Minnesota income tax and brackets 2026
Minnesota taxes income at 4 rates in 2026, from 5.35% on the first $33,310 of a single filer's taxable income to 9.85% above $203,150. A single filer earning $75,000 in Minnesota owes about $11,247 in federal and state income tax, an effective rate of 15.0%.
Income tax · 2026
See the brackets $11,247for the year
Effective rate 15.0% of income
Federal income tax$7,67068.2%
Minnesota income tax$3,57731.8%
Taxable income
$58,900
Top federal rate
22%
Top Minnesota rate
6.8%
Minnesota tax brackets 2026
Minnesota brackets · 2026
5.35% to 9.85%
4 brackets
Your top bracket
6.8%
Average rate
6.0%
Taxable income
$59,700
How your $3,577 adds up
5.35% on the first $33,310$1,78249.8%
6.8% on the last $26,390$1,79550.2%
Minnesota brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 5.35% | $0 to $33,310 | 5.35% of taxable income |
| 6.8%You | $33,310 to $109,430 | $1,782.09 + 6.8% over $33,310 |
| 7.85% | $109,430 to $203,150 | $6,958.25 + 7.85% over $109,430 |
| 9.85% | Over $203,150 | $14,315.27 + 9.85% over $203,150 |
Minnesota at a glance
- Income tax
- 5.35% to 9.85%
- Standard deduction
- $15,300
- Minnesota Paid Leave
- 0.44%
- Local income tax
- None
- Sales tax
- 6.875%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4MinnesotaMinnesota's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Minnesota income tax questions
What are the Minnesota tax brackets for 2026?
Minnesota has 4 brackets for single filers, from 5.35% on the first $33,310 of taxable income to 9.85% on income over $203,150.
How much income tax do I pay on $75,000 in Minnesota?
A single filer earning $75,000 owes about $7,670 in federal income tax and $3,577 in Minnesota income tax for 2026, $11,247 in all. That is 15.0% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $59,700 of Minnesota taxable income is in the 6.8% bracket, but only the $26,390 above $33,310 pays 6.8%. The lower rates tax the rest, so the brackets come to $3,577, 6.0% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Minnesota's brackets change?
Brackets and the standard deduction are indexed to inflation each year (brackets up 2.369% for 2026) and the rates are unchanged; Paid Leave premiums began January 1, 2026 at 0.88%, unchanged for 2027.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Minnesota's own is $15,300 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Minnesota Department of Revenue
- Minnesota DOR press release, 2026 income tax brackets, standard deduction and dependent exemption (Dec. 16, 2025)
- Minnesota DOR, inflation-adjusted amounts for tax year 2026
- Minnesota Paid Leave, premium rate and contributions (0.88%, employee up to 0.44%, OASDI wage limit)
- Minn. Stat. 290.0123, subd. 5 (standard deduction limitation: 3%, then 10%, at most 80%)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
Nearby states
All statesYour taxes start with your books
BooksGPT sorts every transaction and hands your accountant reports that tie out.
Get started