- What are the individual income tax rates?
- 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?
- Business tax rates
- Excise tax rates
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 | 2023 tax is | of the amount over |
|---|
| $0 | $13,810 | 3.50% | $0 |
| $13,810 | $27,630 | $483.35 + 4.40% | $13,810 |
| $27,630 | $304,170 | $1,091.43 + 5.3% | $27,630 |
| $304,170 | | $15,748.05 + 7.65% | $304,170 |
For married taxpayers filing a joint return with taxable income:
| over | but not over | 2023 tax is | of the amount over |
|---|
| $0 | $18,420 | 3.50% | $0 |
| $18,420 | $36,840 | $644.70 + 4.40% | $18,420 |
| $36,840 | $405,550 | $1,455.18 + 5.3% | $36,840 |
| $405,550 | | $20,996.81 + 7.65% | $405,550 |
For married taxpayers filing separate returns with taxable income:
| over | but not over | 2023 tax is | of the amount over |
|---|
| $0 | $9,210 | 3.50% | $0 |
| $9,210 | $18,420 | $322.35 + 4.40% | $9,210 |
| $18,420 | $202,780 | $727.59 + 5.3% | $18,420 |
| $202,780 | | $10,498.67 + 7.65% | $202,780 |
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.
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?
Sixty-eight 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% | | |
| 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% | 0.50% (4/91-12/31/23)
0.90% (1/24) | |
| (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% | | |
| 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
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of October 3, 2023: secs. 71.06, 77.52, 77.522, 77.53, 77.70, 77.701, 77.705, 77.706, 77.707, 77.71, 77.72, 77.73, 77.785, 77.981, 77.99, 77.994, 77.995, 77.9962, 78.015, 78.017, 78.405, 78.407, 139.02, 139.03, 139.31, 139.76, and 168.12, Wis. Stats.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.
Contact Us
MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email:
DORSalesandUse@wisconsin.gov
Guidance Document Number: 100047