State guide · WI
Wisconsin sales tax and property tax
A 5% state rate plus a 0.5% county tax in most places, one city with a sales tax of its own, and property tax bills that arrive with state credits already subtracted.
Facts read on official Wisconsin pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 5%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $3,680
- Effective property rate
- 1.25% · #11 of 51
Wisconsin charges a 5% state sales tax, and seventy counties add a 0.5% county tax, so 5.5% is what most shoppers pay. Milwaukee is the outlier: since January 1, 2024, Milwaukee County charges 0.9% and the city of Milwaukee, the only Wisconsin municipality with a sales tax of its own, 2%, for 7.9% in all. Designated resort areas such as Wisconsin Dells and Lake Delton add a premier resort area tax of up to 1.25% on certain sellers. Groceries and prescription drugs are exempt, though candy, soft drinks, supplements and prepared food are taxed; clothing is taxed, and there is no holiday. Property tax runs above the national middle, with a 2024 Census median of $3,680 on a $294,700 home, 1.25% of value, ranked 11 of 51. Wisconsin has no homestead exemption; instead, bills show state-funded credits, and an income-based Homestead credit goes to low- and moderate-income homeowners and renters.
Total to pay
$105.00
Sales tax $5.00 · 5% of the price
| Price before tax | $100.00 |
| State tax · 5% | $5.00 |
| Local tax · 0% | $0.00 |
| Total | $105.00 |
Rule applied: general state rate. Exact local rate for an address: Wisconsin rate lookup. How this is calculated.
Sales tax in Wisconsin
Wisconsin's local sales tax is mostly a county matter, and the county rate is the same nearly everywhere it applies. A $900 phone costs $49.50 in tax in a county charging 0.5%, and $71.10 inside the city of Milwaukee, where the county's 0.9% and the city's 2% stack on the state rate. Both Milwaukee increases date from January 1, 2024. The Department of Revenue's address tool confirms which county and city taxes apply; enter the local part, 0.5 or 2.9, in the calculator above.
Tourism towns carry a third layer. The premier resort area tax is charged by designated municipalities on certain sellers: 1.25% in Wisconsin Dells and Lake Delton, 0.5% in Ephraim, Sister Bay, Rhinelander, Stockholm, Eagle River and Bayfield, and since July 1, 2026 in Sturgeon Bay and Minocqua as well. Milwaukee County has its own exposition district taxes on visitors: 0.5% on food and beverages, a 3% basic room tax, a 3% rental car tax, and an extra 7% room tax inside the city of Milwaukee.
At the grocery store, the exemption covers food and food ingredients but stops at candy, soft drinks, dietary supplements and prepared food, which all pay the full combined rate. There is no sales tax holiday. Goods bought out of state without Wisconsin tax owe 5% use tax plus the county or city part.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 5% | yes | 5% state sales and use tax on tangible personal property, certain digital goods and taxable services. Seventy counties add 0.5% (Milwaukee County 0.9%), and the city of Milwaukee adds 2%. |
| Groceries (food for home) | 0% | no | All food and food ingredients are exempt except candy, dietary supplements, prepared food and soft drinks. |
| Clothing | 5% | yes | No clothing exemption. |
| Prescription drugs | 0% | no | |
| Premier resort area tax (Wisconsin Dells, Lake Delton) | 1.25% | Local tax on certain sellers in designated resort municipalities; 0.5% in Ephraim, Sister Bay, Rhinelander, Stockholm, Eagle River, Bayfield, and since July 1, 2026 Sturgeon Bay and Minocqua. | |
| Milwaukee County exposition taxes: food and beverage | 0.5% | Local exposition district tax on food and beverages sold in Milwaukee County municipalities; also a 3% basic room tax, 7% additional room tax (city of Milwaukee) and 3% rental car tax. |
Local sales taxes
Levied by counties (county tax), the city of Milwaukee (the only city sales tax), premier resort area municipalities, and local exposition districts (Milwaukee County lodging, food and beverage, rental car taxes). County tax 0.5% (0.9% in Milwaukee County since January 1, 2024); city of Milwaukee 2% since January 1, 2024; premier resort area tax 0.5% to 1.25% in designated municipalities. Find the exact combined rate for an address with the official Wisconsin lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
Wisconsin has no sales tax holiday.
