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Wisconsin
Corporate Income Tax Rate at a Glance
Wisconsin's top corporate income tax rate is 7.9%, applied as a flat rate. This places Wisconsin in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
7.9% flat corporate franchise/income tax rate.
Franchise Tax / Annual Privilege Tax
Wisconsin imposes a corporate franchise tax (for entities with WI nexus) and a separate corporate income tax (for entities without nexus but earning WI-source income), both at 7.9%. Substantively similar; differences are technical.
S-Corp & Pass-Through Treatment
Wisconsin recognizes federal S-corp election. Pass-through entities may elect entity-level taxation under Wisconsin's PTE election (Act 368, 2018) at 7.9% (matching the corporate rate).
Official State Revenue Department
For current corporate tax rules in Wisconsin, consult the state's official source at https://www.revenue.wi.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Moving to Wisconsin from elsewhere · Corporate Tax
Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.