Wisconsin Statutes
Wis. Stat. § 71.06 (2026)
Rates of taxation
✓ current as of July 2026
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71.06(1q)(1q) Fiduciaries, single individuals, and heads of households; 2012 to 2024. The tax to be assessed, levied, and collected upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households shall be computed at the following rates for taxable years beginning after December 31, 2012, and before January 1, 2025:
71.06(1q)(a)(a) On all taxable income from $0 to $7,500, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
71.06(1q)(b)(b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
71.06(1q)(c)(c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
71.06 TextNOTE: Sub. (1q) is repealed eff. 1-1-31 by 2025 Wis. Act 118.
71.06(1r)(1r) Fiduciaries, single individuals, and heads of household; after 2024. The tax to be assessed, levied, and collected upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households shall be computed at the following rates for taxable years beginning after December 31, 2024:
71.06(2)(2) Married persons. The tax to be assessed, levied and collected upon the taxable incomes of all married persons shall be computed at the following rates:
71.06(2)(i)(i) For joint returns, for taxable years beginning after December 31, 2012, and before January 1, 2025:
71.06(2)(i)1.1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
71.06(2)(i)2.2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
71.06(2)(i)3.3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
Effective date noteNOTE: Par. (i) is repealed eff. 1-1-31 by 2025 Wis. Act 118.
71.06(2)(j)(j) For married persons filing separately, for taxable years beginning after December 31, 2012, and before January 1, 2025:
71.06(2)(j)1.1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
71.06(2)(j)2.2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
71.06(2)(j)3.3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
Effective date noteNOTE: Par. (j) is repealed eff. 1-1-31 by 2025 Wis. Act 118.
71.06(2)(L)(L) For married persons filing separately, for taxable years beginning after December 31, 2024:
71.06(2e)(a)(a) For taxable years beginning after December 31, 1998, and before January 1, 2000, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2) (c) and (d) [s. 71.06 (1m), 2023 stats., s. 71.06 (2) (c), 2023 stats., and s. 71.06 (2) (d), 2023 stats.], and for taxable years beginning after December 31, 1999, and before January 1, 2025, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a) to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and 2. [subs. (1q) (a) and (b) and (2) (i) 1. and 2. and (j) 1. and 2. and s. 71.06 (1n), 2023 stats., s. 71.06 (1p) (a) to (c), 2023 stats., s. 71.06 (2) (e), 2023 stats., s. 71.06 (2) (f), 2023 stats., s. 71.06 (2) (g) 1. to 3., 2023 stats., and s. 71.06 (2) (h) 1. to 3., 2023 stats.], shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1997, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. [s. 71.06 (1p) (c), 2023 stats., s. 71.06 (1p) (d), 2023 stats., s. 71.06 (2) (g) 3., 2023 stats., s. 71.06 (2) (g) 4., 2023 stats., s. 71.06 (2) (h) 3., 2023 stats., and s. 71.06 (2) (h) 4., 2023 stats.,] shall be increased by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1999, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
71.06 NoteNOTE: The correct cross-references are shown in brackets. Section 71.06 (1m), (1n), (1p), and (2) (c), (d), (e), (f), (g), and (h) were repealed by 2025 Wis. Act 118. Corrective legislation is pending.
Effective date noteNOTE: Par. (a) is repealed eff. 1-1-31 by 2025 Wis. Act 118.
71.06(2e)(b)(b) For taxable years beginning after December 31, 2009, and before January 1, 2025, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q) (c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3. [subs. (1q) (c) and (2) (i) 3. and (j) 3. and s. 71.06 (1p) (d), 2023 stats., s. 71.06 (2) (g) 4., 2023 stats., and s. 71.06 (2) (h) 4., 2023 stats.], and the dollar amount in the top bracket under subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4. [subs. (1q) (d) and (2) (i) 4. and (j) 4. and s. 71.06 (1p) (e), 2023 stats., s. 71.06 (2) (g) 5., 2023 stats., and s. 71.06 (2) (h) 5., 2023 stats.], shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 2008, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
71.06 NoteNOTE: The correct cross-references are shown in brackets. Section 71.06 (1p) and (2) (g) and (h) were repealed by 2025 Wis. Act 118. Corrective legislation is pending.
Effective date noteNOTE: Par. (b) is repealed eff. 1-1-31 by 2025 Wis. Act 118.
71.06(2e)(bm)(bm) For taxable years beginning after December 31, 2025, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1r) and (2) (k) and (L), shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 2024, as determined by the federal department of labor, except that the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
71.06(2e)(c)(c) Each amount that is revised under this subsection shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this subsection and incorporate the changes into the income tax forms and instructions.
