Tax Rates
Corporate Income Tax
Base Net Income
Flat Rate 7.9%
Recycling Surcharge 3.0% for corporations with at least $4 million in gross receipts
Minimum surcharge $25; maximum $9,800
Referenced at WIStateTaxRates
Tax Credits & Incentives
Personal Income Tax
Wisconsin individual income tax rates vary from 4.00% to 7.65%, depending upon marital status and income.
For single taxpayers and taxpayers qualified to file as head of household with taxable income:
| Over | But Not Over | 2014 Tax Is | of the Amount Over |
|---|---|---|---|
| $0 | $10,189 | 4.00% | $0.00 |
| $10,910 | $21,819 | $436.40 + 5.84% | $10,910 |
| $21,820 | $99,999 | $1,073.54 + 6.27% | $21,820 |
| $100,000 | $240,189 | $5,975.43 + 6.27% | $100,000 |
| $240,190 | $14,765.34 + 7.65% | $240,190 |
Referenced at WIDeptofRevenueTaxTables
For single taxpayers and taxpayers qualified to file as head of household with taxable income:
| Over | But Not Over | 2014 Tax Is | of the Amount Over |
|---|---|---|---|
| $0 | $14,539 | 4.00% | $0 |
| $14,540 | $29,089 | $581.60 + 5.84% | $14,540 |
| $29,090 | $99,999 | $1,431.32 + 6.27% | $29,090 |
| $100,000 | $320,249 | $5,877.38 + 6.27% | $100,000 |
| $320,250 | $19,687.05 + 7.65% | $320,250 |
Referenced at WIDeptofRevenueTaxTables
For single taxpayers and taxpayers qualified to file as head of household with taxable income:
| Over | But Not Over | 2014 Tax Is | of the Amount Over |
|---|---|---|---|
| $0 | $7,269 | 4.00% | $0 |
| $7,270 | $14,539 | $290.80 + 5.84% | $7,270 |
| $14,540 | $99,999 | $715.37 + 6.27% | $14,540 |
| $100,000 | $160,129 | $6,073.71 + 6.27% | $100,000 |
| $160,130 | $9,843.86 + 7.65% | $160,130 |
Referenced at WIDeptofRevenueTaxTables
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 for further details
Property Tax
Base Real property and tangible personal property
Exemptions Machinery and equipment used in manufacturing; manufacturing merchant and farm inventories; and computer hardware and software
Rates* Statewide average rate (excluding Milwaukee County) is estimated at $21.09 per $1000 of full value.
Rate for property in Milwaukee County is estimated at $27.83 per $1000.
Average rate for all cities is $24.44 per $1000.
Referenced at WIStateTaxRates
Sales & Use Tax
State Rate 5.0%
Exemptions Manufacturing equipment, manufacturing consumables, pollution control equipment, and production fuel and electricity
Local County Option (Walworth) 0.5%
Stadium 0.1% in metro Milwaukee and 0.5% in Brown County
Premier Resort 0.5% in City of Bayfield, City of Eagle River, Village of Stockholm
1.25% in City of Wisconsin Dells and Village of Lake Delton
Combined Rate Range 5.0% to 6.75%
Referenced at WIStateTaxRates
Unemployment Compensation
Taxable Wage Base $14,000
Rate Range 0.27% to 12.00% for experienced employers
New Employers Small firms (<$500,000 payroll) 3.60%;
Large firms (>$500,000 payroll) 4.10%;
New construction 6.60%
Referenced at WIStateTaxRates
Alcohol Beverage Tax
Tobacco Taxes
Fuel Tax