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South Carolinacorporate tax inWisconsin
Moderate — top rate 5–7.99%

Wisconsin

Top Rate
7.9%
Rate Structure
Flat
Franchise Tax
Yes
Gross Receipts Tax
No
S-Corp Recognized
Yes

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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Related guides

Wisconsin Department of Revenue: https://www.revenue.wi.gov/
Law last updated: 2025Row last reviewed: Apr 26, 2026

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.