Minnesota income tax rates for 2026
Minnesota has rates from 5.35% to 9.85%; for single filers the top rate of 9.85% starts above $203,150 of Minnesota taxable income. Rates apply to Minnesota taxable income: federal adjusted gross income minus Minnesota’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 5.35% | $0 – $33,310 | $0 – $48,700 | $0 – $41,010 |
| 6.8% | $33,310 – $109,430 | $48,700 – $193,480 | $41,010 – $164,800 |
| 7.85% | $109,430 – $203,150 | $193,480 – $337,930 | $164,800 – $270,060 |
| 9.85% | Over $203,150 | Over $337,930 | Over $270,060 |
Minnesota standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $15,300 | $30,600 |
| Exemption per dependent | $5,300 | $5,300 |
Deductions and exemptions reduce the income Minnesota taxes; credits reduce the tax itself. The head-of-household standard deduction is $23,000.
How much Minnesota income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Minnesota tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,321 | 3.3% | $2,620 | $3,941 | 9.9% |
| $60,000 | $2,557 | 4.26% | $5,020 | $7,577 | 12.6% |
| $80,000 | $3,917 | 4.9% | $8,770 | $12,687 | 15.9% |
| $100,000 | $5,277 | 5.28% | $13,170 | $18,447 | 18.4% |
| $150,000 | $8,942 | 5.96% | $24,734 | $33,676 | 22.5% |
| $250,000 | $17,439 | 6.98% | $51,304 | $68,743 | 27.5% |
At $100,000, for example, Minnesota takes about $5,277 and the combined income tax bill is $18,447. Your marginal rate on the next dollar at that income is 28.8% (22% federal + 6.8% Minnesota). These estimates apply Minnesota’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Minnesota compares with neighboring states
On a $75,000 salary, a single filer pays $3,577 in Minnesota income tax, the 48th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| South Dakota | $0 | 0% | No wage tax | 1 of 51 |
| North Dakota | $182 | 0.24% | 0%–2.5% | 10 of 51 |
| Iowa | $2,198 | 2.93% | Flat 3.8% | 16 of 51 |
| Wisconsin | $2,944 | 3.92% | 3.5%–7.65% | 35 of 51 |
| Minnesota | $3,577 | 4.77% | 5.35%–9.85% | 48 of 51 |
Compare Minnesota with Iowa, North Dakota, South Dakota and Wisconsin.
Minnesota tax rules to know
Key points from our 2026 Minnesota data, compiled from the official sources listed at the end of this page:
- 2026 brackets are indexed up 2.369% from 2025 (Minnesota DOR, Dec. 16, 2025). Rates are unchanged: 5.35%, 6.80%, 7.85%, 9.85%.
- Minnesota starts from federal adjusted gross income and uses its own standard deduction ($15,300 single/MFS, $23,000 HOH, $30,600 joint for 2026). The extra amount for age 65+ or blind is $2,000 (single/HOH) or $1,600 (married) per condition.
- The standard deduction phases down when AGI exceeds $244,400 ($122,200 MFS). The cut is 3% of AGI between $244,400 and $337,800 ($122,200-$168,900 MFS) plus 10% of AGI above $337,800 ($168,900 MFS), but it never exceeds 80% of the deduction. At AGI over $1,107,750 the full 80% cut applies. Itemized deductions have similar limits.
- There is no personal exemption for the taxpayer or spouse. The dependent exemption is $5,300 per dependent. It starts to phase out at AGI above $244,500 (single), $305,600 (HOH), $366,700 (joint) and $183,350 (MFS), dropping 2 percentage points for each $2,500 ($1,250 MFS) of AGI over the threshold.
- An additional 1% tax applies to net investment income above $1 million (in effect since 2024). It is not included in the brackets.
- Refundable Child Tax Credit of up to $1,800 per qualifying child for 2026, phased out with income. Not modeled.
Local income tax: none. Cities and counties in Minnesota do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Minnesota income tax rate for 2026?
Minnesota has rates from 5.35% to 9.85% for 2026. For single filers the top rate of 9.85% applies to Minnesota taxable income over $203,150. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 4.77% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $5,277 in Minnesota income tax.
How much is Minnesota income tax on $75,000?
A single filer with $75,000 in wages owes about $3,577 in Minnesota income tax for 2026, based on Minnesota taxable income of about $59,700. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,016. A married couple earning $150,000 would owe about $7,413 in state tax.
What is the Minnesota standard deduction for 2026?
In our 2026 data, the Minnesota standard deduction is $15,300 for single filers and $30,600 for married couples filing jointly ($23,000 for heads of household). For a single filer earning $75,000, Minnesota taxable income works out to about $59,700 in our estimate. See the rules section on this page for income limits and other details.
Does Minnesota have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Minnesota, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $11,247 in combined federal and Minnesota income tax.
How does Minnesota income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,577 in Minnesota income tax, the 48th-lowest among the 50 states and DC. Among neighbors, South Dakota would take $0 and Wisconsin $2,944. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Minnesota tax estimate exact?
It is an estimate. We apply Minnesota’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Minnesota subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Minnesota’s tax agency for final numbers.