Tax Rates

What are the individual income tax rates? Single/Head of Household/Estates/Trusts Married filing joint Married filing separate

What is the sales tax rate?

What is the use tax rate?

What is the county tax rate?

What is the city tax rate?

Which sales and use tax rates apply?

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1. What are the individual income tax rates?

Wisconsin individual income tax rates vary from 3.50% to 7.65%, depending upon marital status and income.

For single taxpayers, taxpayers qualified to file as head of household, estates, and trusts with taxable income:

over but not over 2025 tax is of the amount over $0 $14,680 3.50% $0 $14,680 $50,480 $513.80 + 4.4% $14,680 $50,480 $323,290 $2,089 + 5.3% $50,480 $323,290 $16,547.93 + 7.65% $323,290

For married taxpayers filing a joint return with taxable income:

over but not over 2025 tax is of the amount over $0 $19,580 3.50% $0 $19,580 $67,300 $685.30 + 4.4% $19,580 $67,300 $431,060 $2,784.98 + 5.3% $67,300 $431,060 $22,064.26 + 7.65% $431,060

For married taxpayers filing separate returns with taxable income:

over but not over 2025 tax is of the amount over $0 $9,790 3.50% $0 $9,790 $33,650 $342.65 + 4.4% $9,790 $33,650 $215,530 $1,392.49 + 5.3% $33,650 $215,530 $11,032.13 + 7.65% $215,530

Note: Nonresidents and part-year residents must prorate the tax based on the ratio of their Wisconsin income to their federal adjusted gross income. See the Wisconsin Form 1NPR instructions for further details.

2. What is the sales tax rate?

The Wisconsin sales tax is a 5% tax imposed on the sales price of retailers who sell, license, lease, or rent tangible personal property, certain coins and stamps, certain leased property affixed to realty, or certain digital goods, or sell, license, perform, or furnish taxable services in Wisconsin. See What is Taxable for more information.

3. What is the use tax rate?

The Wisconsin use tax is a 5% tax imposed on the purchase price of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or taxable services that are used, stored, or consumed within Wisconsin, but upon which a Wisconsin sales or use tax has not previously been paid. See Use Tax for more information.

4. What is the county tax rate?

Seventy Wisconsin counties have adopted a 0.5% county tax. Milwaukee County sales and use tax increases from 0.5% to 0.9%, effective January 1, 2024.

County tax is imposed on the sales price from retail sales, licenses, leases, or rentals of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or the selling, licensing, performing, or furnishing of taxable services in a county with a county tax. Exceptions to the county tax treatment and special situations are explained in Publication 201 , Wisconsin Sales and Use Tax Information , Part 18.D.

5. What is the city tax rate?

The city of Milwaukee is the only municipality that imposes a city sales and use tax. The 2% city of Milwaukee sales and use tax is effective January 1, 2024.

City tax is imposed on the sales price from retail sales, licenses, leases, or rentals of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or the selling, licensing, performing, or furnishing of taxable services to a location in the city of Milwaukee.

6. Which sales and use tax rates apply?

Use our Wisconsin State and Local Tax Rate Look-up to find rates that may apply. The rate chart below provides Wisconsin's state, county, and city sales and use tax rates. See Publication 201, Wisconsin Sales and Use Tax Information , Part 7.C for more information on where a sale takes place.

Regardless of where the retailer is located, a retailer registered to collect Wisconsin sales and use tax must also collect county tax and city tax if the retailer:

Makes taxable sales that are sourced to (i.e., take place in) a county that adopted the county tax,

Makes taxable sales that are sourced to a city that adopted a city tax, or

Sells a motor vehicle, boat, recreational vehicle, or aircraft that will be customarily kept in a county that adopted the county tax or a city that adopted a city tax.

Note: Information on which county tax is imposed on sales and leases of motor vehicles, boats, recreational vehicles, aircraft, snowmobiles, trailers, semitrailers, all-terrain vehicles, utility vehicles, and off-highway motorcycles is provided in Publication 201, Wisconsin Sales and Use Tax Information , Part 18.D.

