Wisconsin · the numbers
Wisconsin figures at a glance for 2026
The Wisconsin numbers for the 2026 return in one place: the four rates and where the brackets fall, the sliding standard deduction and where it runs out, the exemptions, the subtractions, the credits, the estimated-tax rules and the dates, each with a one-line note, and a short list of what changed from 2025. For anyone who files here, and for anyone checking a preparer’s work.
By Charles Trautman, EA, editor
Need to Know Tax · written from Wisconsin Department of Revenue sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by a Wisconsin practitioner
Wisconsin indexes its brackets and standard deduction every year and publishes the official table in December with the Form 1 instructions. As this was written the Wisconsin Department of Revenue had not yet released the 2026 table, so the 2026 bracket and deduction figures below are the indexed amounts reported from the Department’s 2026 estimated-tax instructions and are marked to verify; the 2025 figures beside them are official. Everything else, the rates, the $700 exemption, the $24,000 retirement subtraction, the 30% capital gains exclusion, the credit percentages, the $500 estimated-tax threshold, is fixed in statute and did not change.
Rates and brackets
| Rate | Filing status | 2025 | 2026 |
|---|---|---|---|
| 3.50% | Single, head of household | $0 – $14,680 | $0 – $15,110 (verify) |
| 4.40% | Single, head of household | $14,680 – $50,480 | $15,110 – $51,950 (verify) |
| 5.30% | Single, head of household | $50,480 – $323,290 | $51,950 – $332,720 (verify) |
| 7.65% | Single, head of household | over $323,290 | over $332,720 (verify) |
| 3.50% | Married filing jointly | $0 – $19,580 | $0 – $20,150 (verify) |
| 4.40% | Married filing jointly | $19,580 – $67,300 | $20,150 – $69,260 (verify) |
| 5.30% | Married filing jointly | $67,300 – $431,060 | $69,260 – $443,630 (verify) |
| 7.65% | Married filing jointly | over $431,060 | over $443,630 (verify) |
| 3.50% / 4.40% / 5.30% / 7.65% | Married filing separately | $9,790 / $33,650 / $215,530 | to come (half the joint figures) |
The brackets apply to Wisconsin taxable income: federal AGI, plus Wisconsin additions, minus subtractions, the standard deduction and exemptions. Head of household uses the single brackets. Part-year residents and nonresidents prorate the thresholds by the share of their income that is Wisconsin income. No city or county in Wisconsin levies an income tax.
The standard deduction and exemptions
| Filing status | 2025 maximum | 2026 maximum | How it shrinks |
|---|---|---|---|
| Single | $13,560 | $13,960 (verify) | Less 12% of income over $19,550 (2025) / about $20,119 (2026); gone at $132,549 / about $136,453 (verify) |
| Head of household | $17,520 | to come | Less 22.515% of income over $19,550 until it equals the single amount at $57,210, then the single schedule (2025) |
| Married filing jointly | $25,110 | $25,840 (verify) | Less 19.778% of income over $28,210 (2025) / about $29,039 (2026); gone at $155,169 / about $159,690 (verify) |
| Married filing separately | $11,930 | to come | Less 19.778% of income over $13,390; gone at $73,709 (2025) |
| Personal exemption | $700 | $700 | Per taxpayer, spouse and dependent; not indexed |
| Additional exemption, 65 or older | $250 | $250 | Taxpayer and spouse only; allowed only with the $700 exemption |
Wisconsin has no itemized deductions. In their place, Schedule 1 gives a credit of 5% of the amount by which medical expenses, mortgage interest, charitable gifts and a few other federal Schedule A items exceed the Wisconsin standard deduction; state and local taxes do not count.
Worked example: what the sliding deduction does to the real rate
A single filer compares Wisconsin income of $75,000 with $76,000, using the 2026 indexed figures. The schedule says 5.30%. The return says otherwise.
| $75,000 | $76,000 | |
|---|---|---|
| Standard deduction: $13,960 less 12% of income over $20,119 | $7,374 | $7,254 |
| Exemption | $700 | $700 |
| Wisconsin taxable income | $66,926 | $68,046 |
| Tax: 3.50% to $15,110, 4.40% to $51,950, 5.30% above | $2,944 | $3,003 |
| Tax on the extra $1,000 | $59, a 5.9% rate |
Each added dollar is taxed at 5.30% and also takes 12 cents off the standard deduction, which is taxed at 5.30% too: 5.30% × 1.12 = 5.94%. A married couple in the same range pays 5.30% × 1.19778, about 6.35%. This is why Wisconsin withholding comes up short for two-earner couples, and why a deductible IRA or HSA contribution is worth more in Wisconsin than the rate schedule suggests.
