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Taxes
9 Months Ended
Sep. 30, 2016
Income Tax Disclosure [Abstract]  
Taxes

Taxes - MGE Energy and MGE.

MGE Energy's effective income tax rates for the three and nine months ended September 30, 2016, were 36.1% and 36.4%, respectively, compared to 35.1% and 36.1% for the same periods in 2015. MGE's effective income tax rates for the three and nine months ended September 30, 2016, were 36.0% and 36.4%, respectively, compared to 35.1% and 36.1% for the same periods in 2015. The increase in the effective tax rates is due in part to a lower estimated domestic manufacturing deduction offset by higher estimated AFUDC equity earnings in 2016.