2026 Wisconsin Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Wisconsin in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Wisconsin State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $15,110 | 3.50% |
| $15,110 | $51,950 | 4.40% |
| $51,950 | $332,720 | 5.30% |
| $332,720 | ∞ | 7.65% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.90%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
OfficialValues verified2026 brackets and sliding-scale standard deduction are DOR-published indexed figures (Form 1-ES Instructions, D-101A R. 1-26, "enacted as of January 16, 2026"), not a 2025 carry-forward.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Official WI DOR 2026 Form 1-ES Instructions (D-101A, R.1-26), '2026 Tax Rate Schedules for Full-Year Residents,' Schedule A (Single, Head of Household, Estates and Trusts): 0-15,110@3.5%, 15,110-51,950@4.4%, 51,950-332,720@5.3%,…
Cited for Capital gains · confirmed
Official WI DOR Publication 103 (2025 edition) describing the ongoing 30%/60% LTCG exclusion mechanism; no sunset or repeal date is indicated.
Cited for Corporate rate · confirmed
Official DOR Fall 2025 Tax Update: lists income/franchise tax law changes from Act 15 in detail (bracket change, film credits, adoption subtraction, etc.) with no mention of any corporate rate change.
- Wisconsin Governor Tony Evers Signs 2025 2027 Budget Billtax.thomsonreuters.comTier 3 · Expert secondary
Cited for Corporate rate · confirmed
Corroborating (non-government) summary of the enacted 2025-27 budget's tax provisions: individual bracket expansion and retirement-income exclusion, no corporate rate cut mentioned.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.