Minnesota Income Tax Rates, Brackets, and Calculator for 2026
Minnesota has four income tax brackets with income tax rates from 5.35% to 9.85% for 2026. Compare MN state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Minnesota ranks among states.
Minnesota has four individual income tax brackets with rates of 5.35%, 6.8%, 7.85%, and 9.85% for 2026. The rates are the same for all filing statuses, but the taxable-income thresholds differ for Single, Married Filing Jointly, Married Filing Separately, and Head of Household. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Minnesota Form M1 returns are generally due April 15, 2027.
Minnesota's income tax rates remain unchanged for 2026, while the bracket thresholds and state standard deductions increased through annual inflation adjustments. The standard deduction rose from $14,950 to $15,300 for Single and from $29,900 to $30,600 for Married Filing Jointly. Minnesota also allows dependent exemptions and several income tax credits. Its Marriage Credit can offset some or all of the additional tax that two earners would otherwise pay when filing jointly. Our joint example includes that credit with wages divided equally between spouses.
Tax Calculator
Minnesota Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Minnesota income tax for 2026. Results open in our All 50 States income tax calculator with Minnesota highlighted. The examples below provide a starting point, showing Minnesota income tax for a Single filer earning $50,000 to $150,000 annually. The effective tax rate rises across these examples. Minnesota's rank also changes because other states' rates, deductions, and credits affect tax differently at each income level.
How Much Will You Pay in Minnesota?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,877 | 6.8% | 3.75% | 41 |
| $75,000 | $3,577 | 6.8% | 4.77% | 48 |
| $100,000 | $5,277 | 6.8% | 5.28% | 48 |
| $125,000 | $6,979 | 7.85% | 5.58% | 46 |
| $150,000 | $8,942 | 7.85% | 5.96% | 46 |
2026 Minnesota State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $15,300 state standard deduction, with no other adjustments or tax credits. Federal, payroll, and local taxes are excluded.
2026 Minnesota State Rank: Minnesota ranks in the high income tax range nationally across these examples, with rankings from 41st to 48th. The comparison includes all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $5,277 in Minnesota state income tax for 2026. The marginal tax rate is 6.8%, while the effective rate is 5.28% after the standard deduction and lower bracket rate are applied.
Tax Rates
Minnesota Income Tax Rates
Minnesota's four individual income tax rates are 5.35%, 6.8%, 7.85%, and 9.85% for 2026. Each filing status has its own bracket thresholds. Married Filing Jointly thresholds are wider than Single thresholds, but they are less than twice as wide. Each rate applies only to the portion of taxable income within its bracket. Reaching a higher bracket does not cause all income to be taxed at the higher rate.
2026 Minnesota Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 5.35% | $0 - $33,310 | $0 - $48,700 | $0 - $24,350 | $0 - $41,010 |
| 2 | 6.8% | $33,311 - $109,430 | $48,701 - $193,480 | $24,351 - $96,740 | $41,011 - $164,800 |
| 3 | 7.85% | $109,431 - $203,150 | $193,481 - $337,930 | $96,741 - $168,965 | $164,801 - $270,060 |
| 4 | 9.85% | $203,151+ | $337,931+ | $168,966+ | $270,061+ |
Minnesota adjusts its bracket thresholds annually for inflation. The first bracket increased from $32,570 to $33,310 for Single and from $47,620 to $48,700 for Married Filing Jointly between 2025 and 2026. These adjustments allow more taxable income to remain in the lower brackets without changing the rate percentages. The state standard deduction and dependent exemption amounts are also indexed. For 2026, the standard deduction begins to phase out above $244,400 of federal adjusted gross income for both Single and Married Filing Jointly. Dependent exemptions begin to phase out above $244,500 for Single and $366,700 for Married Filing Jointly.
