Wisconsin paycheck guide
How Wisconsin calculates income tax in 2026
Wisconsin starts from federal adjusted gross income, subtracts a standard deduction and a $700 personal exemption per person, and applies four brackets. For a single filer, the first $15,110 of taxable income is taxed at 3.5%, income up to $51,950 at 4.4%, income up to $332,720 at 5.3%, and anything above at 7.65%.
The 2025 state budget, 2025 Wisconsin Act 15, stretched the 4.4% bracket much higher, effective from the 2025 tax year. A single filer now pays 5.3% only on taxable income above $51,950, and the 7.65% rate is reserved for very high earners.
The standard deduction is where Wisconsin differs most from other states. Its maximum for a single filer is $13,960, but it phases down as income rises: $12,774 at $30,000, $10,374 at $50,000, $7,374 at $75,000, $4,374 at $100,000, and nothing at $150,000. Married couples start from $25,840 and heads of household from $18,030. While the deduction is shrinking, each extra dollar of pay costs a bit more than your bracket rate, because it also trims the deduction.
Worked example: $75,000 in Milwaukee or Madison
At $75,000 the sliding scale leaves a single filer a $7,374 standard deduction, about half the maximum. Subtract it and the $700 exemption, and $66,926 is taxable. The 3.5% bracket produces $529, the 4.4% bracket $1,621, and the $14,976 that reaches 5.3% adds $794. Wisconsin tax comes to $2,944, an effective rate of 3.93%.
Federal tax uses the $16,100 standard deduction, which leaves $58,900 taxable and a $7,670 bill. Social Security adds $4,650 and Medicare $1,088.
Take-home is $58,648, about $4,887 a month. A married couple filing jointly on $75,000 pays $2,320 to Wisconsin and keeps $62,302. The Wisconsin $75,000 salary page converts that to weekly and semimonthly checks.
Withholding with Form WT-4 and reciprocity
Wisconsin employers set state withholding from Form WT-4, separate from the federal W-4. Wisconsin's withholding formula builds in the sliding-scale deduction, so a raise lifts state withholding slightly faster than the bracket rate alone. Review WT-4 after marriage, a second job, or a large raise.
Wisconsin has reciprocity with Illinois, Indiana, Kentucky, and Michigan. Residents of those states who work in Wisconsin give their employer Form W-220 and pay income tax only at home. Wisconsin residents who work in Illinois, a common commute from Kenosha and Beloit, file Illinois Form IL-W-5-NR so Illinois tax is not withheld.
Minnesota is the exception people miss. The Minnesota-Wisconsin agreement ended after 2009, so a Hudson or River Falls resident who works in the Twin Cities pays Minnesota tax on those wages and claims a Wisconsin credit for tax paid to another state. Wisconsin has no city or county income tax.
How Wisconsin compares with its neighbors
Wisconsin ranks 35th of 51 for take-home at $75,000 and 38th at $150,000, as the vanishing deduction pushes middle and upper earners down the list. At $75,000 a single filer keeps $633 more than in Minnesota and $624 more than in Illinois, but $746 less than in Iowa, whose flat 3.8% rate takes $2,198. Michigan is a dead heat: its flat 4.25% leaves a single filer just $7 more.
The gaps change with income, since Wisconsin's deduction fades while its neighbors' do not. See Minnesota vs Wisconsin, Illinois vs Wisconsin, and Iowa vs Wisconsin for other salaries.
Credits and deductions Wisconsin adds back
Wisconsin has no itemized deductions. Instead, its itemized deduction credit returns part of the value of certain federal itemized deductions, such as mortgage interest and charitable gifts, when they exceed the Wisconsin standard deduction. Higher earners who lose the standard deduction often benefit most.
Contributions to Wisconsin's Edvest and Tomorrow's Scholar 529 plans are deductible up to an annual limit per beneficiary. Starting with 2025, filers 67 and older can also subtract a portion of retirement plan income, which matters for anyone planning to retire in the state.
What to expect at your income
Earning under $50,000
Under $50,000 the sliding-scale deduction is still near its maximum, which keeps Wisconsin tax modest. A single filer gets a $12,774 deduction and pays $591 at $30,000, and at $50,000 pays $1,577, keeping $25,694 and $40,778. On $41,600 of full-time pay, Wisconsin takes $1,163 and you keep $34,443. Workers with children should check Wisconsin's earned income credit, which is tied to the federal credit and the number of qualifying children.
Earning $50,000 to $150,000
Between $50,000 and $150,000 most added income is taxed at 5.3%, and the standard deduction shrinks from $10,374 to nothing along the way, so the effective rate climbs quickly. A single filer pays $4,428 at $100,000 and keeps $74,752, and pays $7,309 at $150,000 and keeps $106,482. A traditional 401(k) dollar saves 5.3% in Wisconsin plus 22% or 24% federally, and lower income also preserves more of the sliding deduction.
Earning over $150,000
Above $150,000 a single filer has no Wisconsin standard deduction left, only the $700 exemption. At $250,000 Wisconsin takes $12,609, an effective 5.04%, and take-home is $170,573. The 7.65% bracket starts only above $332,720 of taxable income. Check the itemized deduction credit if you have mortgage interest or large charitable gifts, since it partly replaces the lost deduction.
Wisconsin paycheck tips
Fill out WT-4, not just the federal W-4
Wisconsin withholding comes from Form WT-4. Update it whenever you update the federal form, especially after marriage or a second job.
Illinois, Indiana, Kentucky, and Michigan residents: file W-220
If you live in a reciprocity state and work in Wisconsin, Form W-220 stops Wisconsin withholding so you pay only your home state.
Minnesota commuters: claim the credit on Schedule OS
Wisconsin residents who pay Minnesota tax on Twin Cities wages claim Wisconsin's credit for net tax paid to another state on Schedule OS to avoid paying twice.
Use pre-tax savings to keep more of the deduction
Because the standard deduction phases down with income, a traditional 401(k) or HSA dollar both lowers taxable income and preserves part of the deduction.
Deduct Edvest contributions
Contributions to Wisconsin's 529 plans are deductible up to an annual limit per beneficiary, lowering tax when you file.
Common mistakes
Assuming the full standard deduction applies
Wisconsin's $13,960 maximum shrinks as income rises and is gone for single filers before $150,000. Budget for more Wisconsin tax than a flat deduction suggests.
Expecting reciprocity with Minnesota
The agreement ended after 2009. Wisconsin residents working in Minnesota need Minnesota withholding and two returns.
Using the federal W-4 for state withholding
If you never file a WT-4, your employer withholds Wisconsin tax as if you were single with no exemptions, which can be too much or too little for your situation.
Moving to or from Wisconsin
Moving to Wisconsin
Moving to Wisconsin from Minnesota or Illinois lowers state tax at $75,000 by $633 or $624, and from Michigan the change is negligible. From Iowa it costs $746 more. Give your employer Form WT-4, and if you still work across a border, file W-220 or IL-W-5-NR as needed. Expect a part-year return in your former state for wages earned before the move.
Leaving Wisconsin
Leaving Wisconsin for Iowa adds $746 of take-home on $75,000 and Michigan $7, while Minnesota and Illinois take more, by $633 and $624. Higher earners gain a little more from leaving, because Wisconsin's deduction is gone above $150,000. Wisconsin taxes you as a part-year resident on income earned while you lived there, so file Form 1NPR for the year you leave.