Wisconsin State Income Tax in 2025: A Guide

Like many states, Wisconsin uses a progressive income tax system. Its four rates range from 3.5% to 7.65%. The exact rate you pay depends on your income level and filing status. Higher earners typically pay a greater percentage of their income in taxes. That said, other factors like residency status and eligible credits or deductions can play a role in determining overall tax liability. 

Let’s explore what you need to know about Wisconsin state income taxes and how to plan for filing your 2024 income tax return in 2025. 

*Note that you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only. 

Wisconsin state income tax rates

Wisconsin’s individual income tax brackets range from 3.5% to 7.65% and vary by income and filing status. Like many other states, taxpayers in the Badger State must pay their state income taxes by April 15, 2025, which matches the federal deadline and simplifies tax preparation. 

How does your filing status impact the amount you can expect to owe as a taxpayer for the 2024 tax year (the taxes you file in 2025)? Consider the following data. 

Note: For all income levels, the tax rate applies to amounts over the income threshold. For example, a taxpayer filing Married Filing Jointly who makes more than $38,190 will pay 5.3% on the amount over $38,190. The lower tax rates apply to the income below the threshold.

Single and Head of Household

Income range	Tax rate
$0 to $14,320	3.5%
$14,321 to $28,640	$501.20 + 4.4% of the amount over $14,320
$28,641 to $315,310	$1,131.28 + 5.3% of the amount over $28,640
Over $315,310	$16,324.79 + 7.65% of the amount over $315,310

Married Filing Jointly

Income range	Tax rate
$0 to $19,090	3.5%
$19,091 to $38,190	$668.15 + 4.4% of the amount over $19,090
$38,191 to $420,420	$1,508.55 + 5.3% of the amount over $38,190
Over $420,420	$21,766.74 + 7.65% of the amount over $420,420

Married Filing Separately

Income range	Tax rate
$0 to $9,550	3.5%
$9,551 to $19,090	$334.25 + 4.4% of the amount over $9,550
$19,091 to $210,210	$754.01 + 5.3% of the amount over $19,090
Over $210,210	$10,883.37 + 7.65% of the amount over $210,210

Source: Wisconsin Department of Revenue

Who has to file Wisconsin state income tax?

Anyone who earns income in Wisconsin may need to file a state tax return based on gross income, residency status, and filing status. Typically, that means exceeding the minimum threshold. Nonresidents or part-year residents must file a state return if their Wisconsin-sourced income exceeds these minimum income threshold amounts. Residents file their Wisconsin return and claim their income, no matter where it’s earned.   

Thresholds vary based on your filing status and residency status. You’ll also need to file if you’re subject to certain taxes on retirement plan distributions or are claiming certain credits, such as the farmland preservation credit. 

You must file a Wisconsin state income tax return for the 2024 tax year if you meet the following gross income thresholds:

Filing status	Age	Full-year residents	Part-year/nonresidents
Single	Under 65	$13,930 or more	$2,000 or more
	65 or older	$14,180 or more	$2,000 or more
Married Filing Jointly	Both under 65	$25,890 or more	$2,000 or more
	One 65 or older	$26,140 or more	$2,000 or more
	Both 65 or older	$26,390 or more	$2,000 or more
Married Filing Separately	Under 65	$12,330 or more (per spouse)	$2,000 or more (combined)
	65 or older	$12,580 or more (per spouse)	$2,000 or more (combined)
Head of Household	Under 65	$17,790 or more	$2,000 or more
	65 or older	$18,040 or more	$2,000 or more

Source: Wisconsin Department of Revenue

How Wisconsin residency impacts tax filing

Wisconsin recognizes three distinct residency statuses for state tax purposes: resident, part-year resident, and nonresident. The following chart outlines when you would qualify for each status, as well as your tax responsibilities: 

Residency status	Definition	How Wisconsin taxes income
Resident	You lived in Wisconsin all year or considered it your permanent home.	Taxes all income earned, regardless of source.
Part-year resident	You lived in Wisconsin for part of the year or moved in/out during the tax year.	Taxes income earned while a resident and income from Wisconsin sources.
Nonresident	You lived outside Wisconsin but earned income from Wisconsin sources.	Taxes only income earned from Wisconsin sources.

Source: Wisconsin Department of Revenue

Other income tax considerations in Wisconsin

Beyond standard income, Wisconsin taxes several other types of income differently. Here’s a quick breakdown of what you can expect if you derive income from the following sources: 

• Retirement and pension income tax: This income is taxable, except for some federal, state, or local government pensions. These may qualify for full or partial exemptions. 
• Investment income tax: This is fully taxed as part of ordinary income, including dividends and interest earned on investments. 
• Social Security income tax: Wisconsin excludes Social Security and Railroad benefits from state taxable income. 
• Military income tax: Active-duty military pay is exempt. Military retirement is also exempt.
  

Common Wisconsin state tax credits

Tax credit	Description	Amount
Earned Income Tax Credit (EITC)	Provides a refundable credit to low-income working individuals and families.	Up to 34% of the federal EITC, depending on income and dependents; maximum federal EITC is $7,830 for the 2024 tax year.
Homestead Credit	Offers a property tax or rent credit to low-income households.	Up to $1,168, based on income, property taxes, or rent paid.
Child and Dependent Care Credit	Credit for a portion of eligible child and dependent care expenses.	Up to 100% of the federal credit.
Married Couple Credit	Available for married couples with taxable earned income in Wisconsin.	Up to $480, based on income and Wisconsin taxable wages.

How to file Wisconsin state income tax

Filing your Wisconsin state income tax return can feel complex, especially if you have concerns about deductions, your residency status, or other factors.  

TurboTax can help you file your taxes yourself or with professional help. We offer expert guidance at each step to help you lock down every possible deduction and credit you qualify for when filing a Wisconsin state tax return. If you prefer help from a local tax expert in Wisconsin, we do that, too. We’ll even file your return for you.