Minnesota Income Tax Rates & Brackets — 2026
Minnesota has a graduated income tax with 4 brackets in 2026, running from 5.35% to 9.85%. A single filer on $100,000 owes about $5,277 — an effective rate of 5.28%.
The Minnesota tax gauge at $100,000
Minnesota
$100,000 · Single · TY2026Minnesota tax brackets for 2026
Every filing status, as published by Minnesota Department of Revenue. Rates apply to Minnesota taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction $15,300| Taxable income | Marginal rate |
|---|---|
| $0 – $33,309 | 5.35% |
| $33,310 – $109,429 | 6.8% |
| $109,430 – $203,149 | 7.85% |
| $203,150 and above | 9.85% |
Married filing jointly
Standard deduction $30,600| Taxable income | Marginal rate |
|---|---|
| $0 – $48,699 | 5.35% |
| $48,700 – $193,479 | 6.8% |
| $193,480 – $337,929 | 7.85% |
| $337,930 and above | 9.85% |
Married filing separately
Standard deduction $15,300| Taxable income | Marginal rate |
|---|---|
| $0 – $24,349 | 5.35% |
| $24,350 – $96,739 | 6.8% |
| $96,740 – $168,964 | 7.85% |
| $168,965 and above | 9.85% |
Head of household
Standard deduction $23,000| Taxable income | Marginal rate |
|---|---|
| $0 – $41,009 | 5.35% |
| $41,010 – $164,799 | 6.8% |
| $164,800 – $270,059 | 7.85% |
| $270,060 and above | 9.85% |
How the maths actually works
Rates are marginal: the 9.85% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Minnesota subtracts $15,300 of deductions and exemptions, then pays each bracket in turn on $84,700 of taxable income — $5,277 in all, or 5.28% of gross income. Marginal vs effective rate, explained.
What Minnesota costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $34,700 | $1,877 | 3.75% | $156 | 39th of 50 | +$432 |
| $75,000 | $59,700 | $3,577 | 4.77% | $298 | 47th of 50 | +$1,029 |
| $100,000 | $84,700 | $5,277 | 5.28% | $440 | 47th of 50 | +$1,549 |
| $150,000 | $134,700 | $8,942 | 5.96% | $745 | 47th of 50 | +$2,876 |
| $250,000 | $234,700 | $17,423 | 6.97% | $1,452 | 47th of 50 | +$6,664 |
| $500,000 | $484,700 | $42,048 | 8.41% | $3,504 | 48th of 50 | +$19,917 |
| $1,000,000 | $984,700 | $91,298 | 9.13% | $7,608 | 48th of 50 | +$46,532 |
Minnesota income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $15,300
- Exemptions
- $0
- Taxable income
- $84,700
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $33,309 | 5.35% | $33,310 | $1,782.09 |
| $33,310 – $109,429 | 6.8% | $51,390 | $3,494.52 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Minnesota's full brackets and sources.
Minnesota versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Minnesota's income tax changed between 2025 and 2026. A single filer on $100,000 owes $35 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 9.85% | 9.85% |
| Structure | graduated | graduated |
| Standard deduction (single) | $14,950 | $15,300 |
| Tax on $100,000 (single) | $5,311 | $5,277 |
The 2025 rules are kept in full on the Minnesota 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- IndexingEffective
Brackets, standard deduction and dependent exemption were indexed upward by 2.369 percent for tax year 2026; rates were unchanged.
Retirement income
How Minnesota treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Benefits included in federal AGI may be subtracted in full below the threshold. Above it the subtraction phases out by 10% for each $4,000 of AGI over the limit ($2,000 for married filing separately, threshold $54,160). A taxpayer may instead use an alternative provisional-income method from the Schedule M1M instructions.
Pension and annuity income is taxed as ordinary income; Minnesota has no general pension exclusion. A separate public-pension subtraction exists for certain retirees — not modelled here.
401(k), 403(b) and traditional IRA distributions are taxed as ordinary income.
- Social Security Benefit Subtraction, income limit $84,490. Married filing separately threshold is $54,160.
Not modelled: The alternative provisional-income method for the Social Security subtraction is described but not computed. Minnesota's separate subtractions for certain public safety and military pensions are not modelled.
Source: Minnesota Department of Revenue — Social Security Benefit Subtraction (retrieved 2026-09-04). Compare every state.
Capital gains
How Minnesota taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Minnesota taxes gains as ordinary income at up to 9.85%, and adds a 1% Net Investment Income Tax on net investment income above $1,000,000. The Department of Revenue lists capital gains among the income that makes up federal net investment income, so the top rate reachable on a gain is 10.85%.
Holding period makes no difference in Minnesota. A short-term gain is ordinary income and is equally part of net investment income for the 1% tax.
Minnesota starts from federal taxable income, and the NIIT is computed on federal net investment income with two Minnesota subtractions.
Net gains from the sale of class 2a agricultural property in Minnesota, and interest and dividends from U.S. bonds, are excluded from the Minnesota NIIT base.
- Net Investment Income Tax — 1% above $1,000,000. Net investment income — including capital gains, interest, dividends, rental and royalty income, non-qualified annuities and certain passive business income — above $1,000,000. In force for taxable years beginning after 31 December 2023.
Not modelled: The $1,000,000 NIIT threshold applies to net investment income, not to total income, so a filer with very high wages and modest gains may not reach it at all.
Source: Minnesota Department of Revenue — Net Investment Income Tax (NIIT) (retrieved 2026-09-19). Compare every state.
Local income taxes
No Minnesota city, county or school district levies an individual income tax.
What else to know about Minnesota
- Four brackets at 5.35%, 6.80%, 7.85% and 9.85%; the rates themselves have not changed since 2013.
- Brackets, the standard deduction and the dependent exemption are indexed annually; the 2026 adjustment was 2.369 percent from the prior year.
- Minnesota allows no personal exemption; a dependent exemption of $5,300 per qualifying dependent is allowed and phases out at higher incomes.
- A separate 1% Net Investment Income Tax applies to net investment income over $1,000,000 (Minn. Stat. 290.033), reported on Schedule NIIT.
- There is no local individual income tax anywhere in Minnesota.
Capital gains
Capital gains are taxed as ordinary income under the regular rate schedule. Investment income above $1,000,000 is additionally subject to the 1% Minnesota Net Investment Income Tax.
What our figures leave out
Sources
- 1.Minnesota Department of RevenueState revenue departmentMinnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Minnesota Department of RevenueState revenue departmentIncome Tax Rates and BracketsRetrieved
- 4.Minnesota Department of RevenueState revenue departmentNet Investment Income Tax (NIIT)Retrieved
- 5.Minnesota Department of RevenueState revenue departmentMinnesota Standard DeductionRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.