Updated for tax year 2025.
If you live or work in Wisconsin, you’ll likely need to file a Wisconsin state income tax return along with your federal return. Wisconsin has a progressive income tax system with four tax rates, so the amount you owe depends on your filing status and taxable income.
This guide explains Wisconsin’s 2025 income tax rates and brackets, standard deduction, available exemptions and credits, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Wisconsin’s tax rules to help you accurately prepare your Wisconsin return alongside your federal return.
What is the Wisconsin state income tax?
Wisconsin state income tax is a tax on income earned by individuals. It is collected by the Wisconsin Department of Revenue and helps fund state services.
Wisconsin uses a progressive income tax system with four brackets. For tax year 2025, Wisconsin’s individual income tax rates range from 3.5% to 7.65%, depending on your filing status and taxable income.
Wisconsin income tax rates and tax brackets
To estimate your Wisconsin tax bill or refund, it helps to understand the state’s income tax brackets. Wisconsin state income taxes include four different brackets that are progressive. Here’s a look at the tax rates based on a filer’s status.
| Tax Rate | Single Filers/Heads of Household | Married Filing Separately | Married Filing Jointly |
|---|---|---|---|
| 3.5% | Up to $14,680 | Up to $9,790 | Up to $19,580 |
| 4.4% | $14,681-$50,480 | $9,791-$33,650 | $19,581-$67,300 |
| 5.3% | $50,481-$323,290 | $33,651-$215,530 | $67,301-$431,060 |
| 7.65% | Over $323,290 | Over $215,530 | Over $431,060 |
If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See Wisconsin tax rates on the Department of Revenue website for official rate schedules.
Wisconsin standard deduction
Wisconsin calculates its own income-based standard deduction from Form 1 tables. Wisconsin does not use federal itemized deductions as a substitute for that deduction; instead, qualifying itemized amounts above your Wisconsin standard deduction may produce an itemized deduction credit, even if you claimed the federal standard deduction.
For tax year 2025, maximum Wisconsin standard deduction amounts before income-based phaseouts include $13,560 for single filers, $17,520 for head of household filers, $25,110 for married filing jointly, and $11,930 for married filing separately. Use the Standard Deduction Table in the 2025 Form 1 instructions to find your amount based on Wisconsin income.
Wisconsin exemptions
Wisconsin allows personal exemptions that reduce your Wisconsin taxable income. For tax year 2025, you may generally claim a $700 exemption for yourself, your spouse (on a joint return), and each dependent. Wisconsin also allows an additional $250 exemption for you and/or your spouse if age 65 or older, when you qualify for the base $700 exemption.
Wisconsin also offers tax credits that may reduce what you owe. For example, the Earned Income Tax Credit (EITC) is available for qualifying taxpayers who also claimed it on their federal return. However, unlike the federal credit, those without children do not qualify for the Wisconsin EITC. The Wisconsin EITC is worth anywhere from 4% to 34% of the federal credit, depending on the number of qualifying children you have.
Wisconsin tax changes for 2025
For tax year 2025, Wisconsin’s four-bracket rate structure remains in place with rates from 3.5% to 7.65%. Under 2025 Wisconsin Act 15, the income threshold at which the second tax bracket (4.4%) ends increased for all filing statuses — for example, to $50,480 for single filers and heads of household (up from $29,370 in 2024) and to $67,300 for married filing jointly (up from $39,150 in 2024).
Wisconsin did not adopt all recent federal tax changes, including certain provisions of the One Big Beautiful Bill Act (OBBB). Some federal deductions and credits may not apply on your Wisconsin return. See Wisconsin Department of Revenue guidance and the 2025 Form 1 instructions for details.
FAQs
The bottom line
Wisconsin has a progressive state income tax with four 2025 rates ranging from 3.5% to 7.65%. Knowing the Wisconsin income tax brackets, how the income-based standard deduction works, and available exemptions and credits can help you estimate what you may owe — and what you may get back.
When you’re ready to file, TaxAct can help you prepare your federal and Wisconsin returns in one place so you can file with confidence.
Already filed your taxes and waiting for your refund? Learn more about where your Wisconsin state tax refund is.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.
Citations
Wisconsin Department of Revenue. “Tax Rates.” Accessed 23 July 2026.
Wisconsin Department of Revenue. “2025 Form 1 Instructions.” Accessed 23 July 2026.
Wisconsin Department of Revenue. “Earned Income Tax Credit.” Accessed 23 July 2026.
Wisconsin Department of Revenue. “2025 Tax Update.” Accessed 23 July 2026.
TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.
TaxAct. “Where Is My Wisconsin Tax Refund.” TaxAct Blog, 30 Jan. 2026.
