Right to Sublet
Wisconsin state law prohibits a tenant with a lease of less than one year from subletting without the agreement of their landlord. Tenants with a lease of one year or more may sublet, provided the lease does not expressly restrict doing so.[1] It is important, therefore, that a tenant understands the terms of their lease before subletting.
When a landlord’s permission to sublease is necessary, consider using a Landlord Consent Form.
Short-Term (Lodgings) Tax
In Wisconsin, for tax purposes, a short-term rental is defined as a residential dwelling that is offered for rent, for a fee, for fewer than 30 consecutive days. State sales tax and several local or municipal taxes apply to the revenues generated from short-term rental activity.
Wisconsin short-term rental taxes:[2]
- 5% state sales tax[3]
- County sales and use tax (varies by county)
- Premiere resort area tax (as applicable)
- Local exposition tax (as applicable)
- Municipal room tax (varies by municipality)