Self-Employment Tax for Wisconsin (2026)

Last updated: January 15, 2026

Wisconsin (WI) Key Facts

Federal S E Tax Rate

15.3%

State Income Tax Rate

7.65%

Combined S E + State Rate

23.0%

S E Tax Components

12.4% Social Security + 2.9% Medicare

How This Calculator Works in Wisconsin

This calculator estimates your total self-employment tax in Wisconsin, including the federal 15.3% SE tax and Wisconsin's state income tax. Enter your net SE income to see your liability.

Wisconsin Overview

Self-employed workers in Wisconsin pay the federal 15.3% SE tax plus state income tax at up to 7.65%, for a combined burden of approximately 23.0%. Quarterly estimated payments are typically required for both federal and state obligations.

How Wisconsin Compares

Wisconsin's combined SE burden of 23.0% compares to Minnesota at 25.1% and Illinois at 20.3%. State income tax creates meaningful differences between states.

StateTop RateNotes
Minnesota9.85%Minnesota has a state income tax on SE income rate of 9.85%.
Illinois4.95%Illinois has a state income tax on SE income rate of 4.95%.
Michigan4.25%Michigan has a state income tax on SE income rate of 4.25%.

Wisconsin's state income tax on SE income rate of 7.65% compares to a national average of approximately 5.04%. This is above the national average.

Tips for Wisconsin Residents

  • 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
  • 2Wisconsin adds state income tax at up to 7.65% on self-employment income, for a combined rate of about 23.0%.
  • 3Make quarterly estimated payments for both federal and Wisconsin state taxes to avoid underpayment penalties.
  • 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
  • 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.

Frequently Asked Questions

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