What is Wisconsin's income tax rate for self-employed workers in 2026?

Graduated brackets of 3.50%, 4.40%, 5.30% and 7.65%. Most gig workers with $30,000–$90,000 of net profit pay an effective state rate near 4% to 5%.

Do any Wisconsin cities tax self-employment income?

No. Neither Milwaukee nor Madison nor any other Wisconsin municipality levies an income tax, so Form 1 is your only state income tax return.

When are Wisconsin quarterly estimated taxes due?

Form 1-ES payments are due April 15, June 15, September 15, 2026 and January 15, 2027. Wisconsin requires estimates if you expect to owe $500 or more of state tax.

Does Wisconsin reciprocity cover my Uber or DoorDash income from Illinois?

No. Reciprocity applies to wages, not self-employment income. As a Wisconsin resident you report all 1099 profit to Wisconsin and may need to file in the other state too.

How much should a Wisconsin gig worker set aside for taxes?

About 25% to 30% of net profit covers federal income tax, the 15.3% self-employment tax and the Wisconsin state layer together.

Does the mileage deduction lower my Wisconsin tax?

Yes. Wisconsin starts from your federal figures, so claiming the 2026 rate of $0.70 per business mile reduces both federal and Wisconsin taxable income.

Wisconsin Self-Employed Tax Calculator

Federal income tax + 15.3% self-employment tax + Wisconsin's 3.50%–7.65% state tax on 2026 1099 income.

Wisconsin's brackets start low at 3.50% and most gig workers never reach the 7.65% top rate, so the state layer is milder than Minnesota next door. The rule Wisconsin freelancers get wrong is reciprocity: the agreements with Illinois, Indiana, Kentucky and Michigan cover wages only, so if you live in Kenosha and drive in Illinois, that self-employment income still belongs on your Wisconsin Form 1.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Annual 1099 income

Business miles driven

Other business expenses

Self-employed health insurance

Retirement contributions (SEP / Solo 401k)

W-2 income (if any)

Federal tax withheld

Filing status

State

Estimated total tax bill

$13,040

Refund / owed

-$13,040

Effective rate

21.7%

Detailed breakdown

Mileage deduction$5,600

Total business expenses$8,100

Net self-employment income$51,900

Self-employment tax (15.3%)$7,333

½ SE deduction (above-the-line)$3,667

Adjusted gross income$48,233

Taxable income$32,133

Federal income tax$3,608

State tax (est.)$2,098

Quarterly estimated payment$3,067

Marginal rate18.5%

Wisconsin city tax rates for self-employed workers (2026)

Wisconsin taxes self-employment profit through graduated brackets from 3.50% up to 7.65%, with no city or county income tax. Most gig workers land in the 4.4%–5.3% range after deductions, and Wisconsin follows federal business expenses closely.

Local and state tax rates for self-employed residents of major Wisconsin cities in 2026
City	Local rate	State rate	What gig workers should know
Milwaukee	No city income tax	3.50%–7.65%	City licensing for rideshare and food delivery; no local income tax on 1099 profit.
Madison	No city income tax	3.50%–7.65%	State return only; short-term rental hosts need city registration.
Green Bay	No city income tax	3.50%–7.65%	No local income levy; county sales tax applies to goods.
Kenosha	No city income tax	3.50%–7.65%	Illinois commuters still file Wisconsin on self-employment income earned as residents.
Appleton	No city income tax	3.50%–7.65%	State-only income filing.

Wisconsin local and state filing deadlines

Q1 Form 1-ESApril 15, 2026
Wisconsin estimates required if you expect to owe $500 or more of state tax.
Q2 Form 1-ESJune 15, 2026
Second installment.
Q3 Form 1-ESSeptember 15, 2026
Third installment.
Q4 Form 1-ESJanuary 15, 2027
Final installment for the 2026 year.
Wisconsin Form 1 returnApril 15, 2027
Resident return; Schedule C profit flows through federal AGI.
Q1 federal 1040-ESApril 15, 2026
Covers income earned January 1 – March 31.
Q2 federal 1040-ESJune 15, 2026
Covers April 1 – May 31.
Q3 federal 1040-ESSeptember 15, 2026
Covers June 1 – August 31.
Q4 federal 1040-ESJanuary 15, 2027
Covers September 1 – December 31.

Wisconsin has reciprocity with Illinois, Indiana, Kentucky and Michigan for wages — but not for self-employment income, so a Wisconsin resident driving in Illinois still reports it to Wisconsin.
Wisconsin allows a private school tuition and several state-specific subtractions gig workers often miss; review Schedule SB when you file.
No Wisconsin municipality taxes income, so your Form 1 plus the federal 1040 is the whole income tax picture.

See every Wisconsin tax form you need to file — annual, quarterly, and local →

Frequently asked questions

What is Wisconsin's income tax rate for self-employed workers in 2026?: Graduated brackets of 3.50%, 4.40%, 5.30% and 7.65%. Most gig workers with $30,000–$90,000 of net profit pay an effective state rate near 4% to 5%.
Do any Wisconsin cities tax self-employment income?: No. Neither Milwaukee nor Madison nor any other Wisconsin municipality levies an income tax, so Form 1 is your only state income tax return.
When are Wisconsin quarterly estimated taxes due?: Form 1-ES payments are due April 15, June 15, September 15, 2026 and January 15, 2027. Wisconsin requires estimates if you expect to owe $500 or more of state tax.
Does Wisconsin reciprocity cover my Uber or DoorDash income from Illinois?: No. Reciprocity applies to wages, not self-employment income. As a Wisconsin resident you report all 1099 profit to Wisconsin and may need to file in the other state too.
How much should a Wisconsin gig worker set aside for taxes?: About 25% to 30% of net profit covers federal income tax, the 15.3% self-employment tax and the Wisconsin state layer together.
Does the mileage deduction lower my Wisconsin tax?: Yes. Wisconsin starts from your federal figures, so claiming the 2026 rate of $0.70 per business mile reduces both federal and Wisconsin taxable income.