What is Wisconsin's law on no state estate or inheritance tax?

Wisconsin has no state estate or inheritance tax. (Wisconsin pre-2013)

Wisconsin law

Tax Laws in Wisconsin.

Wisconsin imposes a progressive personal income tax with rates from 3.5% to 7.65% (tax year 2025). Wisconsin has no local income taxes. State sales and use tax is 5% with a 0.5% county option available; combined rates are relatively low among U.S. states. Wisconsin has no state estate tax or inheritance tax as of 2026. Wisconsin conforms selectively to federal taxable income with specific state modifications.

Last verified: 2026-04-20

State law

Key Wisconsin Statutes

Wisconsin Income and Franchise TaxWis. Stat. ch. 71

Wisconsin's personal-income-tax framework. Four brackets with rates from 3.50% to 7.65%.

Wisconsin Sales and Use TaxWis. Stat. ch. 77, subch. III

Wisconsin's 5% state sales tax; most counties add a 0.5% local option, and specific regions (e.g., stadium districts) may add further local taxes.

No State Estate or Inheritance TaxWisconsin pre-2013

Wisconsin has no state estate or inheritance tax.

State law

Official Sources

Wisconsin Department of Revenue

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Wisconsin.

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Tax Laws in Wisconsin.

Key Wisconsin Statutes

Official Sources

Not Legal Advice

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