Tax Rates

  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 4.00% to 7.65%, depending upon marital status and income.

    For single taxpayers and taxpayers qualified to file as head of household with taxable income:

    over but not over 2014 tax is of the amount over
    $0 $10,910 4.00% $0
    $10,910 $21,820 $436.40 + 5.84% $10,910
    $21,820 $240,190 $1,073.54 + 6.27% $21,820
    $240,190   $14,765.34 + 7.65% $240,190

    For married taxpayers filing a joint return with taxable income:

    over but not over 2014 tax is of the amount over
    $0 $14,540 4.00% $0
    $14,540 $29,090 $581.60 + 5.84% $14,540
    $29,090 $320,250 $1,431.32 + 6.27% $29,090
    $320,250   $19,687.05 + 7.65% $320,250

    For married taxpayers filing separate returns with taxable income:

    over but not over 2014 tax is of the amount over
    $0 $7,270 4.00% $0
    $7,270 $14,540 $290.80 + 5.84% $7,270
    $14,540 $160,130 $715.37 + 6.27% $14,540
    $160,130   $9,843.86 + 7.65% $160,130

    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.

  1. 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.

  2. 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.

  3. What is the county rate?

    For the 62 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, with the following exception. Sales of motor vehicles, boats, recreational vehicles, and aircraft are subject to the county use tax (rather than county sales tax).

    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. The effective date of the county or stadium tax is shown below the tax rate for those counties in which the county or stadium tax applies.

COUNTY NAME AND CODE STATE TAX RATE COUNTY TAX RATE & EFFECTIVE DATE STADIUM TAX RATE & EFFECTIVE DATE 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% -- 11/1/00 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%     5%
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%     5%
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%     5%
Milwaukee (40) 5% 0.50% -- 4/1/91 0.10% --1/1/96 5.60%
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%     5%
Ozaukee (45) 5% 0.50% -- 4/1/91 0.10% --1/1/96 5.60%
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 5.10%
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%     5%
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% -- 1/1/99 0.10% -- 1/1/96 5.60%
Waukesha (67) 5%   0.10% -- 1/1/96 5.10%
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: Retailers who are not located in a county with a tax are still subject to the county tax and are required to collect and remit it, if they:

To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949, MS 5-77
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORSalesandUse@revenue.wi.gov

November 13, 2014