Wisconsin has a graduated state individual income tax, with rates ranging from 3.50 percent to 7.65 percent. Wisconsin has a flat 7.90 percent corporate income tax rate, a 5.00 percent state sales tax rate, and an average combined state and local sales tax rate of 5.72 percent. Wisconsin has a 1.32 percent effective property tax rate on owner-occupied housing value. Wisconsin does not have an estate tax or inheritance tax. Wisconsin’s gas tax is 32.9 cents per gallon, and its cigarette excise tax is $2.52 per pack of 20 cigarettes.
Wisconsin raises tax revenue primarily through property taxes (30.6 percent of total state and local tax revenue), individual income taxes (25.8 percent), and general sales taxes (22.6 percent). Wisconsin collects $6,030 in state and local tax collections per capita, carries $9,371 in state and local debt per capita, and has a 106 percent funded ratio of public pension plans. Wisconsin’s tax system ranks 21st overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Wisconsin is no exception. Use the tabs below to compare Wisconsin taxes with other states and to see how Wisconsin raises tax revenue. You can also browse our tax maps, which are compiled from our annual publication, Facts & Figures 2026: How Does Your State Compare?
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The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
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Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
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With state tax revenues receding from all-time highs, there’s been a great deal of handwringing about whether states can afford the tax cuts adopted over the past few years. Given that 27 states reduced the rate of a major tax between 2021 and 2023, is there reason for concern?
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Does your state have a small business exemption for machinery and equipment?
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