Compare States
Compare Minnesota to Other States
The next table compares Minnesota with its four neighboring states, Illinois, California, and New York at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Minnesota. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Minnesota vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| South Dakota | 1 | $0 | −$3,577 | 0% | 0.00% |
| North Dakota | 10 | $182 | −$3,395 | 1.95% | 0.24% |
| Iowa | 16 | $2,198 | −$1,378 | 3.8% | 2.93% |
| California | 30 | $2,665 | −$911 | 8% | 3.55% |
| Wisconsin | 35 | $2,944 | −$633 | 5.3% | 3.92% |
| New York | 43 | $3,453 | −$124 | 5.4% | 4.60% |
| Illinois | 47 | $3,568 | −$9 | 4.95% | 4.76% |
| Minnesota | 48 | $3,577 | $0 | 6.8% | 4.77% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 65. A negative difference means less state income tax than Minnesota. Differences are calculated before rounding to whole dollars. South Dakota does not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia at $75,000 of income for a Single filer, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: Minnesota has the highest state income tax among its neighbors in this $75,000 Single comparison. Its estimated $3,577 tax is about $633 more than Wisconsin, $1,378 more than Iowa, and $3,395 more than North Dakota. Minnesota is also about $911 above California, even though California's marginal rate is higher in this example.
Examples
Minnesota Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Minnesota residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Minnesota starts with federal adjusted gross income and uses its own standard deduction. The federal standard deduction does not reduce Minnesota taxable income. These examples use the Minnesota standard deduction and include the Marriage Credit for the joint household. No other deductions, state additions or subtractions, or tax credits are included. See the All 50 States calculator for a full list of assumptions and sources.
Minnesota Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $15,300 | $30,600 |
| Taxable Income | $59,700 | $119,400 |
| Tax Before Credits | $3,577 | $7,413 |
| Marriage Credit | $0 | $260 |
| State Income Tax | $3,577 | $7,153 |
| Effective Tax Rate | 4.77% | 4.77% |
| Marginal Tax Rate | 6.8% | 6.8% |
The brackets and deductions come from the Department of Revenue's published 2026 rate schedule and inflation adjustments. The 2025 Form M1 instructions support the return procedures, with the separately published 2026 amounts used here. The Marriage Credit comes from the Department's final-draft 2026 Schedule M1MA, dated October 1, 2026. Final filing instructions should be checked when released. These examples calculate tax directly from the bracket rates and subtract the whole-dollar credit before rounding the final tax, so they may differ slightly from return tax tables and whole-dollar filing calculations.
Looking at the table above, we can see that both Single and Married Filing Jointly reach the same 6.8% marginal tax rate. The joint standard deduction and taxable income double, but the amount taxed at 5.35% increases from $33,310 to $48,700. That joint threshold is $17,920 less than twice the Single threshold, leaving more income taxed at 6.8%. Before the Marriage Credit, the joint tax is $259.84 higher than the combined tax of two single filers who each earn $75,000. The $260 credit offsets that difference, leaving both examples with a 4.77% effective tax rate, rounded.
After the credit, the joint tax of $7,153.05 is just $0.16 less than the $7,153.21 combined tax of two single filers before final rounding. That small difference reflects the whole-dollar credit, so this comparison shows no marriage penalty after the credit. The $1 difference between twice the displayed Single tax and the displayed joint tax also comes from rounding. Different earnings splits and deductions can change the result. The Marriage Credit FAQ explains the eligibility rules. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Minnesota standard deduction is $15,300. With wages only and no other adjustments, subtracting this deduction leaves $59,700 of Minnesota taxable income. That income fills the first bracket and part of the second bracket.
- Minnesota taxable income: Subtract the state standard deduction from household income. $75,000 − $15,300 = $59,700
- Tax on the first bracket: Multiply the first $33,310 by 5.35%. $33,310 × 0.0535 = $1,782.085
- Tax on the second bracket: Subtract $33,310 from $59,700, leaving $26,390 taxed at 6.8%. $26,390 × 0.068 = $1,794.52
- Estimated Minnesota income tax: Add the tax from both brackets. The calculation carries unrounded amounts through the final step. $1,782.085 + $1,794.52 = $3,576.605
Minnesota effective tax rate: $3,576.605 divided by $75,000 of household income equals 4.77%, rounded. The estimated state income tax rounds to $3,577 in the comparison table.
