Estate and Inheritance Tax in Wisconsin
Wisconsin has no estate tax for deaths after December 31, 2007, and no inheritance tax for deaths on or after January 1, 1992.
Last checked . General information, not legal advice.
Wisconsin at a glance
- State estate tax
- No
- No estate tax for deaths after December 31, 2007.
- Estate tax exemption
- No state estate tax
- Top estate tax rate
- No state estate tax
- Inheritance tax
- No
- None for deaths on or after January 1, 1992.
The rules in Wisconsin
Does Wisconsin have a state estate tax?
No. State estate tax in Wisconsin: no. No estate tax for deaths after December 31, 2007.
What is the estate tax exemption in Wisconsin?
Estate tax exemption in Wisconsin: No state estate tax.
What is the top estate tax rate in Wisconsin?
Top estate tax rate in Wisconsin: No state estate tax.
Does Wisconsin have an inheritance tax?
No. Inheritance tax in Wisconsin: no. None for deaths on or after January 1, 1992.
Where do the Wisconsin estate and inheritance tax rules come from?
The rules above come from Estate Tax FAQs (Wisconsin Department of Revenue). Each source is linked on this page. We last checked them in October 2026.
What this means in practice
State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.
Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.
Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.
More Wisconsin rules
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- Intestate Succession Laws in Wisconsin
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- Spousal Elective Share Law in Wisconsin
- Will Contest Deadline in Wisconsin
- Tenant Abandoned Property Laws in Wisconsin
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- Eviction Notice Requirements in Wisconsin
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- All Wisconsin documents and rules