What are the Minnesota state income tax rates for 2025 and 2026?

Minnesota uses four progressive brackets in 2026: 5.35%, 6.8%, 7.85%, and 9.85%. For single filers, the 9.85% top rate applies to income above $203,150 (2026). These brackets are indexed for inflation each year. For 2025, the thresholds were slightly lower. Minnesota's rate structure has been stable, with rates unchanged from 2025 to 2026.

What is the Minnesota standard deduction?

The Minnesota standard deduction is $14,575 for single filers and $29,150 for married filing jointly in 2026 — close to, but slightly below, the federal standard deduction. Minnesota does not have a separate personal exemption for most wage earners. The state conforms to federal income concepts for most adjustments.

How much Minnesota income tax does a $100,000 single filer owe?

A single filer with $100,000 in gross income has MN taxable income of $85,425 ($100,000 minus $14,575 standard deduction). MN tax: $1,782 (5.35% × $33,310) + $3,544 (6.8% × $52,115) = $5,326 in Minnesota state income tax for 2026. Adding federal income tax (~$14,500) and FICA (~$7,650), total taxes are roughly $27,476 — an effective combined rate of about 27.5%.

Does Minnesota recognize 401(k) pre-tax contributions?

Yes. Minnesota follows the federal pre-tax treatment of traditional 401(k), 403(b), and Section 125 contributions. At the 6.8% or 7.85% Minnesota marginal bracket, a $15,000 401(k) contribution saves $1,020–$1,178 in MN state tax annually, on top of significant federal savings. Pre-tax strategies are especially impactful in Minnesota due to its high marginal rates.

Does Minnesota have a special tax for Social Security income?

Minnesota is one of only a handful of states that taxes Social Security benefits. However, Minnesota provides a Social Security subtraction for lower- and middle-income earners: single filers with provisional income below ~$75,000 and MFJ filers below ~$95,000 may subtract all or part of their Social Security income from MN taxable income. Above those thresholds, a portion is taxable at the regular MN rates.

How does Minnesota compare to Wisconsin and Illinois for income tax burden?

At $100,000 of gross income, a Minnesota single filer pays about $5,326 in state income tax. A Wisconsin resident pays roughly $4,700 (3.5%–7.65% progressive), and an Illinois resident pays about $4,800 (flat 4.95%). Minnesota is measurably higher than both for this income level. The gap widens significantly above $200,000 where Minnesota's 9.85% top rate applies.

What are Minnesota's tax benefits for families?

Minnesota offers a Working Families Credit (a state earned income tax credit worth up to 50% of the federal EITC), a Child and Dependent Care Credit, and a K-12 Education Credit up to $1,000 per child for qualifying education expenses. The 529 deduction (up to $3,000 single / $6,000 MFJ annually) also reduces state taxable income.

Minnesota Income Tax Calculator 2025 & 2026

Estimates MN state income tax (5.35%–9.85%), federal income tax, and FICA for 2025 and 2026.

How to Use This Minnesota Income Tax Calculator

This Minnesota income tax calculator estimates your annual state and federal tax liability for 2025 and 2026. Enter your gross wages, filing status, and any pre-tax deductions above. Minnesota applies four progressive rates (5.35%–9.85%) to taxable income after subtracting the state standard deduction ($14,575 single / $29,150 MFJ for 2026).

For a per-paycheck view of withholding and take-home pay, use the Minnesota paycheck calculator. To compare Minnesota against other states side by side, use the general income tax calculator.

How Minnesota's Progressive Tax Brackets Work

Minnesota uses a four-bracket progressive system — only the income within each bracket is taxed at that bracket's rate. Earning more does not retroactively increase tax on lower-tier income. The brackets for single filers in 2026:

5.35% — on MN taxable income from $0 to $33,310
6.80% — on MN taxable income from $33,311 to $109,430
7.85% — on MN taxable income from $109,431 to $203,150
9.85% — on MN taxable income above $203,150

Minnesota's 9.85% top rate is the fourth-highest in the United States. It applies to single filers at $203,150 — a relatively low threshold compared to states like California where the high top rate kicks in above $1 million.

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Minnesota Standard Deduction and Key Rules

Minnesota's standard deduction closely tracks the federal amount. For 2026:$14,575 for single filers and $29,150 for married filing jointly. Minnesota does not provide a personal exemption for most wage earners.

Notable Minnesota-specific rules that affect taxable income:

Social Security: Minnesota is one of only about 11 states that taxes Social Security benefits. However, a subtraction is available for lower-income filers (provisional income thresholds approximately $75,000 single / $95,000 MFJ in 2026).
401(k) contributions: Fully recognized as pre-tax, reducing MN taxable income the same as federal AGI. At the 6.8%–7.85% bracket, this saves $680–$785 per $10,000 contributed in MN state tax alone.
Minnesota 529 deduction: Contributions to a Minnesota College Savings Plan (529) are deductible up to $3,000 (single) / $6,000 (MFJ) annually.

FICA Taxes — Social Security and Medicare

FICA taxes are federal and apply to every Minnesota paycheck:

Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you hit the wage base.
Medicare: 1.45% on all wages with no cap.
Additional Medicare: 0.9% on wages above $200,000 (single) or $250,000 (married jointly) — employee only, no employer match.

Step-by-Step Example — $120,000 Minnesota Single Filer (2026)

Gross wages: $120,000
Federal standard deduction: −$16,100 → federal taxable income: $103,900
Federal income tax (10% + 12% + 22% brackets): ≈ $17,994
FICA: $120,000 × 7.65% = $9,180
MN standard deduction: −$14,575 → MN taxable income: $105,425
MN income tax: $1,782 (5.35% × $33,310) + $4,904 (6.8% × $72,115) = $6,686
Total taxes: $17,994 + $9,180 + $6,686 = $33,860
Annual net income: $120,000 − $33,860 = $86,140

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How to Reduce Your Minnesota Annual Tax Liability

Maximize 401(k) contributions — the 2026 limit is $23,500 ($31,000 if 50+). At a combined 22% federal + 6.8% MN rate, every $1,000 contributed saves $288 in taxes. At the 7.85% bracket the saving is $298/thousand.
Contribute to an HSA — $4,300 (self-only) or $8,550 (family) in 2026. Reduces both federal and Minnesota taxable income; FICA savings apply through payroll.
Use the Minnesota 529 deduction — up to $3,000 (single) / $6,000 (MFJ) deductible annually for contributions to the Minnesota College Savings Plan.
Claim the Working Families Credit— Minnesota's refundable credit worth up to 50% of the federal EITC for eligible low- and moderate-income workers.
File Form W-4MN— Minnesota's withholding form. Keep it updated for accurate payroll withholding; the federal W-4 does not control Minnesota state withholding.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. Minnesota tax brackets, standard deduction amounts, and credits can change each year. Federal brackets, FICA wage bases, and deduction amounts also change annually. Results reflect 2025 and 2026 tax-year parameters. Consult a qualified tax professional or CPA for guidance on your specific situation.

Sources & References

IRS Publication 17: Your Federal Income Tax — Internal Revenue Service
Social Security Contribution and Benefit Base — Social Security Administration
Minnesota Income Tax Withholding — Minnesota Department of Revenue

Minnesota Income Tax Calculator