🏛️ WI — Updated 2026

Wisconsin Payroll Calculator

Calculate your take-home pay in Wisconsin with accurate state income tax (3.5-7.65%), federal withholding, and FICA deductions.

3.5-7.65%
State Income Tax
$7.25
Minimum Wage
5.9M
Population

💰 Free Payroll Calculator — 2026 Tax Year

Calculate your take-home pay with federal & state taxes

🏛️ Wisconsin Payroll Tax Overview for 2026

Wisconsin levies a state income tax with rates ranging from 3.5-7.65%. When calculating payroll in Wisconsin, employers must withhold both federal and state income taxes, along with FICA contributions (Social Security at 6.2% and Medicare at 1.45%).

Wisconsin Income Tax Brackets (2026)

Income RangeTax Rate
$0.00$14,320.003.5%
$14,320.00$28,640.004.4%
$28,640.00$315,310.005.3%
$315,310.00and above7.65%

Additional Wisconsin Payroll Information

  • Minimum Wage (2026): $7.25 per hour
  • State Unemployment Insurance (SUI): 0-12% (employer-paid)
  • Capital: Madison
  • Population: 5.9M

Note: Standard deduction varies by income.

📊 Wisconsin Take-Home Pay Examples

See how much you'd take home at different salary levels in Wisconsin (single filer, 2026 tax year):

Annual SalaryFederal TaxState TaxFICATake-HomeEff. Rate
$50,000.00$3,877.50$2,263.36$3,825.00$40,034.1419.93%
$75,000.00$7,960.00$3,588.36$5,737.50$57,714.1423.05%
$100,000.00$13,460.00$4,913.36$7,650.00$73,976.6426.02%

🏢 Employer Payroll Tax Cost in Wisconsin

Employers in Wisconsin must pay additional payroll taxes on top of each employee's salary. Here's the employer cost breakdown for a $75,000 salary:

Employer SS (6.2%)
$4,650.00
Employer Medicare (1.45%)
$1,087.50
FUTA (0.6%)
$42.00
Total Employer Cost
$80,779.50
+7.71% above salary

Wisconsin Payroll FAQ

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Disclaimer: This Wisconsin payroll calculator provides estimates for informational purposes only. Actual tax withholdings may vary based on local taxes, additional deductions, and individual circumstances. Wisconsin tax rates are based on 2026 figures from the IRS and Wisconsin Department of Revenue. Consult a qualified tax professional for accurate payroll advice.
Disclaimer: NOT tax advice. Mustafa Bilgic is not a CPA, EA, or tax preparer. Consult a qualified tax professional before relying on these estimates.

Wisconsin Payroll Tax Reference: Statutory Citations and 2026 Specifics

Wisconsin Tax Law Citations (2026)

Wisconsin individual income tax derives from Wisconsin Statutes Chapter 71 — "Income and Franchise Taxes for State and Local Revenues." Rate authority is in Wis. Stat. § 71.06 ("Rates of taxation") and withholding mechanics in Wis. Stat. § 71.64 ("Employers required to withhold"). The Wisconsin Department of Revenue ("DOR") publishes Form WT-4 (Employee's Wisconsin Withholding Exemption Certificate) and the annual Publication W-166 Wisconsin Withholding Tax Guide. Official portal: revenue.wi.gov; rate schedule reference: revenue.wi.gov/Pages/HTML/taxrates.aspx.

2026 income tax brackets (single filers). Wisconsin uses four graduated brackets: 3.50% on the first $14,680 of taxable income; 4.40% from $14,680 to $29,370; 5.30% from $29,370 to $323,290; and 7.65% above $323,290 (figures from DOR's annually indexed schedule under Wis. Stat. § 71.06). Married-filing-jointly brackets are roughly double the single thresholds. Wisconsin is one of the few Midwestern states still maintaining a meaningful top bracket above 7%.

Recent legislation (2024–2026). 2023 Wisconsin Act 12 reduced the third-bracket rate from 5.30% to its current level and indexed thresholds to inflation. Subsequent biennial budget proposals (2025-27) have advanced incremental cuts targeting middle-bracket relief; as of May 2026, no further rate change has been enacted. The DOR continues to publish updated Schedule WD for capital gains adjustments and Schedule SB for the 30%/60% capital-gains exclusion (long-term gains receive a 30% subtraction, with an enhanced 60% subtraction for farm-asset gains under Wis. Stat. § 71.05(6)(b)9.).

