2025 Wisconsin Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Wisconsin in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Wisconsin State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $14,680 | 3.50% |
| $14,680 | $50,480 | 4.40% |
| $50,480 | $323,290 | 5.30% |
| $323,290 | ∞ | 7.65% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.90%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Wisconsin — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 2 · Official restatement
5 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Capital gains · confirmed
Official WI DOR Fall 2025 Tax Update slide deck; states Act 15 raised the single/HoH 4.4% bracket ceiling from $29,370 to $50,480, and gives the full 2025 rate schedule: $0-14,679@3.5%, 14,680-50,479@4.4%, 50,480-323,289@5.3%,…
Cited for Rate brackets · confirmed
Official WI DOR 2025 Form 1 instructions, Tax Computation Worksheet (p.44), independently confirms the $323,290 single/HoH top-bracket threshold and 5.3%/7.65% rates.
Cited for Capital gains · confirmed
Official WI DOR Publication 103 (2025), 'Reporting Capital Gains and Losses': 'a deduction for 30% of the net capital gain from assets held more than one year is allowable when computing Wisconsin taxable income (60% of net capital gain…
- 325 General Fund Taxes Income And Franchise Taxes Overview Of Broad…docs.legis.wisconsin.govTier 2 · Official restatement
Cited for Rate brackets, Corporate rate · confirmed
Legislative Fiscal Bureau Paper #325, Table 2, current-law TY2025 bracket schedule matches the DOR figures exactly.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.