Subtractions
| Subtraction | 2026 | Note |
|---|---|---|
| Social Security and railroad retirement | 100% | Any age, any income; Schedule SB |
| Retirement plan and IRA income, age 67 or older at year-end | $24,000 / $48,000 joint | $48,000 only when both spouses are 67; no income limit; costs every Wisconsin credit that year |
| Retirement income, age 65 or older, federal AGI under $15,000 ($30,000 married) | $5,000 | The older, smaller subtraction; still available |
| Military, Coast Guard, NOAA and Public Health Service retirement; railroad retirement; pre-1964 state teachers, Milwaukee and federal civil service pensions | 100% | Regardless of age |
| Net long-term capital gain | 30% (60% farm assets) | Schedule WD; the rest is taxed at ordinary rates; net loss limit $3,000 |
| Edvest / Tomorrow’s Scholar 529 contributions, per beneficiary | $5,280 ($2,640 MFS) | Schedule CS; up from $5,130 |
| Private school tuition, per pupil | $4,000 K-8 / $10,000 grades 9–12 | Schedule PS; no income limit |
| Tuition and fees, per student | to come | $7,649 for 2025, phased out from $69,480 single / $111,160 joint |
| Adoption expenses, per child | $15,000 | Raised by 2025 Act 15 |
| Medical care insurance premiums paid with after-tax dollars | 100% for most | Limits apply to employees with an employer plan (verify) |
| U.S. government interest | 100% | Most municipal bond interest, including Wisconsin’s own, is added on Schedule AD |
| National Guard and Reserve federal pay | 100% | New for 2026 (2025 Act 205) |
| Moving expenses | Pre-2018 federal rules | Back for 2026 because Wisconsin’s code is the 2022 version |
Credits
| Credit | Figure | Refundable? | Note |
|---|---|---|---|
| Earned income credit | 4% of federal with one child, 11% with two, 34% with three or more | Yes | Full-year residents; nothing with no children; not for married filing separately |
| Child and dependent care credit (Schedule WI-2441) | 100% of the federal credit, on expenses up to $10,000 / $20,000 (verify) | No | Grows for 2026 with the federal percentages |
| Married couple credit (Schedule 2) | 3% of the lower earner’s earned income, up to $480 | No | Joint returns only |
| School property tax credit (Form 1 lines 16a–16b) | About 12% of property tax, or about 2.4% of rent (3% if heat is not included), up to $300 | No | $150 married filing separately (verify); primary residence only |
| Itemized deduction credit (Schedule 1) | 5% of qualifying Schedule A items above the Wisconsin standard deduction | No | Not state and local taxes |
| Homestead credit (Schedule H / H-EZ) | Up to $1,168; household income under $24,680, less $500 per dependent | Yes | 2025 figures, not indexed; 2026 to come. Age 62+, disabled, or earned income; renters qualify |
| Veterans and surviving spouses property tax credit | 100% of property tax on the principal residence | Yes | Qualifying disabled veterans and unremarried surviving spouses; WDVA certification |
| Credit for net tax paid to other states (Schedule OS) | The net tax paid to the other state, generally capped at the Wisconsin tax on the same income; the cap does not apply to tax paid to Minnesota, Illinois, Iowa or Michigan | No | Residents and part-year residents |
| Stillbirth credit | $2,000 joint / $1,000 other | No | New for 2026 (2025 Act 241); full-year residents |
| Child tax credit | None at the state level |
All of the nonrefundable credits above, plus the earned income and homestead credits, are forfeited in any year the 67-and-older retirement subtraction is claimed. Withholding and estimated payments are not credits and are never affected.
Filing, paying and dates
| Item | 2026 return |
|---|---|
| Return due | April 15, 2027, Form 1 (residents) or Form 1NPR (part-year and nonresidents) |
| Extension | Any federal extension is honored automatically; attach a copy or a statement. To file, not to pay: interest at 1% a month runs on tax unpaid after April 15 |
| Estimated payments required when | Expected tax after withholding and credits is $500 or more |
| Estimated payment dates | April 15, June 15, September 15, 2026 and January 15, 2027 |
| Safe harbor | 90% of this year’s tax or 100% of last year’s; no 110% tier for higher incomes |
| Filing requirement, full-year resident (2025 figures; 2026 to come) | Gross income of $14,260 single, $26,510 joint, $18,220 head of household, $12,630 separate; $250 higher for each spouse 65 or older |
| Filing requirement, nonresident or part-year | Wisconsin gross income of $2,000 or more, Form 1NPR |
| Amended return | Form 1 with the amended box checked, plus Schedule AR; four years from the unextended due date |
| Free filing | WisTax, the Department’s own system, for full-year residents with a Wisconsin driver’s license or ID |
Beyond the income tax
| Item | 2026 |
|---|---|
| Estate and inheritance tax | None since 2008 |
| State sales tax | 5%, plus 0.5% in most counties, 0.9% in Milwaukee County and 2% in the City of Milwaukee |
| Lottery and Gaming Credit (December property tax bill, primary residence) | School tax on $27,000 of value for 2025–26 bills; claim once with the county treasurer |
| First Dollar Credit (December bill, every improved parcel) | School tax on $9,000 of value for 2025–26 bills |
| Senior property tax freeze or homestead exemption | None; relief is the homestead credit and the school property tax credit on the income tax return |
| Reciprocal states for wages | Illinois, Indiana, Kentucky, Michigan (Form W-220 to the employer) |
| Pass-through entity tax election | 7.9%, the Wisconsin route around the federal SALT cap |
What changed from 2025
- Brackets and the standard deduction indexed up roughly 3% (verify); the rates did not change.