71.06(2m)(2m) Rate changes. If a rate under sub. (1r) or (2) (k) or (L) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section 15 of the Internal Revenue Code.
71.06(2s)(a)(a) For taxable years beginning after December 31, 1996, and before January 1, 1998, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1) and (2) [sub. (2) and s. 71.06 (1), 2023 stats.,] shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income” means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income” means the total adjusted gross income of both spouses. If an individual and that individual’s spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1) and (2) [sub. (2) and s. 71.06 (1), 2023 stats.,] on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06 NoteNOTE: The correct cross-reference is shown in brackets. Section 71.06 (1) was repealed by 2025 Wis. Act 118. Corrective legislation is pending.
71.06(2s)(b)(b) For taxable years beginning after December 31, 1997, and before January 1, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1m) and (2) (c) and (d) [s. 71.06 (1m), 2023 stats., s. 71.06 (2) (c), 2023 stats., and s. 71.06 (2) (d), 2023 stats.,] shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income” means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income” means the total adjusted gross income of both spouses. If an individual and that individual’s spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1m) and (2) (c) and (d) [s. 71.06 (1m), 2023 stats., s. 71.06 (2) (c), 2023 stats., and s. 71.06 (2) (d), 2023 stats.,] on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06 NoteNOTE: The correct cross-references are shown in brackets. Section 71.06 (1m) and (2) (c) and (d) were repealed by 2025 Wis. Act 118. Corrective legislation is pending.
71.06(2s)(c)(c) For taxable years beginning after December 31, 1999, and before January 1, 2001, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1n) and (2) (e) and (f) [s. 71.06 (1n), 2023 stats., s. 71.06 (2) (e), 2023 stats., and s. 71.06 (2) (f), 2023 stats.,] shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income” means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income” means the total adjusted gross income of both spouses. If an individual and that individual’s spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1n) and (2) (e) and (f) [s. 71.06 (1n), 2023 stats., s. 71.06 (2) (e), 2023 stats., and s. 71.06 (2) (f), 2023 stats.,] on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06 NoteNOTE: The correct cross-references are shown in brackets. Section 71.06 (1n) and (2) (e) and (f) were repealed by 2025 Wis. Act 118. Corrective legislation is pending.
71.06(2s)(d)(d) For taxable years beginning after December 31, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (i), (j), (k), and (L) [subs. (1q), (1r), and (2) (i), (j), (k), and (L) and s. 71.06 (1p), 2023 stats., s. 71.06 (2) (g), 2023 stats., and s. 71.06 (2) (h), 2023 stats.,] shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income” means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income” means the total adjusted gross income of both spouses. If an individual and that individual’s spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (i), (j), (k), and (L) [subs. (1q), (1r), and (2) (i), (j), (k), and (L) and s. 71.06 (1p), 2023 stats., s. 71.06 (2) (g), 2023 stats., and s. 71.06 (2) (h), 2023 stats.,] on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06 NoteNOTE: The correct cross-references are shown in brackets. Section 71.06 (1p) and (2) (g) and (h) were repealed by 2025 Wis. Act 118. Corrective legislation is pending.
Effective date noteNOTE: Par. (d) is amended eff. 1-1-31 by 2025 Wis. Act 118 to read:
Effective date text(d) For taxable years beginning after December 31, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (k), and (L) [subs. (1r) and (2) (k) and (L) and s. 71.06 (1p), 2023 stats., s. 71.06 (2) (g), 2023 stats., s. 71.06 (2) (h), 2023 stats., and s. 71.06 (1q), 2029 stats.,] shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income” means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income” means the total adjusted gross income of both spouses. If an individual and that individual’s spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (k), and (L) [subs. (1r) and (2) (k) and (L) and s. 71.06 (1p), 2023 stats., s. 71.06 (2) (g), 2023 stats., s. 71.06 (2) (h), 2023 stats., and s. 71.06 (1q), 2029 stats.,] on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
Effective date noteNOTE: The correct cross-references are shown in brackets. Section 71.06 (1p) and (2) (g) and (h) were repealed eff. 3-29-26 by 2025 Wis. Act 118, and s. 71.06 (1q) is repealed eff. 1-1-31 by 2025 Wis. Act 118. Corrective legislation is pending.
71.06(3)(3) Tax table. The secretary of revenue shall prepare a table from which the tax in effect on taxable personal income shall be determined. Such table shall be published in the department’s appropriate instructional booklets. The form and the tax computations of the table shall be substantially as follows:
71.06(3)(b)(b) The first 2 columns shall contain the minimum and the maximum amounts, respectively, of taxable income in brackets of not more than $100. Computation of tax on taxable income in excess of the amount shown on the table may be set forth at the foot of such table.
