StructureCost2026

Wisconsin: what each business structure costs a year

At $100,000 profit, an LLC taxed as an S corp costs $4,272 a year less than a sole proprietorship in Wisconsin. All figures are 2026 tax and fees.

$4,272 a year

less as an LLC taxed as an S corp than as a sole proprietorship in Wisconsin, at these numbers.

More settings revenue, salary, filing status, payroll costs, PTET

Wisconsin, 2026: $100,000 profit, single filer

StructureYearly costvs yoursTo set up
Sole proprietorship yours $25,910 $0
Itemized: $25,910
Self-employment taxirs.gov, 2026 rates$14,130
Federal income taxirs.gov, 2026 rates$8,235
State income taxrevenue.wi.gov, checked Oct 23, 2026$3,545
Yearly cost$25,910
Single-member LLC $25,926 +$16 $130
Itemized: $25,926
Annual Reportdfi.wi.gov, checked Oct 23, 2026$25
Self-employment taxirs.gov, 2026 rates$14,126
Federal income taxirs.gov, 2026 rates$8,231
State income taxrevenue.wi.gov, checked Oct 23, 2026$3,544
Yearly cost$25,926
LLC taxed as an S corp lowest $21,638 −$4,272 $130
Itemized: $21,638
Annual Reportdfi.wi.gov, checked Oct 23, 2026$25
Payroll tax on your salaryirs.gov, 2026 rates$6,589
Payroll service and tax return (estimate)$1,800
Federal income taxirs.gov, 2026 rates$9,588
State income taxrevenue.wi.gov, checked Oct 23, 2026$3,636
Yearly cost$21,638
S corporation $21,638 −$4,272 $100
Itemized: $21,638
Annual Reportdfi.wi.gov, checked Oct 23, 2026$25
Payroll tax on your salaryirs.gov, 2026 rates$6,589
Payroll service and tax return (estimate)$1,800
Federal income taxirs.gov, 2026 rates$9,588
State income taxrevenue.wi.gov, checked Oct 23, 2026$3,636
Yearly cost$21,638
C corporation $31,014 +$5,104 $100
Itemized: $31,014
Annual Reportdfi.wi.gov, checked Oct 23, 2026$25
Payroll tax on your salaryirs.gov, 2026 rates$6,589
Payroll service and tax return (estimate)$2,000
State corporate income taxrevenue.wi.gov, checked Oct 23, 2026$4,301
Federal corporate income tax (21%)irs.gov, 2026 rates$10,530
Federal income taxirs.gov, 2026 rates$4,730
State income taxrevenue.wi.gov, checked Oct 23, 2026$2,839
Yearly cost$31,014
What these figures count
  • State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
  • Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
  • The 20% qualified business income deduction with its income limits and the professional-service rule.
  • Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

When an S corp election pays in Wisconsin

Electing S corp tax treatment for an LLC starts to pay in Wisconsin at about $50,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.

An S corp in Wisconsin can elect to pay the state's income tax itself, a pass-through entity tax of 7.9%, and the owner gets that income left out of the personal return. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalrevenue.wi.gov.

ProfitSole propLLCLLC as S corpC corp
$30,000$5,644$5,663$7,298$7,780
$50,000$10,996$11,014$11,000$13,674
$75,000$17,809$17,827$14,534$21,284
$100,000$25,910$25,926$21,638$31,014
$150,000$43,615$43,632$36,771$52,495
$200,000$61,901$61,921$52,667$73,158
$300,000$105,825$105,833$87,412$115,734

Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.

State fees and taxes in Wisconsin

LLCCorporation
Filing to form$130Articles of Organization (Form 502)$100Articles of Incorporation (Form 2)dfi.wi.gov
Yearly reportAnnual Report, $25 a yearAnnual Report, $25 a yeardfi.wi.gov
Report dueEnd of the calendar quarter in which the LLC was formedEnd of the calendar quarter in which the corporation was formed
Wisconsin economic development surcharge (C corporation)0.237% of net income, minimum $25noC corp onlyrevenue.wi.gov
Wisconsin economic development surcharge (S corporation)0.2% of net income, minimum $25if taxed as S corpS corp onlyrevenue.wi.gov

Not in the calculator: No local income taxes. Most counties add a 0.5% sales tax, and Milwaukee city and county levy their own sales taxes.

Switching calculators for Wisconsin

By profession in Wisconsin

Questions

Is an S corp worth it in Wisconsin?

On these figures, from about $50,000 of profit. At $100,000 an LLC taxed as an S corp costs $21,638 a year against $25,926 for a plain LLC, $4,288 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.

How much does an LLC cost per year in Wisconsin?

The state charges Annual Report, $25 a year. Forming one costs $130.

Does Wisconsin recognise the S corp election?

Yes. The federal election carries over with no separate state form. Federal S election applies automatically. A corporation may opt out with Form 5E. An optional entity-level tax election (7.9%) is available on Form 5S.

What income tax does Wisconsin charge?

Wisconsin taxes personal income in 4 brackets, from 3.5% to 7.65% (2026, single filer). C corporations pay 7.9% of net income.

How this page models Wisconsin (2)

Sources checked 2026-10-23. Each figure links to the state or IRS page it comes from.

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