Worth knowing about Wisconsin sales tax
- The city of Milwaukee is the only Wisconsin municipality with its own sales tax: 2% since January 1, 2024, when Milwaukee County's rate also rose from 0.5% to 0.9%. Total in Milwaukee: 7.9%. source
- Sturgeon Bay and Minocqua adopted a 0.5% premier resort area tax effective July 1, 2026. source
- Seventy Wisconsin counties levy the 0.5% county sales tax. source
- Hotels in the city of Milwaukee charge an extra 7% room tax on top of the 3% basic room tax and sales taxes. source
- Candy and soft drinks are taxable even at grocery stores. source
Property tax in Wisconsin
Local assessors value property at market value as of January 1, and the full value law keeps them honest: each municipality must come within 10% of market value at least once every five years, and one that stays outside that range for six years in a row faces a revaluation supervised by the state. The Department of Revenue then equalizes values across municipalities to divide county and school levies fairly, and it assesses manufacturing property itself. Counties, cities, villages, towns, school districts and technical colleges all levy, and the municipality prepares the bill.
That bill arrives by the third Monday in December with credits already subtracted: the school levy tax credit, the first dollar credit, and the lottery and gaming credit for a primary residence. Using the Census ratio of 1.25%, a $320,000 house lands near $3,997 a year, and the median home of $294,700 near $3,681.
Unless the municipality sets another schedule, pay in full by January 31, or pay the first installment by January 31 and the second by July 31; miss the first, and the whole balance becomes delinquent on February 1. Some places allow more installments, which the local clerk confirms. Separate from the bill, the Homestead credit is paid directly to low- and moderate-income homeowners and renters, based on household income and property tax or rent. Veterans and surviving spouses receive a refundable credit rather than an exemption, and WHEDA lends to qualifying older homeowners who need to defer their taxes.
Property tax on a home in Wisconsin
Typical bill per year
$3,681
| Per month | $307 |
| Median effective rate in Wisconsin | 1.25% |
| Median bill paid | $3,680 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Wisconsin |
|---|---|
| Median home value (owner-occupied) | $294,700 |
| Median real estate taxes paid | $3,680 |
| with a mortgage | $3,796 |
| without a mortgage | $3,501 |
| Effective rate (tax ÷ value) | 1.25% |
| Rank by effective rate (1 = highest) | 11 of 51 |
| Rank by median bill | 17 of 51 |
How the taxable value is set
Local assessors value property at market value as of January 1. Each municipality must be within 10% of market value at least once every five years (full value law); the DOR equalizes values to apportion county and school levies. Who levies the tax: local (counties, cities, villages and towns, school districts, technical colleges and special districts); bills are prepared by the municipality
Payment calendar: Unless the municipality sets another schedule: pay in full by January 31, or in installments with the first due January 31 and the second due July 31. A missed first installment makes the whole balance delinquent as of February 1.
Other property tax relief
- Homestead tax credit. Income-based credit paid directly to low- and moderate-income homeowners and renters; the amount depends on household income and property tax (renters count part of their rent). source
- Veterans and surviving spouses property tax credit. Refundable credit administered by the Department of Veterans Affairs; Wisconsin offers no property tax exemption for veterans. source
- Property tax deferral loan program. WHEDA loans to qualifying elderly homeowners, repaid when the home is sold or vacated. source
Worth knowing about Wisconsin property tax
- Tax bills are mailed by the third Monday in December and show the lottery and gaming credit and first dollar credit as deductions. source
- If a municipality stays outside the 10% full-value range for six consecutive years, the DOR orders a state-supervised revaluation. source
- Manufacturing property is assessed by the DOR, not by local assessors. source
- Some municipalities allow more than two installments; the local clerk confirms the schedule. source