December, 17th 2025
Each state has unique income tax withholding rules. Below are Wisconsin's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | WI |
|---|---|
| State Tax Withholding State Code | 55 |
| Acceptable Exemption Form | WT-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, M / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | Determine the Total Number Of Allowances field as follows: First Position - Enter the employee's marital status indicated on the WT-4. S=Single and M=Married. Second and Third Positions - Enter the total number of exemptions claimed. If the number is less than 10, precede with a zero. |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Wisconsin's WT-4 provides a Personal Allowances worksheet. An employee takes 1 for themselves (if no one else claims them) and can take 1 for a spouse if the spouse has no income (or the employee is the only earner) - effectively, married one-income households claim two total. 1 allowance per dependent is permitted. Wisconsin also has boxes for 65 or older and blind: each such condition for the employee or spouse yields an additional allowance (check boxes on the form). Finally, WI has an allowance if the employee is head of household (enter 1) and if the employee expects to itemize deductions exceeding the standard deduction (the form provides a method to claim extra allowances for that).
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | If no one else claims you |
| Spouse | 1 allowance | If spouse has no income (married one-income households) |
| Each Dependent | 1 allowance | Per dependent |
| Age 65+ (Employee or Spouse) | 1 allowance each | Check box on form |
| Blind (Employee or Spouse) | 1 allowance each | Check box on form |
| Head of Household | 1 allowance | Enter 1 if head of household |
| Itemized Deductions | Calculated allowances | If itemizing deductions exceeding standard deduction |
Total Allowances = Yourself + Spouse + Dependents + Age/Blind + HOH + Itemized Deduction Allowances
Wisconsin has boxes for 65 or older and blind on the WT-4 form. The form provides a method to claim extra allowances for itemized deductions exceeding the standard deduction.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
Decrease the annual gross earnings by the deduction amount determined from the formula below. For single persons: If annual gross earnings are less than $17,780, deduction amount = $6,702. If annual gross earnings are $73,630 or more, deduction amount = $0. If annual gross earnings are at least $17,780 but less than $73,630, deduction amount = $6,702 - 0.12 × (Annual gross earnings - $17,780). For married persons: If annual gross earnings are less than $25,727, deduction amount = $9,461. If annual gross earnings are $73,032 or more, deduction amount = $0. If annual gross earnings are at least $25,727 but less than $73,032, deduction amount = $9,461 - 0.20 × (Annual gross earnings - $25,727).
Single: Deduction = $6,702 if earnings < $17,780; $0 if earnings ≥ $73,630; $6,702 - 0.12 × (earnings - $17,780) otherwise. Married: Deduction = $9,461 if earnings < $25,727; $0 if earnings ≥ $73,032; $9,461 - 0.20 × (earnings - $25,727) otherwise.
Apply the taxable income determined in step 3 to the tax withholding table to determine the Wisconsin tax withholding.
Divide the annual Wisconsin tax withholding by 26 to obtain the biweekly Wisconsin tax withholding.
Want to calculate in an easier way? Learn how to calculate Wisconsin taxes via ezPaycheck below.
Learn MoreWisconsin uses progressive tax brackets with special income-based deduction calculation that phases out based on income.
Taxable Income = Annual Wages - Deduction (phased out based on income)
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $12,760 | $0 | + | 3.54% | $0 |
| $12,760 | $25,520 | $452 | + | 4.65% | $12,760 |
| $25,520 | $280,950 | $1,045 | + | 5.30% | $25,520 |
| $280,950 | and over | $14,583 | + | 7.65% | $280,950 |
ezPaycheck simplifies payroll calculations, including Wisconsin's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Wisconsin state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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