Minnesota marginal tax rate: 6.8%, the rate applied to the next dollar of Minnesota taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000, for a combined household income of $150,000. The 2026 Minnesota standard deduction is $30,600 for Married Filing Jointly. Subtracting that deduction leaves $119,400 of Minnesota taxable income, which also reaches the second bracket. We first calculate tax using the joint brackets, then subtract the Marriage Credit based on each spouse's wages and the couple's joint taxable income.
- Minnesota taxable income: The $30,600 joint standard deduction equals $15,300 per spouse in this equal-wage example. Subtract it once from household income. $150,000 − $30,600 = $119,400
- Tax on the first bracket: Multiply the first $48,700 by 5.35%. $48,700 × 0.0535 = $2,605.45
- Tax on the second bracket: Subtract $48,700 from $119,400, leaving $70,700 taxed at 6.8%. $70,700 × 0.068 = $4,807.60
- Tax before credits: Add the tax from both brackets. $2,605.45 + $4,807.60 = $7,413.05
- Marriage Credit: Each spouse earns $75,000, so the lesser-earner amount is $75,000. In the 2026 Schedule M1MA table, use the row for income of at least $75,000 but less than $76,000 and the column for joint taxable income of at least $119,000 but less than $129,000. Their intersection gives a $260 credit.
- Estimated Minnesota income tax: Subtract the Marriage Credit from tax before credits. $7,413.05 − $260 = $7,153.05
Minnesota effective tax rate: $7,153.05 divided by $150,000 of household income equals 4.77%, rounded. The estimated state income tax rounds to $7,153 in the comparison table.
Minnesota marginal tax rate: 6.8%, the statutory rate applied to the next dollar of Minnesota taxable income before credits. The Marriage Credit does not change the bracket reached. If the credit increases as wages rise, it offsets more of the tax. If it decreases, less tax is offset and the household owes more.
Takeaway
Minnesota Income Tax Takeaways
Higher rates apply only within the higher bracket: Minnesota's 6.8% rate begins above $33,310 of taxable income for Single and $48,700 for Married Filing Jointly in 2026. Income below those thresholds is taxed at 5.35%. Our $75,000 Single and $150,000 joint examples reach the second bracket, so neither pays the 9.85% top rate.
The effective rate is below the bracket rate: Both examples reach a 6.8% marginal rate but pay 4.77% of household income in state tax, rounded. The joint result includes the Marriage Credit. The standard deduction removes part of household income from tax, and the first bracket taxes another portion at 5.35%. As income rises, those benefits cover a smaller share of total wages.
The Marriage Credit offsets the additional joint tax: Joint bracket thresholds are less than twice the Single thresholds, creating a $259.84 difference in our comparison before credits. The $260 Marriage Credit offsets that difference for the couple earning $75,000 each. The result is essentially the same tax as two Single returns, with a small difference from rounding. Unequal wages or other circumstances can change the credit and the comparison.
Deductions and credits depend on income: Minnesota reduces the standard deduction and dependent exemptions at higher incomes. Its Child Tax Credit and Working Family Credit also have income limits. Households with dependents or other qualifying circumstances may have different results from these wages-only examples.
Minnesota ranks high for state income tax: At $75,000 of income, the Single example ranks 48th among the 50 states and DC. The $150,000 joint example ranks 46th after the Marriage Credit. Minnesota also has the highest state income tax among its four neighbors at $75,000 Single under these assumptions. These rankings compare state income tax at a specified income and filing status, with federal, payroll, and local taxes excluded.
FAQ
Minnesota Income Tax Questions and Answers
What are the Minnesota income tax rates for 2026?
