Wisconsin Income Tax Guide for 2025
Overview
Wisconsin uses a progressive income tax system with rates ranging from 3.5% to 7.65%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $13,560 for single filers, personal exemptions of $700, and dependent exemptions of $700.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $14,679 | 3.5% |
| $14,680 - $50,479 | 4.4% |
| $50,480 - $323,289 | 5.3% |
| $323,290+ | 7.65% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $19,579 | 3.5% |
| $19,580 - $67,299 | 4.4% |
| $67,300 - $431,059 | 5.3% |
| $431,060+ | 7.65% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $13,560 |
| Standard Deduction (Married Filing Jointly) | $25,110 |
| Personal Exemption (Single) | $700 |
| Personal Exemption (Married) | $1,400 |
| Dependent Exemption | $700 |
Additional Information
- Military active duty and retirement pay exempt
- Standard deduction phases down at higher incomes (2025: single $13,560 less 12% of income over $19,550, zero above $132,549; married filing jointly $25,110 less 19.778% of income over $28,210, zero above $155,169); the phaseout block below is a legacy approximation and does not reproduce that formula
- Brackets and standard deduction indexed annually; 2025 Wisconsin Act 15 expanded the 4.4% bracket beginning tax year 2025
- Exemptions are $700 each for the filer, spouse and each dependent, plus $250 for each filer age 65 or over
Charts
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Sources
The 2025 figures for Wisconsin on this page were compiled from the following official government publications:
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