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Wisconsin vs. Minnesota Taxes Side by Side Comparison
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Wisconsin Taxes
Corporate Income
Base: Net Income
Rate:7.9% (plus a recycling surcharge equal to 3.0% of tax due before credits.)*
Apportionment:100% sales (eff. 2008)

Personal Income
Rates:4.60% to 7.75% (the recycling surcharge also applies to net business income of individuals at the rate of 0.2%.)*

Property
Base:Real property and tangible personal property (exemptions for machinery and equipment used in manufacturing; manufacturing, merchant and farm inventories; and computer hardware and software. Other property tax exemptions apply in specific situations.)
Estimated at $22.00 per $1,000 of full value.

Sales & Use
State Rate: 5.00%
Eau Claire County Option:0.50%
Combined Rates: 5.5%

Unemployment Compensation
Base: $12,000
Rates: 0.27% - 9.8%
New Employers: 3.6%
New Construction Employers: 6.60%

*Surcharge limited to maximum of $9,800 and a minimum of $25. The surcharge is generally imposed on taxpayers engaged in trade or business with gross receipts of at least $4,000,000 for the taxable year.

Minnesota Taxes
Corporate Income
Base: Net Income
Rate: 9.8% (plus a 5.8% tax on any alternative minimum taxable income over the base tax)
Apportionment: 100% sales (eff. 2014)

Personal Income
Rates: 5.35% - 7.85%

Property
Base:Real property and a few select types of personal property, e.g. certain electric generating
and transmission equipment.
Statewide Rate: Rate for commercial industrial property is estimated at $33 per $1,000 of full value.

Sales & Use
State Rate: 6.875%
Local County Option (Cook County): .34%
Local City Option: 0.50% - 1.00%
Combined Rate: 7.22%

Unemployment Compensation
Base: $26,000
Rates: .4% - 9.3%
New Employers: 2.41%
New Construction Employers: 8.5%

Source: All States Tax Handbook: 2010