Wisconsin Manufacturing and Agriculture Credit (MAC)
Wisconsin Department of Revenue
7.5% of production income
WI manufacturing income taxed at just 0.4%
Wisconsin's Manufacturing and Agriculture Credit (MAC) reduces the effective income tax rate on qualifying manufacturing and agricultural production income from 7.9% to approximately 0.4% — a reduction of up to 95%. The credit equals 7.5% of qualified production activities income derived from Wisconsin-assessed manufacturing or agricultural property. Non-refundable with a 15-year carryforward.
- Funding type
- Tax Credit
- Level
- State
- Amount
- Credit equals 7.5% of qualified production activities income (QPAI) from Wisconsin manufacturing or agricultural operations assessed under the manufacturing or agricultural property rolls. Reduces effective state income tax rate from 7.9% to approximately 0.4% on that income. No dollar cap on the credit amount. Non-refundable with 15-year carryforward.
- Realistic amount
- A Wisconsin manufacturer with $1 million in qualified production income earns a $75,000 credit, reducing the WI tax on t…
- Deadline
- Annual — claimed on Wisconsin income tax return. No separate application process.
- Status
- active
- States
- WI
- Payment model
- tax offset
Who qualifies
- Individual, estate, trust, partnership, LLC, S-corporation, or C-corporation owning or renting Wisconsin real property assessed as manufacturing or agricultural on the Wisconsin property tax rolls
- Must derive qualified production activities income (QPAI) from that Wisconsin manufacturing or agricultural property
- Property must be assessed under the manufacturing roll (administered by DOR) or agricultural roll
- Insurance companies cannot claim the credit
- Pass-through entities (partnerships, LLCs, S-corps) compute the credit at the entity level and allocate to partners/shareholders/members proportionally
Hard requirements
- Restricted to industry: manufacturing or agriculture (WI manufacturing roll required)
What it covers
Eligible expenses
- Qualified production activities income from Wisconsin manufacturing operations (the credit is income-based, not expense-based)
- Income from agricultural production on Wisconsin-assessed agricultural property
Ineligible expenses
- Income from film production
- Income from utilities (electricity, gas, water distribution)
- Income from real property construction, engineering, or architectural services related to construction
- Income from retail sale of food or beverages prepared for immediate consumption
- Income from the sale of land
How to apply
-
1
Confirm manufacturing roll assessment
Verify that your Wisconsin business real property is assessed under the manufacturing roll (administered by Wisconsin DOR, not the local assessor). Manufacturing roll approval occurs annually — applications to the manufacturing roll are due March 1 for the current year. Agricultural land assessed under the ag use classification also qualifies.
-
2
Calculate qualified production activities income (QPAI)
Determine QPAI: gross receipts from Wisconsin manufacturing/agricultural production, less cost of goods sold and certain other deductions attributable to that production. Income from film production, utilities, real property construction, and retail food sales does NOT qualify.
-
3
Complete Wisconsin Schedule MA-A
Compute the credit on Schedule MA-A (Manufacturing and Agriculture Credit), attached to the Wisconsin income or franchise tax return. Credit = 7.5% × QPAI. Cannot exceed gross Wisconsin tax from the business operations on the return.
-
4
Apply credit against Wisconsin income tax
Apply the computed credit against Wisconsin income or franchise tax liability. Excess credits not usable in the current year carry forward for up to 15 years. No refund of unused credits.
Manufacturing roll enrollment is the non-obvious step — if your property isn't on the WI DOR manufacturing roll, you don't qualify. Apply by March 1 of the tax year. A local assessor won't automatically enroll you.
Deadline & timing
Credit is claimed annually on the Wisconsin income/franchise tax return (Schedule MA-A). No separate application to the Department of Revenue — the credit is self-computed based on qualified production activities income. The 4-year statute of limitations applies to amended return claims.
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Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.