Minnesota has four individual income tax rates for 2026: 5.35%, 6.8%, 7.85%, and 9.85%. The state uses progressive brackets, so each rate applies only to the portion of taxable income within its bracket. The top 9.85% rate begins above $203,150 of taxable income for Single, $337,930 for Married Filing Jointly, $168,965 for Married Filing Separately, and $270,060 for Head of Household.
How much is Minnesota income tax on $75,000?
A Single filer earning $75,000 pays an estimated $3,577 in Minnesota state income tax for 2026 under our assumptions. The $15,300 state standard deduction leaves $59,700 of taxable income. The marginal rate is 6.8%, and the effective rate is 4.77%. This example assumes full-year residency, wages only, no dependents, and no tax credits.
How much is Minnesota income tax on $100,000?
A Single filer earning $100,000 pays an estimated $5,277 in Minnesota state income tax for 2026 under our assumptions. After the $15,300 state standard deduction, taxable income is $84,700. The marginal rate remains 6.8%, while the effective rate is 5.28%. Federal income tax, payroll taxes, and other paycheck deductions are excluded.
What is the Minnesota marginal tax rate?
Minnesota's marginal income tax rate is 5.35%, 6.8%, 7.85%, or 9.85%, depending on taxable income and filing status. The marginal rate is the rate applied to the next dollar of taxable income. For 2026, a Single filer reaches the 6.8% bracket above $33,310, the 7.85% bracket above $109,430, and the 9.85% bracket above $203,150 of taxable income. The corresponding Married Filing Jointly thresholds are $48,700, $193,480, and $337,930.
What is the Minnesota effective tax rate?
The effective tax rate is Minnesota state income tax divided by total household income, expressed as a percentage. In our 2026 examples, the effective rate is 4.77% for both Single at $75,000 and Married Filing Jointly at $150,000, rounded. The joint result includes the Marriage Credit with wages divided equally between spouses. Both households reach the 6.8% marginal bracket, but deductions and the lower bracket keep their effective rates below 6.8%.
Does Minnesota have a standard deduction?
Yes. Minnesota's 2026 standard deduction is $15,300 for Single or Married Filing Separately, $30,600 for Married Filing Jointly or Qualifying Surviving Spouse, and $23,000 for Head of Household. For each qualifying age-65-or-older or blindness condition, the additional amount is $2,000 for Single or Head of Household and $1,600 for married filers or Qualifying Surviving Spouse. Income limits can reduce the deduction.
When does the Minnesota standard deduction phase out?
For 2026, Minnesota begins reducing the standard deduction when federal adjusted gross income exceeds $244,400, or $122,200 for Married Filing Separately. The reduction is 3% of income above that threshold through $337,800, or $168,900 for Married Filing Separately. Above the second threshold, the reduction adds 10% of the additional income. The maximum reduction is 80% of the standard deduction, so at least 20% remains.
Does Minnesota have a personal exemption?
No. Minnesota does not provide a general personal exemption deduction for the taxpayer or spouse for 2026. Eligible taxpayers may claim the state standard deduction or itemized deductions instead. A separate exemption is available for qualifying dependents.
Does Minnesota have a dependent exemption?
Yes. Minnesota allows a $5,300 exemption for each qualifying dependent for 2026, subject to income limits. It reduces taxable income rather than tax dollar for dollar. The exemption begins to phase out above federal adjusted gross income of $244,500 for Single, $366,700 for Married Filing Jointly, $183,350 for Married Filing Separately, and $305,600 for Head of Household. The dependent exemption is separate from the Child Tax Credit.
Does Minnesota have a marriage penalty?
Minnesota's bracket structure can produce a marriage penalty before credits because the joint thresholds are less than twice the Single thresholds. In our 2026 examples, the $150,000 joint household owes $259.84 more before the Marriage Credit than two single filers earning $75,000 each. The $260 credit offsets that difference, leaving both examples with the same 4.77% effective rate, rounded. This equal-wage comparison therefore shows no marriage penalty after the credit. Different earnings splits, deductions, and eligibility can change the outcome.