Sales Tax Rate Chart

COUNTY (CITY) COUNTY CODE STATE TAX RATE COUNTY TAX RATE (EFFECTIVE DATE) CITY TAX RATE (EFFECTIVE DATE) Adams 1 5% 0.50% (1/94) Ashland 2 5% 0.50% (4/88) Barron 3 5% 0.50% (4/86) Bayfield 4 5% 0.50% (4/91) Brown 5 5% 0.50% (1/18) Buffalo 6 5% 0.50% (4/87) Burnett 7 5% 0.50% (4/89) Calumet 8 5% 0.50% (4/18) Chippewa 9 5% 0.50% (4/91) Clark 10 5% 0.50% (1/09) Columbia 11 5% 0.50% (4/89) Crawford 12 5% 0.50% (4/91) Dane 13 5% 0.50% (4/91) Dodge 14 5% 0.50% (4/94) Door 15 5% 0.50% (4/88) Douglas 16 5% 0.50% (4/91) Dunn 17 5% 0.50% (4/86) Eau Claire 18 5% 0.50% (1/99) Florence 19 5% 0.50% (7/06) Fond du Lac 20 5% 0.50% (4/10) Forest 21 5% 0.50% (4/95) Grant 22 5% 0.50% (4/02) Green 23 5% 0.50% (1/03) Green Lake 24 5% 0.50% (7/99) Iowa 25 5% 0.50% (4/87) Iron 26 5% 0.50% (4/91) Jackson 27 5% 0.50% (4/87) Jefferson 28 5% 0.50% (4/91) Juneau 29 5% 0.50% (4/92) Kenosha 30 5% 0.50% (4/91) Kewaunee 31 5% 0.50% (4/17) La Crosse 32 5% 0.50% (4/90) Lafayette 33 5% 0.50% (4/01) Langlade 34 5% 0.50% (4/88) Lincoln 35 5% 0.50% (4/87) Manitowoc 36 5% 0.50% (1/25) New Marathon 37 5% 0.50% (4/87) Marinette 38 5% 0.50% (10/01) Marquette 39 5% 0.50% (4/89) Menominee 72 5% 0.50% (4/20) Milwaukee 40 5% 0.90% (1/24) 0.50% (4/91-12/31/23) (City of Milwaukee)* 2% (1/24) Monroe 41 5% 0.50% (4/90) Oconto 42 5% 0.50% (7/94) Oneida 43 5% 0.50% (4/87) Outagamie 44 5% 0.50% (1/20) Ozaukee 45 5% 0.50% (4/91) Pepin 46 5% 0.50% (4/91) Pierce 47 5% 0.50% (4/88) Polk 48 5% 0.50% (4/88) Portage 49 5% 0.50% (4/89) Price 50 5% 0.50% (1/93) Racine 51 5% 0.50% (4/25) New Richland 52 5% 0.50% (4/89) Rock 53 5% 0.50% (4/07) Rusk 54 5% 0.50% (4/87) St. Croix 55 5% 0.50% (4/87) Sauk 56 5% 0.50% (4/92) Sawyer 57 5% 0.50% (4/87) Shawano 58 5% 0.50% (4/90) Sheboygan 59 5% 0.50% (1/17) Taylor 60 5% 0.50% (7/99) Trempealeau 61 5% 0.50% (10/95) Vernon 62 5% 0.50% (1/97) Vilas 63 5% 0.50% (4/88) Walworth 64 5% 0.50% (4/87) Washburn 65 5% 0.50% (4/91) Washington 66 5% 0.50% (1/99) (City of Milwaukee)* 2% (1/24) Waukesha 67 5% (City of Milwaukee)* 2% (1/24) Waupaca 68 5% 0.50% (4/89) Waushara 69 5% 0.50% (4/90) Winnebago 70 5% Wood 71 5% 0.50% (1/04)

* The city of Milwaukee is located in multiple counties