Wisconsin Standard Deduction
The Wisconsin standard deduction is a flat amount you can subtract from your gross income before Wisconsin income tax is calculated, instead of itemising individual deductions. This page shows the Wisconsin standard deduction for tax year 2024 by filing status, sourced directly from the Wisconsin Department of Revenue, and calculates your Wisconsin taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Wisconsin itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Wisconsin provides. Use this alongside the Wisconsin income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Wisconsin standard deduction for 2024 is $12,800.00 (single) and $23,700.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $47,200.00 of Wisconsin taxable income.
Wisconsin standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $12,800.00 | Wisconsin Department of Revenue |
| Married filing jointly | $23,700.00 | Wisconsin Department of Revenue |
| Head of household | $12,800.00 | Wisconsin Department of Revenue |
| Married filing separately | $6,350.00 | Wisconsin Department of Revenue |
Wisconsin has its own standard deduction, which is not tied to the federal standard deduction. The amounts shown are the maximum deductions for 2024: up to $12,800 for single filers, up to $23,700 for married filing jointly, $6,350 for married filing separately, and up to $12,800 for head of household. Wisconsin's standard deduction phases out for incomes above approximately $15,700 (single) through $21,820 (single upper limit), and above $22,010 through $29,940 for married filing jointly. At higher incomes the deduction is reduced proportionally and eventually eliminated. Wisconsin Statutes §71.05(22).
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Wisconsin standard deduction: frequently asked questions
What is the Wisconsin standard deduction for 2024?
For tax year 2024, the Wisconsin standard deduction is $12,800.00 for single filers and $23,700.00 for married couples filing jointly, as published by the Wisconsin Department of Revenue. It is subtracted from your gross income to give your Wisconsin taxable income.
How does the Wisconsin standard deduction affect my tax?
The standard deduction lowers your Wisconsin taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $12,800.00 standard deduction has $47,200.00 of Wisconsin taxable income before any other adjustments.
Should I take the Wisconsin standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Wisconsin exceed the standard deduction of $12,800.00 (single) or $23,700.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Wisconsin Department of Revenue.
What are Wisconsin's 2024 income tax brackets and rates?
Wisconsin has four brackets for 2024. Single filers pay 3.5% on $0-$14,320; 4.4% on $14,321-$28,640; 5.3% on $28,641-$315,310; and 7.65% on income above $315,310. Married filing jointly rates are 3.5% on $0-$19,090; 4.4% on $19,091-$38,190; 5.3% on $38,191-$420,420; and 7.65% above $420,420. Authority: Wisconsin Department of Revenue, Wisconsin Statutes §71.06.
How does Wisconsin's standard deduction phase-out work?
Wisconsin's standard deduction is not a fixed amount for most filers. It phases out as income rises above relatively low thresholds. For single filers in 2024, the maximum deduction of $12,800 begins to phase out above approximately $15,700 in Wisconsin adjusted gross income and is fully eliminated above approximately $121,660. For married filing jointly, the maximum $23,700 deduction phases out above approximately $22,010 and is fully eliminated above approximately $220,600. Filers above these upper thresholds receive no standard deduction. Wisconsin Statutes §71.05(22).
Is Wisconsin a high-tax state?
Wisconsin is generally considered a moderate-to-high-tax state. Its 7.65% top income tax rate is among the higher rates in the Midwest. Wisconsin also has a 5% state sales tax (municipalities can add more), and property taxes that are above the national average. However, Wisconsin's income tax brackets are fairly wide for the middle brackets, meaning the 5.3% rate applies across a broad range of middle-class incomes. The combination of income, property, and sales tax places Wisconsin's overall state and local tax burden above the national average.
What is Wisconsin's top income tax rate, and when does it apply?
Wisconsin's top marginal income tax rate is 7.65%. For single filers and married filing separately, this rate applies to Wisconsin taxable income above $315,310. For married filing jointly, it applies above $420,420. For head of household, it applies above $367,870. The 7.65% top rate is one of the higher top rates among Midwestern states, though it is lower than states like California (13.3%) or New York. Wisconsin Statutes §71.06.
Official sources
- Wisconsin standard deduction (tax year 2024): Wisconsin Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.