How does the Minnesota Marriage Credit work?
Minnesota's Marriage Credit reduces tax for qualifying married couples filing jointly when the joint bracket calculation creates additional tax. The final-draft 2026 Schedule M1MA requires at least $49,000 of joint taxable income and at least $31,000 of qualifying income for each spouse. Qualifying income includes taxable wages, self-employment income, pensions, and Social Security benefits covered by the schedule. The credit is nonrefundable, meaning it cannot reduce income tax below zero.
When the lesser-earning spouse's qualifying income is below $125,000, couples use the schedule's table. Our equal-wage example uses $75,000 for that spouse and $119,400 of joint taxable income, producing a $260 credit and $7,153 of state tax after rounding. At $125,000 or more, a separate formula compares joint tax with tax on two income allocations using the Single brackets, subject to a $1,894 credit limit. That formula subtracts $15,300 from the lesser-earning spouse's qualifying income and assigns the remaining joint taxable income to the other allocation. These allocations calculate the credit. They do not provide additional standard deductions. The calculator assumes equal wages. Different earnings splits and income sources can change the result.
Does Minnesota have a Child Tax Credit?
Yes. Minnesota's refundable Child Tax Credit is up to $1,800 per qualifying child age 17 or younger for 2026. The Child Tax Credit and Working Family Credit begin to phase out at income of $38,770 for Married Filing Jointly and $32,680 for other eligible filers. The amount available depends on income, qualifying children, and other eligibility rules. This credit reduces tax owed and may produce a refund, while the dependent exemption reduces taxable income.
References:
- Minnesota Income Tax Rates and Brackets. Minnesota Department of Revenue. Provides the 2026 schedules for all four filing statuses and earlier years for comparison. Retrieved October 18, 2026.
- Inflation Adjusted Amounts for 2026 (PDF). Minnesota Department of Revenue, December 1, 2025. Confirms 2026 standard deductions, age and blindness additions, dependent exemptions, phaseout thresholds, and Child Tax Credit amounts. Retrieved October 18, 2026.
- 2025 Minnesota Individual Income Tax Instructions (PDF). Minnesota Department of Revenue. Explains the federal AGI starting point, filing procedures, deductions, exemptions, and tax calculation. The examples use separately published 2026 amounts. Retrieved October 18, 2026.
- Minnesota Statutes 290.06: Rates of Tax. Minnesota Legislature. Subdivisions 2c and 2d establish the income tax schedules and annual inflation adjustments. Statutory base thresholds must be indexed before use. Retrieved October 18, 2026.
- Minnesota Statutes 290.0123: Standard Deduction and Minnesota Statutes 290.0121: Dependent Exemptions. Minnesota Legislature. Establish the deductions, annual adjustments, and income-based reductions, including the standard deduction's 80% reduction limit. Retrieved October 18, 2026.
- 2026 Schedule M1MA, Marriage Credit (Final Draft PDF). Minnesota Department of Revenue, October 1, 2026. Supplies the eligibility thresholds, lookup table, and higher-income formula. The table gives a $260 credit for $75,000 of qualifying income per spouse and $119,400 of joint taxable income. Recheck the final filing version when released. Retrieved October 18, 2026.
- Marriage Credit and Minnesota Statutes 290.0675: Marriage Penalty Credit. Minnesota Department of Revenue and Minnesota Legislature. Explain the nonrefundable credit and statutory comparison of joint tax with the separate Single-schedule calculations. The agency page's listed annual eligibility amounts are for 2025 and are not used as 2026 thresholds here. Retrieved October 18, 2026.
- Child Tax Credit. Minnesota Department of Revenue. Explains qualifying children and refundability. The 2026 amount and phaseout thresholds come from the separate annual inflation publication above. Retrieved October 18, 2026.