71.06(3)(c)(c) The 3rd column shall show the amount of the tax payable for each bracket before the allowance of any credit. The tax shall be computed at the rates in effect, which rates shall be applied to the amount of income at the middle of each bracket. The amount of tax for each bracket shall be computed to the nearest dollar.
71.06 HistoryHistory: 1987 a. 312; 1989 a. 31; 1993 a. 16; 1997 a. 27, 41, 237; 1999 a. 9; 2001 a. 16; 2009 a. 28; 2013 a. 20, 145; 2019 a. 9; 2021 a. 58; 2023 a. 19; 2025 a. 15, 118.
Notes of Decisions
Cited in 10
cases, 1923–2001 · leading case: Midland Fin. Corp. v. Wisconsin Dep't of Revenue, 341 N.W.2d 397 (Wis. 1983).
Midland Fin. Corp. v. Wisconsin Dep't of Revenue, 341 N.W.2d 397 (Wis. 1983). “As a result of the audit, the Department reduced the 1971 loss of $156,534 by $112,633 of dividend income received in that year under authority sec. 71.06, Stats. 1971. 2 That section provides that a corporation may carry forward a “net business loss .”
Hall Chevrolet Co., Inc. v. Dept. of Revenue, 260 N.W.2d 706 (Wis. 1978). “1 On September 29, 1975, the *480 Tax Appeals Commission issued a decision and order in which it concluded that the loss in question was not a *481 “net business loss” within the meaning of sec. 71.06, Stats. (1973), because Hall was in the business of buying, selling, and…”
Wisconsin Dep't of Revenue v. United States Shoe Corp., 462 N.W.2d 233 (Wis. Ct. App. 1990). “The Fall River court concluded that under sec. 71.06, Stats. (1949), the carry-over privilege was limited to the "identical taxpayer" who sustained the business loss.”
Wisconsin Dep't of Revenue v. Caterpillar, Inc., 2001 WI App 35 (Wis. Ct. App. 2001). “The income of a corporation shall be computed under the internal revenue code ... as modified in the following ways: (n) Sections 381, 382 and 383 (relating to carry-overs in certain corporate acquisitions) are modified so that they apply to losses under sub.”
Spacesaver Corp. v. Wisconsin Dep't of Revenue, 410 N.W.2d 646 (Wis. Ct. App. 1987). “2d 706, 712 (1978), which held that whether the business loss carry forward "offset" against net income in sec. 71.06, Stats., is available on stipulated facts, is a question of law.”
Fall River Canning Co. v. Dep't of Taxation, 89 N.W.2d 203 (Wis. 1958). “The appellant claims the right to offset the net business losses of the four corporations that were merged with it, under the provisions of sec. 71.06, Stats. That section provides that if a taxpayer sustains a net business loss such loss may be offset against the net business…”
Scobie v. Tax Comm'n, 275 N.W. 531 (Wis. 1937). “e year 1932 to meet the appropriations for relief purposes made in section 1 of this act, there is levied and there shall be assessed, collected, and paid, in addition to all other income taxes, an emergency tax upon the net incomes of all persons other than corporations in the…”
Midland Fin. Corp. v. Wisconsin Dep't of Revenue, 328 N.W.2d 866 (Wis. Ct. App. 1982). “In so doing, it cited sec. 71.06, Stats. (1971) as authority. This section provides that a net business loss can be carried forward to the following year “to the extent not offset by other items of income of the same year.”
State ex rel. Van Dyke v. Cary, 191 N.W. 546 (Wis. 1923). “” By sec. 71.06, Stats., it is provided by sub.”
Plankinton Packing Co. v. Wisconsin Tax Comm'n, 224 N.W. 121 (Wis. 1929). “(3) (a) and (3) (b), sec. 71.06, Stats., which are as follows: “71.”
Wis. Stat. § 71.06(1): 2 cases
Wisconsin Dep't of Revenue v. United States Shoe Corp., 462 N.W.2d 233 (Wis. Ct. App. 1990). “The Fall River court concluded that under sec. 71.06, Stats. (1949), the carry-over privilege was limited to the "identical taxpayer" who sustained the business loss.”
Wisconsin Dep't of Revenue v. Caterpillar, Inc., 2001 WI App 35 (Wis. Ct. App. 2001). “The income of a corporation shall be computed under the internal revenue code ... as modified in the following ways: (n) Sections 381, 382 and 383 (relating to carry-overs in certain corporate acquisitions) are modified so that they apply to losses under sub.”
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