Tax year 2025Last verified
Minnesota Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
9.85%
Lowest 5.35%
Tax on $100,000, 2025
$5,311
Single filer, standard deduction
Rank in 2025
47th
of 51 jurisdictions, lowest tax first
Change to 2026
−$35
on $100,000, now 47th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Minnesota page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Bracket thresholds | Single | first change at $32,570 | now $33,310 |
| Standard deduction | Single | $14,950 | $15,300 |
| Bracket thresholds | Married filing jointly | first change at $47,620 | now $48,700 |
| Standard deduction | Married filing jointly | $29,900 | $30,600 |
| Bracket thresholds | Married filing separately | first change at $23,810 | now $24,350 |
| Standard deduction | Married filing separately | $14,950 | $15,300 |
| Bracket thresholds | Head of household | first change at $40,100 | now $41,010 |
| Standard deduction | Head of household | $22,500 | $23,000 |
Effective 2025-01-01: Brackets, standard deduction and dependent exemption were indexed upward by 2.886 percent for tax year 2025; rates were unchanged.
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Minnesota published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $14,950| Taxable income | Marginal rate |
|---|---|
| $0 – $32,569 | 5.35% |
| $32,570 – $106,989 | 6.8% |
| $106,990 – $198,629 | 7.85% |
| $198,630 and above | 9.85% |
Married filing jointly
Standard deduction $29,900| Taxable income | Marginal rate |
|---|---|
| $0 – $47,619 | 5.35% |
| $47,620 – $189,179 | 6.8% |
| $189,180 – $330,409 | 7.85% |
| $330,410 and above | 9.85% |
Married filing separately
Standard deduction $14,950| Taxable income | Marginal rate |
|---|---|
| $0 – $23,809 | 5.35% |
| $23,810 – $94,589 | 6.8% |
| $94,590 – $165,204 | 7.85% |
| $165,205 and above | 9.85% |
Head of household
Standard deduction $22,500| Taxable income | Marginal rate |
|---|---|
| $0 – $40,099 | 5.35% |
| $40,100 – $161,129 | 6.8% |
| $161,130 – $264,049 | 7.85% |
| $264,050 and above | 9.85% |
What 2025 cost at each income
Minnesota tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,911 | $1,877 | −$35 |
| $75,000 | $3,611 | $3,577 | −$35 |
| $100,000 | $5,311 | $5,277 | −$35 |
| $150,000 | $9,006 | $8,942 | −$64 |
| $250,000 | $17,584 | $17,423 | −$161 |
| $500,000 | $42,209 | $42,048 | −$161 |
| $1,000,000 | $91,459 | $91,298 | −$161 |
Minnesota against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| North Dakota | $698 |
| South Dakota | $0 |
| Iowa | $3,162 |
| Wisconsin | $4,469 |
Other tax years
- 2026 (current)
- 2025
Sources for Minnesota, 2025
Sources
- 1.Minnesota Department of RevenueState revenue departmentMinnesota income tax brackets, standard deduction and dependent exemption amounts for 2025Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 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.
What this figure does not include
- The high-income standard deduction limitation is described but not applied in the calculation.
- The dependent exemption phaseout is not applied.
- The 1% Net Investment Income Tax (Minn. Stat. 290.033) is NOT modelled. It is imposed on net investment income above $1,000,000, not on total taxable income, so it cannot be expressed as a surtax on the bracket base; it is described in the notes only.