TaxWrenTaxes for Wisconsin freelancers in 2026
Single filers get a standard deduction of $13,960 ($25,840 married filing jointly) and a personal exemption of $700.
On $85,000 of 1099 profit, a single filer owes about $2,806 in Wisconsin income tax on top of $17,800 in federal taxes. That ranks 31st lowest of 51 (50 states and DC), $77 more than the median state.
Among its neighbors, Iowa would tax the same income less, while Michigan, Illinois and Minnesota would tax it more.
Wisconsin income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 3.5% | $0 | $0 |
| 4.4% | $15,110 | $20,150 |
| 5.3% | $51,950 | $69,260 |
| 7.65% | $332,720 | $443,630 |
Wisconsin vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Wisconsin | $2,806 | $20,606 | $64,394 |
| Iowa | $2,350 | $20,150 | $64,850 |
| Illinois | $3,765 | $21,565 | $63,435 |
| Michigan | $3,107 | $20,907 | $64,093 |
| Minnesota | $3,848 | $21,648 | $63,352 |
How Wisconsin taxes changed
For 2026, Wisconsin raised the single standard deduction from $13,560 to $13,960. State tax on $85,000 of 1099 profit falls from $2,845 to $2,806 (−$38).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 7.65% | 7.65% |
| Standard deduction (single) | $13,560 | $13,960 |
| State tax on $85,000 of 1099 profit | $2,845 | $2,806 |
| Take-home on a $75,000 salary | $58,681 | $58,998 |
Each year uses that year's federal and Wisconsin rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- The standard deduction begins to phase out at $20,119 in income for single filers and $29,039 in income for joint filers. The standard deduction phases out to zero at $136,453 for single filers and $159,690 for joint filers.
Sources: Wisconsin revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Wisconsin 1099 tax FAQ
Does Wisconsin have a state income tax?
Wisconsin has a graduated income tax with 4 rates from 3.5% to 7.65%; the top rate starts at $332,720 of taxable income for single filers.
How much should a freelancer in Wisconsin set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,806 Wisconsin income tax. Use the calculator for your own income, expenses and filing status.
What is the top Wisconsin income tax rate in 2026?
7.65%. Wisconsin has a graduated income tax with 4 rates from 3.5% to 7.65%; the top rate starts at $332,720 of taxable income for single filers.
Do I need to make estimated tax payments to Wisconsin?
Generally yes, if you expect to owe state tax that is not covered by withholding. Wisconsin sets its own thresholds and due dates; check the Wisconsin revenue department's estimated payment rules.