Wisconsin 2026 Payroll-Specific Numbers

  • State Unemployment Insurance (SUI): Wisconsin Department of Workforce Development (DWD) administers UI under Wis. Stat. § 108. For 2026, the state continues using Schedule D (per Wis. Stat. § 108.18). Experience-rated employer rates range 0.0% to 12.0% on the first $14,000 of wages per employee (Wisconsin UI taxable wage base, unchanged since 2013). New non-construction employers pay 3.05%; new construction employers pay 2.90% (a rare instance where construction is lower than general).
  • Workers' Compensation: Wisconsin Department of Workforce Development - Workers' Compensation Division administers under Wis. Stat. § 102. Rates are filed by the Wisconsin Compensation Rating Bureau (WCRB). 2026 voluntary loss-cost level approximates $0.42 per $100 for clerical (Class 8810).
  • Disability Insurance: Wisconsin does not impose a state-mandated short-term disability program.
  • State-Specific Deductions and Credits: Wisconsin allows the Married Couple Credit (up to $480 for two-earner married couples, Wis. Stat. § 71.07(6)), the School Property Tax Credit (up to $300, § 71.07(9)), the Homestead Credit for low-income renters/owners, and the Manufacturing and Agriculture Credit (effectively reduces tax to ~0.4% on qualifying production income, § 71.07(5n)). The federal-conforming standard deduction is enhanced for Wisconsin (Wis. Stat. § 71.05(22)(dq)) using a phase-out formula based on AGI.

Wisconsin BLS Wage Data (May 2024 OEWS)

Per the BLS OEWS program, Wisconsin's statewide median annual wage was approximately $48,560 in May 2024, modestly below the U.S. median of $49,500. Source: bls.gov/oes/current/oes_wi.htm. Like Indiana, Wisconsin has a high concentration of production occupations (manufacturing-heavy economy: dairy processing, paper products, machinery). Milwaukee-Waukesha-West Allis MSA median wages run approximately $52,000. Top occupations include registered nurses (~$84,800), heavy/tractor-trailer drivers (~$54,500), and team assemblers (~$42,300).

Practitioner Insight: What Sets Wisconsin Apart

What sets Wisconsin apart for payroll calculations is the Manufacturing and Agriculture Credit (MAC) under Wis. Stat. § 71.07(5n). This credit, which reduces the effective tax rate on qualifying manufacturing or agricultural production income to roughly 0.4%, is one of the most generous state-level production tax incentives in the United States. While it does not affect employee withholding directly, employers running payroll for a Wisconsin manufacturer should be aware that the after-tax cost of compensation is materially lower than the headline 7.65% top rate would suggest — this matters for compensation modeling and total-cost-of-employment analysis. Wisconsin also stands out for its 30% long-term capital gains subtraction (60% for farm assets), which softens the impact of equity-comp planning. Finally, Wisconsin's $14,000 UI wage base — among the lowest in the Midwest — means SUI cost ramps up quickly per employee but caps at a low absolute dollar amount.

Editor's Note

Last reviewed by Mustafa Bilgic on 2026-05-05. Wisconsin state tax law verified against the Wisconsin Department of Revenue (revenue.wi.gov), Wisconsin Statutes Chapter 71 via Wisconsin Legislature (docs.legis.wisconsin.gov/statutes/statutes/71.pdf), Wisconsin Department of Workforce Development UI tax rates (dwd.wisconsin.gov/ui/employers/taxrates.htm), and IRS Publication 15-T (2026 edition). Mustafa Bilgic is the sole proprietor of PayrollCalculator.us, registered at Malazgirt No: 225, 02000 Adıyaman, Türkiye.

Citations & Official Sources

  1. Wisconsin Statutes Chapter 71 — docs.legis.wisconsin.gov/statutes/statutes/71.pdf
  2. Wisconsin DOR, Individual Income Tax Rates — revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx
  3. Wisconsin DOR, Withholding Tax Information — revenue.wi.gov/Pages/Businesses/Withholding-Tax.aspx
  4. Wisconsin DWD, 2026 UI Tax Rate Schedule — dwd.wisconsin.gov/ui/employers/taxrates.htm
  5. Wisconsin Compensation Rating Bureau — wcrb.org
  6. U.S. Bureau of Labor Statistics, Wisconsin OEWS May 2024 — bls.gov/oes/current/oes_wi.htm
  7. IRS Publication 15-T (2026) — irs.gov/pub/irs-pdf/p15t.pdf