6% | 5.3% |
| $250,000 | $12,187 | 4.9% | 5.3% |
Run a full calculation
Combine federal + Wisconsin income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Wisconsin bracket is 7.6%, beginning at $315,310 of taxable income for single filers.
At $100,000 of gross income (single filer), the Wisconsin effective income tax rate is approximately 4.2% — about $4,237 in state tax after the $12,760 standard deduction.
The Wisconsin standard deduction for 2025 is $12,760 for single filers and $23,620 for married filing jointly.
Distinct MFJ bracket table in Wisconsin for 2025.
Wisconsin publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Wisconsin's bracket structure
Wisconsin uses a progressive bracket structure for 2025: 4 brackets ranging from 3.50% on the first dollars of taxable income up to 7.65% on income above the top-bracket threshold. Marginal rates increase as income rises; effective rates (total tax paid divided by total income) sit between the lowest and highest marginal rate the taxpayer hits. Standard deductions apply before the bracket calculation, so the first $12,760 of single-filer income (or $23,620 for married-filing-jointly) is exempt from state tax.
Wisconsin's top marginal rate of 7.65% sits in the mid-band of state income tax rates — similar to the typical Northeastern and Mid-Atlantic state. The middle band represents about two-thirds of state income tax structures by population and corresponds roughly to the rates needed to fund baseline state services (education, public safety, transportation, Medicaid match) without relying disproportionately on sales tax or severance revenue.
Tax brackets and deduction amounts on this page are the official figures published by the Wisconsin Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Wisconsin 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.