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Wisconsin Department of Revenue

 Tax Rates

  1. What are the Individual Income tax rates?
  2. What are the Business tax rates?
  3. What are the Excise tax rates?
  1. What are the Individual Income tax rates?

    Wisconsin individual income tax rates vary from 4.60% to 6.75%, 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 2007 tax is of the amount over
    $0 $9,510 4.60% $0
    $9,510 $19,020 $437.46 + 6.15% $9,510
    $19,020 $142,650 $1,022.33 + 6.50% $19,020
    $142,650   $9,058.28 + 6.75% $142,650

    For married taxpayers filing a joint return with taxable income:

    over but not over 2007 tax is of the amount over
    $0 $12,680 4.60% $0
    $12,680 $25,360 $583.28 + 6.15% $12,680
    $25,360 $190,210 $1,363.10 + 6.50% $25,360
    $190,210   $12,078.35 + 6.75% $190,210

    For married taxpayers filing separate returns with taxable income:

    over but not over 2007 tax is of the amount over
    $0 $6,340 4.60% $0
    $6,340 $12,680 $291.64 + 6.15% $6,340
    $12,680 $95,100 $681.55 + 6.50% $12,680
    $95,100   $6,038.85 + 6.75% $95,100

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

For full year residents of Wisconsin, if your taxable income is $100,000 or more, please use the Tax Computation Worksheet to calculate your tax.

  1. What is the Sales Tax rate?

The Wisconsin sales tax is a 5% tax imposed on the gross receipts of retailers who sell or lease tangible personal property or provide taxable services in Wisconsin.

  1. What is the Use Tax rate?

    The Wisconsin use tax is a 5% tax imposed on the sales price of tangible personal property 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.

  2. What is the County rate?

    For the 60 Wisconsin counties who have adopted a county tax, the county tax rate is a 0.5% tax imposed on the gross receipts from retail sales or rentals of tangible personal property or taxable services in a county with a county tax, with the following exception. Sales of motor vehicles, boats, snowmobiles, mobile homes 45 feet or less in length, trailers, semi-trailers, all-terrain vehicles, and aircraft are subject to the county use tax (rather than county sales tax).

    Retailers who make sales subject to the 0.5% county tax must collect 5.5% sales tax on their retail sales:

    • 5% state sales tax, and
    • 0.5% county sales tax

Sales Tax Rate Chart

The following chart lists the total sales and use tax rate for each county. The effective date of the county or stadium tax is shown below the tax rate for those counties in which the county or stadium tax applies.