- Edvest and Tomorrow’s Scholar subtraction: $5,130 to $5,280 per beneficiary.
- New subtraction for National Guard and Reserve pay; new $2,000 / $1,000 stillbirth credit; new employer-provided child care credit equal to the federal section 45F credit.
- The 67-and-older retirement subtraction, now in year two, with 2025 Act 174 confirming that it forfeits every credit, including carryovers, for the year.
- Child and dependent care credit rises with the new federal percentages, which Wisconsin follows automatically.
- Moving expenses are deductible again for everyone in Wisconsin, and the pre-2018 Pease limit returns to the itemized deduction credit computation, because the state’s code is the 2022 version.
- Not changed: tips and overtime fully taxed (the state bills were vetoed); no bonus depreciation; dependent care exclusion stays $5,000; 1099 threshold stays $600; homestead credit figures unindexed.
Behind the scenes: why the 2026 figures arrive in December
Wisconsin indexes the brackets and the standard deduction to the change in the consumer price index measured in August, and the Department publishes the result with the Form 1 instructions late in the year. The 2025 budget reset the base: 2025 Act 15 fixed the new 4.40% bracket top at $50,480 single and $67,300 joint and indexed it from an August 2024 base, so the 2026 figures move with one year of inflation from there. The estimated-tax instructions, issued early in the year for people making quarterly payments, carry the indexed figures first, which is where the 2026 numbers above come from.
The figures that never move, the $700 exemption, the $250 at 65, the $300 school property tax credit, the $480 married couple credit, the $24,680 homestead income limit, are not indexed by statute and change only when a bill passes. The homestead income limit has sat at $24,680 for years. Each year without indexing is a small, silent tax increase on the people those figures were meant to help.
What to bring
- Last year’s Form 1 and schedules, to compare line by line
- Dates of birth for everyone on the return: 65 adds $250, 67 opens the retirement subtraction
- Every 1099-R, and a note of which are IRAs or employer plans and which are annuities
- Property tax bill or rent paid for the primary residence, and whether heat was included
- Edvest or Tomorrow’s Scholar contribution statements, by beneficiary
- Private school tuition paid, by child and grade
- Brokerage 1099s showing long-term gains and the state of issue of any municipal bonds
- Estimated payment confirmations, with dates
Questions people ask
What are the Wisconsin tax rates for 2026?
3.50%, 4.40%, 5.30% and 7.65%, unchanged. For a single filer the 4.40% bracket runs to about $51,950 and the 7.65% rate starts at about $332,720 of Wisconsin taxable income; for a joint return, about $69,260 and $443,630. The official table comes with the December Form 1 instructions.
What is the Wisconsin standard deduction for 2026?
A maximum of about $13,960 single and $25,840 married filing jointly, reduced as income rises and gone at roughly $136,000 single and $160,000 joint. There is also a $700 exemption per person and $250 more for each spouse 65 or older.
Does Wisconsin tax Social Security?
No, at any age or income. Whatever is taxable federally is subtracted in full.
Is there a Wisconsin child tax credit?
No. The family credits are the earned income credit, which depends on the number of children, and the child and dependent care credit, which equals the federal credit figured on Wisconsin caps. See Credits and breaks for Wisconsin families.
How much of a capital gain does Wisconsin tax?
70% of a net long-term gain, 40% of a gain on farm assets held more than a year, all at the ordinary rates. Short-term gains are taxed in full. Net losses are limited to $3,000 a year with unlimited carryforward.
When do I have to make estimated payments?
When you expect to owe $500 or more after withholding and credits. Pay 90% of this year’s tax or 100% of last year’s in four equal installments and there is no interest charge.
Four rates, a deduction that slides away, and a December table
Check the official 2026 brackets when the Form 1 instructions appear; everything else on this page is fixed in statute and already settled.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article
- 2025 Form 1-ES Instructions: rate schedules, standard deduction table, estimated tax rules
- 2025 Form 1 Instructions: filing requirements, school property tax credit, amended returns
- Publication 106, Wisconsin Tax Information for Retirees
- Fact Sheet 1116, Homestead Credit
- Fact Sheet 1114, Earned Income Credit
Sources and where to check
- Wisconsin Department of Revenue, Individuals
- Wisconsin Department of Revenue, 2025 Form 1-ES Instructions
- Wisconsin Department of Revenue, 2025 Form 1 Instructions
- Wisconsin Department of Revenue, Fall 2025 Tax Practitioner Q&A (2026 Edvest figure, retirement subtraction)
- Wisconsin Department of Revenue, Wisconsin Tax Bulletin 234, July 2026 (2026 federal–Wisconsin differences)
- Wisconsin Department of Revenue, Wisconsin Tax Bulletin 233, April 2026 (new laws)
- Wisconsin Department of Revenue, Publication 106
- Wisconsin Department of Revenue, Fact Sheet 1116, Homestead Credit
- Wisconsin Department of Revenue, Fact Sheet 1114, Earned Income Credit
- Wisconsin Department of Revenue, 2025–26 Lottery and Gaming Credit and First Dollar Credit values