Wisconsin state income tax
Wisconsin has a state income tax. It is graduated, with a top marginal rate of 7.65%. 2026 tax brackets (single filers/HOH): 3.50% on $0-$14,680; 4.40% on $14,680-$50,480; 5.30% on $50,480-$323,290; 7.65% on $323,290+. Married filing jointly: 3.50% on $0-$19,580; 4.40% on $19,580-$67,300; 5.30% on $67,300-$431,060; 7.65% on $431,060+. Four brackets total (not five), brackets are adjusted annually for inflation under Wis. Stat. 71.06 and republished each year by DOR. Capital gains are not taxed.
Does Wisconsin have a state income tax?
Yes. Wisconsin taxes individual income on a graduated schedule topping out at 7.65%. 2026 tax brackets (single filers/HOH): 3.50% on $0-$14,680; 4.40% on $14,680-$50,480; 5.30% on $50,480-$323,290; 7.65% on $323,290+. Married filing jointly: 3.50% on $0-$19,580; 4.40% on $19,580-$67,300; 5.30% on $67,300-$431,060; 7.65% on $431,060+. Four brackets total (not five), brackets are adjusted annually for inflation under Wis. Stat. 71.06 and republished each year by DOR.
| Item | Wisconsin |
|---|---|
| State income tax | Yes, graduated |
| Top marginal rate | 7.65% |
| Capital gains | Not taxed |
| State sales tax | 5% (plus local) |
| Avg. property tax rate | 1.32% of home value |
| Estate / inheritance tax | None |
How does Wisconsin tax capital gains?
Wisconsin has no separate, lower rate for capital gains. They are taxed as ordinary income at the same rates as your wages, up to 7.65%, on top of federal capital gains tax. See how capital gains tax works in 2026.
What about retirement income in Wisconsin?
Retirement income is taxed differently from wages in many states. For how Wisconsin treats Social Security, pensions, and 401(k)/IRA withdrawals, see Wisconsin retirement taxes.
Sources
- Wisconsin income tax rates and brackets: Wisconsin Department of Revenue / Taxation.
- Wisconsin capital gains treatment: Wisconsin tax authority.
- Wisconsin sales tax: Wisconsin Department of Revenue.