Tax Rates

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  1. ​​​​​​​​​​What are the individual income tax rates?

  2. What is the sales tax rate?

  3. What is the use tax rate?

  4. What is the county rate?

  5. Business tax rates

  6. Excise tax rates

  1. What are the individual income tax rates?

    Wisconsin individual income tax rates vary from 3.54% 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 2022 tax is of the amount over
    $0$12,7603.54%$0
    $12,760
    		$25,520$451.70 + 4.65%$12,760
    $25,520$280,950$1,045.04 + 5.3%$25,520
    $280,950 $14,582.83 + 7.65%$280,950

    For married taxpayers filing a joint return with taxable income:
    over but not over 2022 tax is of the amount over
    $0$17,010
    		3.54%$0
    $17,010
    		$34,030
    		$602.15 + 4.65%$17,010
    $34,030
    		$374,600
    		$1,393.58 + 5.3%$34,030
    $374,600
    		 $19,443.79 + 7.65%$374,600

    For married taxpayers filing separate returns with taxable income:
    over but not over 2022 tax is of the amount over
    $0$8,510
    		3.54%$0
    $8,510
    		$17,010
    		$301.25 + 4.65%$8,510
    $17,010
    		$187,300$696.50 + 5.3%$17,010
    $187,300
    		 $9,721.87 + 7.65%$187,300

    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 rate?

    For the 68 Wisconsin counties who have adopted a county tax, the county tax is a 0.5% tax 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, or 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.

    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. Find the State and County Sales Tax Rate for a particular transaction.

COUNTY NAME AND CODE STATE TAX RATE COUNTY TAX RATE & EFFECTIVE DATES STADIUM TAX RATE & EFFECTIVE DATES 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%-- 1/1/18(0.50% for 11/1/00 - 9/30/15) 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%0.50% -- 4/1/18 

5.50%

Chippewa (9)5%0.50% -- 4/1/91 5.50%
Clark (10)5%0.50% -- 1/1/09 5.50%
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%0.50% -- 4/1/10  5.50%
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%0.50% -- 4/1/17  5.50%
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%0.50% -- 4/1/20   5.50%

 

Milwaukee (40)5%0.50% -- 4/1/910.10% (1/1/96 - 3/31/20)  5.50%

 

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%0.50% -- 1/1/20   5.50%
Ozaukee (45)5%0.50% -- 4/1/910.10% (1/1/96 - 3/31/20) 5.50%
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 - 3/31/20)5%
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%0.50% -- 1/1/17  
5.50%
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% -- 1/1/990.10% (1/1/96 - 3/31/20)5.50%
Waukesha (67)5% 0.10% (1/1/96 - 3/31/20)5%
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: A retailer making sales subject to the 5% Wisconsin sales tax must also collect and remit county tax if the retailer:

  • makes taxable sales that are sourced to (i.e., take place in) a county that adopted the county tax, or
  • sells a motor vehicle, boat, recreational vehicle, or aircraft that will be customarily kept in a county that adopted the county tax.

Note: Additional 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.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 18, 2022: secs. 71.06, 77.52, 77.522, 77.53, 77.70, 77.705, 77.706, 77.707, 77.72, 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

The department welcomes your input on our guidance. Submit comments on this guidance document.

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Guidance Document Number: 100047

October 18​, 2022​

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