COUNTY NAME AND CODE STATE TAX RATE COUNTY TAX RATE & EFFECTIVE DATE STADIUM TAX RATE & EFFECTIVE DATE TOTAL
Adams (1) 5% 0.50% -- 1/1/94   5.50%
Ashland (2) 5% 0.50% -- 4/1/88   5.50%
Barron (3) 5% 0.50% -- 4/1/86   5.50%
Bayfield (4) 5% 0.50% -- 4/1/91   5.50%
Brown (5) 5%   0.50% -- 11/1/00 5.50%
Buffalo (6) 5% 0.50% -- 4/1/87   5.50%
Burnett (7) 5% 0.50% -- 4/1/89   5.50%
Calumet (8) 5%     5%
Chippewa (9) 5% 0.50% -- 4/1/91   5.50%
Clark (10) 5%     5%
Columbia (11) 5% 0.50% -- 4/1/89   5.50%
Crawford (12) 5% 0.50% -- 4/1/91   5.50%
Dane (13) 5% 0.50% -- 4/1/91   5.50%
Dodge (14) 5% 0.50% -- 4/1/94   5.50%
Door (15) 5% 0.50% -- 4/1/88   5.50%
Douglas (16) 5% 0.50% -- 4/1/91   5.50%
Dunn (17) 5% 0.50% -- 4/1/86   5.50%
Eau Claire (18) 5% 0.50% -- 1/1/99   5.50%
Florence (19) 5% 0.50% -- 7/1/06   5.50%
Fond du Lac (20) 5%     5%
Forest (21) 5% 0.50% -- 4/1/95   5.50%
Grant (22) 5% 0.50% -- 4/1/02   5.50%
Green (23) 5% 0.50% -- 1/1/03   5.50%
Green Lake (24) 5% 0.50% -- 7/1/99   5.50%
Iowa (25) 5% 0.50% -- 4/1/87   5.50%
Iron (26) 5% 0.50% -- 4/1/91   5.50%
Jackson (27) 5% 0.50% -- 4/1/87   5.50%
Jefferson (28) 5% 0.50% -- 4/1/91   5.50%
Juneau (29) 5% 0.50% -- 4/1/92   5.50%
Kenosha (30) 5% 0.50% -- 4/1/91   5.50%
Kewaunee (31) 5%     5%
La Crosse (32) 5% 0.50% -- 4/1/90   5.50%
Lafayette (33) 5% 0.50% -- 4/1/01   5.50%
Langlade (34) 5% 0.50% -- 4/1/88   5.50%
Lincoln (35) 5% 0.50% -- 4/1/87   5.50%
Manitowoc (36) 5%     5%
Marathon (37) 5% 0.50% -- 4/1/87   5.50%
Marinette (38) 5% 0.50% -- 10/1/01   5.50%
Marquette (39) 5% 0.50% -- 4/1/89   5.50%
Menominee (72) 5%     5%
Milwaukee (40) 5% 0.50% -- 4/1/91 0.10% --1/1/96 5.60%
Monroe (41) 5% 0.50% -- 4/1/90   5.50%
Oconto (42) 5% 0.50% -- 7/1/94   5.50%
Oneida (43) 5% 0.50% -- 4/1/87   5.50%
Outagamie (44) 5%     5%
Ozaukee (45) 5% 0.50% -- 4/1/91 0.10% --1/1/96 5.60%
Pepin (46) 5% 0.50% -- 4/1/91   5.50%
Pierce (47) 5% 0.50% -- 4/1/88   5.50%
Polk (48) 5% 0.50% -- 4/1/88   5.50%
Portage (49) 5% 0.50% -- 4/1/89   5.50%
Price (50) 5% 0.50% -- 1/1/93   5.50%
Racine (51) 5%   0.10% --1/1/96 5.10%
Richland (52) 5% 0.50% -- 4/1/89   5.50%
Rock (53) 5% 0.50% -- 4/1/07   5.50%
Rusk (54) 5% 0.50% -- 4/1/87   5.50%
St. Croix (55) 5% 0.50% -- 4/1/87   5.50%
Sauk (56) 5% 0.50% -- 4/1/92   5.50%
Sawyer (57) 5% 0.50% -- 4/1/87   5.50%
Shawano (58) 5% 0.50% -- 4/1/90   5.50%
Sheboygan (59) 5%     5%
Taylor (60) 5% 0.50% -- 7/1/99   5.50%
Trempealeau (61) 5% 0.50% -- 10/1/95   5.50%
Vernon (62) 5% 0.50% -- 1/1/97   5.50%
Vilas (63) 5% 0.50% -- 4/1/88   5.50%
Walworth (64) 5% 0.50% -- 4/1/87   5.50%
Washburn (65) 5% 0.50% -- 4/1/91   5.50%
Washington (66) 5% 0.50% -- 1/1/99 0.10% -- 1/1/96 5.60%
Waukesha (67) 5%   0.10% -- 1/1/96 5.10%
Waupaca (68) 5% 0.50% -- 4/1/89   5.50%
Waushara (69) 5% 0.50% -- 4/1/90   5.50%
Winnebago (70) 5%     5%
Wood (71) 5% 0.50% -- 1/1/04   5.50%

Caution: Retailers who are not located in a county with a tax may still be subject to the county tax and are required to collect and remit it, if they:

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 261-1030
E-Mail Additional Questions

Last updated December 28, 2007