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.
122 min read
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.
2 min read
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections. How do income taxes compare in your state?
9 min read
Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for nearly a quarter of combined state and local tax collections.
18 min read
Forty-four states levy a corporate income tax, with top rates ranging from a 2 percent flat rate in North Carolina to an 11.5 percent top marginal rate in New Jersey. Four states—Georgia, Nebraska, North Carolina, and Pennsylvania—reduced their corporate income tax rates effective January 1, 2026.
5 min read
Property taxes are the primary tool for financing local governments. While no taxpayers in high-tax jurisdictions will be celebrating their yearly payments, property taxes are largely rooted in the benefit principle of taxation: the people paying the property tax bills are most often the ones benefiting from the services.
9 min read
Despite tax cuts in recent years, Wisconsin’s overall tax structure lags behind competitor states in simplicity, tax rates, and business climate for residents and investment. Explore our new comprehensive guide to see how the Badger State can achieve meaningful tax reform.
11 min read
Our 2019 State Business Tax Climate Index compares each state on over 100 variables including corporate, individual, property, and sales taxes. How does your state rank?
17 min read
Wisconsin’s tax system needs to be more competitive. New revenue from online sales taxes will make it easier to accomplish comprehensive reforms that benefit all Wisconsinites.
13 min read
