Wisconsin uses a graduated state income tax, which means different layers of Wisconsin taxable income are taxed at different rates. Your paycheck is also affected by federal income tax, Social Security, Medicare, deductions, credits, benefits, and withholding choices.
This page brings the Wisconsin tax picture together in one place: state tax data, Wisconsin deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Wisconsin state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 3.5% | Up to $14,680 | Up to $19,580 | Up to $9,790 | Up to $14,680 |
| 4.4% | $14,680 – $50,480 | $19,580 – $67,300 | $9,790 – $33,650 | $14,680 – $50,480 |
| 5.3% | $50,480 – $323,290 | $67,300 – $431,060 | $33,650 – $215,530 | $50,480 – $323,290 |
| 7.65% | Over $323,290 | Over $431,060 | Over $215,530 | Over $323,290 |
Brackets apply to Wisconsin taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Wisconsin's EITC (4%, 11% or 34% of the federal credit depending on the number of children) is not included here, so qualifying families may owe less than shown.
The table above shows the current Wisconsin state income tax treatment for each filing status.
Wisconsin deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | Up to $13,560 — phases down to $0 between AGI $19,550 and $132,550 | $700 |
| Married Filing Jointly | Up to $25,110 — phases down to $0 between AGI $28,220 and $155,180 | $1,400 |
| Married Filing Separately | Up to $12,555 — phases down to $0 between AGI $14,110 and $77,590 | $700 |
| Head of Household | Up to $17,520 — phases down to $0 between AGI $19,550 and $132,550 | $700 |
These amounts are subtracted from income before Wisconsin's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
The table above shows the Wisconsin deduction and adjustment rules stored in the PaycheckNet database.
Wisconsin local income taxes
Wisconsin does not generally have a broad local wage income tax system like New York City or many Ohio municipalities. Local property, sales, or other taxes may still apply separately. Any Wisconsin locality-specific entries in the PaycheckNet database appear in the table above.
What you actually pay in Wisconsin
| Gross Income | Federal | Wisconsin | FICA | Combined |
|---|---|---|---|---|
| Up to $14,260 | -7.65% | 0% | 7.65% | 0% |
| $14,260 – $16,100 | 7.65% | 3.5% | 7.65% | 18.8% |
| $16,100 – $19,550 | 17.65% | 3.5% | 7.65% | 28.8% |
| $19,550 – $28,500 | 10% | 3.92% | 7.65% | 21.57% |
| $28,500 – $64,740 | 12% | 4.93% | 7.65% | 24.58% |
| $64,740 – $66,500 | 12% | 5.94% | 7.65% | 25.59% |
| $66,500 – $121,800 | 22% | 5.94% | 7.65% | 35.59% |
| $121,800 – $132,550 | 24% | 5.94% | 7.65% | 37.59% |
| $132,550 – $184,500 | 24% | 5.3% | 7.65% | 36.95% |
| $184,500 – $200,000 | 24% | 5.3% | 1.45% | 30.75% |
| $200,000 – $217,875 | 24% | 5.3% | 2.35% | 31.65% |
| $217,875 – $272,325 | 32% | 5.3% | 2.35% | 39.65% |
| $272,325 – $337,550 | 35% | 5.3% | 2.35% | 42.65% |
| $337,550 – $656,700 | 35% | 7.65% | 2.35% | 45% |
| Over $656,700 | 37% | 7.65% | 2.35% | 47% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Wisconsin each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Wisconsin adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Wisconsin Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $616 | $2,295 | $4,331 | $25,669 | 14.4% |
| $50,000 | $3,820 | $1,601 | $3,825 | $9,246 | $40,754 | 18.5% |
| $75,000 | $7,670 | $2,985 | $5,738 | $16,393 | $58,607 | 21.9% |
| $100,000 | $13,170 | $4,469 | $7,650 | $25,289 | $74,711 | 25.3% |
| $150,000 | $24,734 | $7,326 | $11,475 | $43,535 | $106,465 | 29% |
| $200,000 | $36,734 | $9,976 | $14,339 | $61,049 | $138,951 | 30.5% |
| $300,000 | $68,134 | $15,276 | $16,689 | $100,100 | $199,900 | 33.4% |
| $500,000 | $138,134 | $30,013 | $21,389 | $189,536 | $310,464 | 37.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
Wisconsin's EITC (4%, 11% or 34% of the federal credit depending on the number of children) is not included here, so qualifying families may owe less than shown.
The combined table shows what a Wisconsin resident pays once federal tax, Wisconsin state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Wisconsin as it does across the rest of the country.
Work out your Wisconsin take-home pay
Use the payroll calculator and select Wisconsin as your state. To compare Wisconsin against another state, use the tax comparison calculator.
Frequently asked questions
Is Wisconsin income tax flat or progressive?
Wisconsin has a graduated state income tax, not a single flat income tax.
Does Wisconsin have local income tax?
Wisconsin does not generally have a broad local wage income tax system. Local property, sales, or other taxes may still apply separately.
Do Wisconsin workers still pay Social Security and Medicare?
Yes. Wisconsin workers still pay FICA taxes, which include Social Security and Medicare.