Wis. Stat. § 71.06
Rates of taxation
Redline — January 1, 2009 → current.View current text →
Current — January 1, 2021
As of January 1, 2009
(1) Fiduciaries, single individuals and heads of households; 1986 to 1997. 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 for taxable years beginning on or after August 1, 1986, and before January 1, 1994, and upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households for taxable years beginning after December 31, 1993, and before January 1, 1998, shall be computed at the following rates: (a) On all taxable income from $0 to $7,500, 4.9%. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.55%. (c) On all taxable income exceeding $15,000, 6.93%. (1m) Fiduciaries, single individuals and heads of households; 1997 to 1999. 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, 1997, and before January 1, 2000: (a) On all taxable income from $0 to $7,500, 4.77%. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.37%. (c) On all taxable income exceeding $15,000, 6.77%. (1n) Fiduciaries, single individuals and heads of households; 2000. 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, 1999, and before January 1, 2001: (a) On all taxable income from $0 to $7,500, 4.73%. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.33%. (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.55%. (d) On all taxable income exceeding $112,500, 6.75%. (1p) Fiduciaries, single individuals and heads of households; after 2000. 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, 2000: (a) On all taxable income from $0 to $7,500, 4.6%. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.15%. (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.5%. (d) On all taxable income exceeding $112,500 but not exceeding $225,000, 6.75%. (e) On all taxable income exceeding $225,000, 7.75 percent.
(1) Fiduciaries, single individuals and heads of households; 1986 to 1997. 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 for taxable years beginning on or after August 1, 1986, and before January 1, 1994, and upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households for taxable years beginning after December 31, 1993, and before January 1, 1998, shall be computed at the following rates: (a) On all taxable income from $0 to $7,500, 4.9 percent. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.55 percent. (c) On all taxable income exceeding $15,000, 6.93 percent. (1m) Fiduciaries, single individuals and heads of households; 1997 to 1999. 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, 1997, and before January 1, 2000: (a) On all taxable income from $0 to $7,500, 4.77 percent. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.37 percent. (c) On all taxable income exceeding $15,000, 6.77 percent. (1n) Fiduciaries, single individuals and heads of households; 2000. 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, 1999, and before January 1, 2001: (a) On all taxable income from $0 to $7,500, 4.73 percent. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.33 percent. (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.55 percent. (d) On all taxable income exceeding $112,500, 6.75 percent. (1p) Fiduciaries, single individuals and heads of households; 2001 to 2012. 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, 2000, and before January 1, 2013: (a) On all taxable income from $0 to $7,500, 4.6 percent. (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 6.15 percent. (c) On all taxable income exceeding $15,000 but not exceeding $112,500, 6.5 percent. (d) On all taxable income exceeding $112,500 but not exceeding $225,000, 6.75 percent. (e) On all taxable income exceeding $225,000, 7.75 percent. (1q) Fiduciaries, single individuals, and heads of households; after 2012. 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: (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. (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. (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. (d) On all taxable income exceeding $225,000, 7.65 percent.
(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: (a) For joint returns, for taxable years beginning after July 31, 1986, and before January 1, 1998: 1. On all taxable income from $0 to $10,000, 4.9%. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.55%. 3. On all taxable income exceeding $20,000, 6.93%. (b) For married persons filing separately, for taxable years beginning after July 31, 1986, and before January 1, 1998: 1. On all taxable income from $0 to $5,000, 4.9%. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.55%. 3. On all taxable income exceeding $10,000, 6.93%. (c) For joint returns, for taxable years beginning after December 31, 1997, and before January 1, 2000: 1. On all taxable income from $0 to $10,000, 4.77%. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.37%. 3. On all taxable income exceeding $20,000, 6.77%. (d) For married persons filing separately, for taxable years beginning after December 31, 1997, and before January 1, 2000: 1. On all taxable income from $0 to $5,000, 4.77%. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.37%. 3. On all taxable income exceeding $10,000, 6.77%. (e) For joint returns, for taxable years beginning after December 31, 1999, and before January 1, 2001: 1. On all taxable income from $0 to $10,000, 4.73%. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.33%. 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.55%. 4. On all taxable income exceeding $150,000, 6.75%. (f) For married persons filing separately, for taxable years beginning after December 31, 1999, and before January 1, 2001: 1. On all taxable income from $0 to $5,000, 4.73%. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.33%. 3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.55%. 4. On all taxable income exceeding $75,000, 6.75%. (g) For joint returns, for taxable years beginning after December 31, 2000: 1. On all taxable income from $0 to $10,000, 4.6%. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.15%. 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.5%. 4. On all taxable income exceeding $150,000 but not exceeding $300,000, 6.75%. 5. On all taxable income exceeding $300,000, 7.75 percent. (h) For married persons filing separately, for taxable years beginning after December 31, 2000: 1. On all taxable income from $0 to $5,000, 4.6%. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.15%. 3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.5%. 4. On all taxable income exceeding $75,000 but not exceeding $150,000, 6.75%. 5. On all taxable income exceeding $150,000, 7.75 percent. (2e) Bracket indexing.
(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: (a) For joint returns, for taxable years beginning after July 31, 1986, and before January 1, 1998: 1. On all taxable income from $0 to $10,000, 4.9 percent. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.55 percent. 3. On all taxable income exceeding $20,000, 6.93 percent. (b) For married persons filing separately, for taxable years beginning after July 31, 1986, and before January 1, 1998: 1. On all taxable income from $0 to $5,000, 4.9 percent. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.55 percent. 3. On all taxable income exceeding $10,000, 6.93 percent. (c) For joint returns, for taxable years beginning after December 31, 1997, and before January 1, 2000: 1. On all taxable income from $0 to $10,000, 4.77 percent. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.37 percent. 3. On all taxable income exceeding $20,000, 6.77 percent. (d) For married persons filing separately, for taxable years beginning after December 31, 1997, and before January 1, 2000: 1. On all taxable income from $0 to $5,000, 4.77 percent. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.37 percent. 3. On all taxable income exceeding $10,000, 6.77 percent. (e) For joint returns, for taxable years beginning after December 31, 1999, and before January 1, 2001: 1. On all taxable income from $0 to $10,000, 4.73 percent. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.33 percent. 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.55 percent. 4. On all taxable income exceeding $150,000, 6.75 percent. (f) For married persons filing separately, for taxable years beginning after December 31, 1999, and before January 1, 2001: 1. On all taxable income from $0 to $5,000, 4.73 percent. 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.33 percent. 3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.55 percent. 4. On all taxable income exceeding $75,000, 6.75 percent. (g) For joint returns, for taxable years beginning after December 31, 2000, and before January 1, 2013: 1. On all taxable income from $0 to $10,000, 4.6 percent. 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 6.15 percent. 3. On all taxable income exceeding $20,000 but not exceeding $150,000, 6.5 percent. 4. On all taxable income exceeding $150,000 but not exceeding $300,000, 6.75 percent. 5. On all taxable income exceeding $300,000, 7.75 percent. (h) For married persons filing separately, for taxable years beginning after December 31, 2000, and before January 1, 2013: 1. On all taxable income from $0 to $5,000, 4.6 percent.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.