Quick answer
Wisconsin paycheck basics
Wisconsin taxes wages at four rates, 3.5%, 4.4%, 5.3% and 7.65%. For 2026 a single filer pays 3.5% on the first $15,110 of taxable income, 4.4% up to $51,950, 5.3% up to $332,720 and 7.65% above, and married couples filing jointly get wider brackets. Wisconsin's standard deduction is a sliding scale that shrinks as income rises, and exemptions are $700 per person, so the tax on a given salary depends heavily on income and household size.
Employers withhold Wisconsin tax from Form WT-4 using the Department of Revenue's Publication W-166. This calculator uses W-166's alternate method, a formula the Department authorizes for every employer, with your marital status and exemptions, and adds federal income tax, Social Security and Medicare to estimate your take-home pay. Wisconsin has no local income tax and no employee-paid state disability or paid leave deduction.
How Wisconsin taxes your paycheck
Wisconsin's alternate withholding method in Publication W-166 annualizes your pay and subtracts a deduction that phases out as pay rises. For single employees it is $6,702 on annual earnings below $17,780, reduced by 12% of earnings above that and gone at $73,630; for married employees it is $9,461, reduced by 20% of earnings over $25,727 and gone at $73,032. Next comes $400 for each exemption on your WT-4. The remaining annual net wage is taxed at 3.54% up to $12,760, 4.65% up to $25,520, 5.30% up to $280,950 and 7.65% above, then divided by your pay periods. W-166's first example: a single employee earning $350 a week with one exemption has $11,148.40 of net wages, $394.65 of annual tax and $7.59 withheld each week. Without a WT-4, you are treated as claiming zero exemptions. Wisconsin follows the federal rules for health savings accounts, and traditional 401(k) deferrals also reduce Wisconsin wages.
| Taxable income | Rate |
|---|---|
| $0 – $15,110 | 3.50% |
| $15,110 – $51,950 | 4.40% |
| $51,950 – $332,720 | 5.30% |
| Over $332,720 | 7.65% |
| Taxable income | Rate |
|---|---|
| $0 – $20,150 | 3.50% |
| $20,150 – $69,260 | 4.40% |
| $69,260 – $443,630 | 5.30% |
| Over $443,630 | 7.65% |
Worked example
A $60,000 salary in Wisconsin, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Wisconsin
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Wisconsin income tax: −$107.15
Net pay per paycheck: $1,830.92
Computed with Wisconsin's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Wisconsin
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,258.52 | $32,721.52 | $1,329.29 | $34,561.54 |
| $60,000 | $1,830.92 | $47,603.92 | $1,914.77 | $49,784.02 |
| $80,000 | $2,352.97 | $61,177.22 | $2,488.74 | $64,707.24 |
| $100,000 | $2,853.36 | $74,187.36 | $3,066.05 | $79,717.30 |
| $150,000 | $4,082.64 | $106,148.64 | $4,443.95 | $115,542.70 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your WT-4. The calculator only shows the fields Wisconsin actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Wisconsin income tax − state payroll programs − local tax − post-tax deductions.
Wisconsin vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Wisconsin compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Wisconsin (annual) |
|---|---|---|---|
| Wisconsin | $2,227.88 | $57,924.88 | — |
| Minnesota | $2,190.96 | $56,964.96 | −$959.92 |
| Illinois | $2,226.15 | $57,879.90 | −$44.98 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Wisconsin income tax rates for 2026?+
3.5%, 4.4%, 5.3% and 7.65%. Single filers and heads of household pay 3.5% up to $15,110 of taxable income, 4.4% up to $51,950, 5.3% up to $332,720 and 7.65% above; married couples filing jointly use $20,150, $69,260 and $443,630.
How much Wisconsin tax is withheld on a $60,000 salary?+
For a single employee paid biweekly with one exemption, annual pay of $59,999.94 gets a deduction of $1,635.61 (the $6,702 base less 12% of pay over $17,780) and a $400 exemption, leaving $57,964.33. The tax is $1,045.04 plus 5.30% of the amount over $25,520, $2,764.59 a year, or about $106.33 per paycheck.
Why is Wisconsin's withholding schedule different from the tax rates?+
The withholding formula in Publication W-166 uses its own rates (3.54%, 4.65%, 5.30% and 7.65%) and deduction. Your actual tax is figured on your return with the rate schedules, the sliding standard deduction and $700 exemptions, so withholding and tax can differ.
How many exemptions should I claim on my WT-4?+
Claim the number of exemptions your WT-4 works out. Each exemption lowers withholding by $400 a year in the formula. If you don't turn in a WT-4, your employer treats you as claiming zero.
How are bonuses taxed in Wisconsin?+
A bonus paid with regular wages is withheld as one payment. Paid between regular paydays, it can be added to regular wages, or your employer can use W-166's flat percentages, which depend on your estimated annual salary: 3.54%, 4.65%, 5.30% or 7.65%.
Does Wisconsin tax HSA contributions?+
No. Since 2011 Wisconsin has followed the federal rules for health savings accounts, so payroll HSA contributions reduce Wisconsin wages.
Does Wisconsin tax 401(k) contributions?+
No. Traditional 401(k) deferrals reduce Wisconsin wages as they do federal wages.
Does Wisconsin have local income taxes?+
No. Wisconsin cities and counties do not tax wages.
What is the minimum wage in Wisconsin?+
$7.25 an hour, the same as the federal minimum wage.
Sources
- Wisconsin Department of Revenue — Publication W-166, Withholding Tax Guide (1/26)
- Wisconsin Department of Revenue — 2026 Form 1-ES Instructions (2026 tax rate schedules)
- Wisconsin Department of Revenue — Withholding Calculator
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet