MINNESOTA INCOME TAX · TAX YEAR 2026
2026 Minnesota income tax calculator
Estimate Minnesota income tax with the 2026 brackets, standard deduction and dependent exemptions, plus federal income tax and take-home pay.
Your estimate
Minnesota take-home pay by salary
Take-home pay is wages minus Minnesota tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,877 | $40,478 | $1,557 |
| $75,000 | $3,577 | $58,016 | $2,231 |
| $100,000 | $5,277 | $73,903 | $2,842 |
| $150,000 | $8,942 | $104,849 | $4,033 |
| $200,000 | $12,867 | $136,060 | $5,233 |
Minnesota tax brackets for 2026
Minnesota has four brackets, from 5.35% to 9.85%, with separate thresholds for each filing status. Brackets, the standard deduction and the dependent exemption rise with inflation each year; these are the Department of Revenue's 2026 amounts.
| Rate | Taxable income |
|---|---|
| 5.35% | Up to $33,310 |
| 6.8% | Over $33,310 through $109,430 |
| 7.85% | Over $109,430 through $203,150 |
| 9.85% | Over $203,150 |
| Rate | Taxable income |
|---|---|
| 5.35% | Up to $48,700 |
| 6.8% | Over $48,700 through $193,480 |
| 7.85% | Over $193,480 through $337,930 |
| 9.85% | Over $337,930 |
| Rate | Taxable income |
|---|---|
| 5.35% | Up to $41,010 |
| 6.8% | Over $41,010 through $164,800 |
| 7.85% | Over $164,800 through $270,060 |
| 9.85% | Over $270,060 |
| Rate | Taxable income |
|---|---|
| 5.35% | Up to $24,350 |
| 6.8% | Over $24,350 through $96,740 |
| 7.85% | Over $96,740 through $168,965 |
| 9.85% | Over $168,965 |
| Filing status | Standard deduction | Per dependent (deduction) |
|---|---|---|
| Single | $15,300 | $5,300 |
| Married filing jointly | $30,600 | $5,300 |
| Head of household | $23,000 | $5,300 |
| Married filing separately | $15,300 | $5,300 |
Minnesota income tax questions
Does Minnesota have a state income tax?
Yes. Minnesota taxes income at graduated rates from 5.35% to 9.85% for 2026.
How much is Minnesota income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $5,276.61 in Minnesota income tax for 2026, 5.28% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $73,903.39, or $2,842.44 every two weeks.
What is the Minnesota standard deduction for 2026?
For 2026, the Minnesota standard deduction is $15,300 for single filers and married couples filing separately, $30,600 for married couples filing jointly, and $23,000 for heads of household. Each dependent adds a $5,300 exemption. Minnesota has no personal exemption. Once AGI passes $244,400 ($122,200 if married filing separately), the standard deduction shrinks by 3% of AGI between $244,400 and $337,800 ($122,200 and $168,900), plus 10% of AGI above $337,800 ($168,900), but by no more than 80%. Each dependent exemption loses 2% for each $2,500 of AGI, or part of it, over $244,500 for single filers, $305,600 for heads of household and $366,700 for joint filers, or for each $1,250 over $183,350 if married filing separately.
Does Minnesota tax Social Security?
Partly. Minnesota subtracts all taxable benefits when federal AGI is $86,410 or less ($110,780 joint), and 10% less for each $4,000 of AGI above that.
Minnesota Social Security tax rules
Does Minnesota tax retirement income?
Yes. Minnesota taxes private pensions and 401(k) and IRA withdrawals at its regular rates, and subtracts military retirement pay.
Minnesota retirement income tax for 2026
How does Minnesota tax capital gains?
As ordinary income at the regular rates of 5.35% to 9.85%. Minnesota also charges a 1% tax on net investment income, including capital gains, above $1 million. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, subtracts the Minnesota standard deduction after its high-income limitation and a $5,300 exemption for each dependent, reduced at high incomes, then applies the 2026 brackets for your filing status.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $59,700.00 of Minnesota taxable income and about $3,576.61 in Minnesota income tax, 4.77% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,015.89, or $4,834.66 a month.
What this estimate excludes
The refundable Minnesota child tax credit of up to $1,800 per child, which shrinks once income passes $32,680 ($38,770 for joint filers), the working family credit, the marriage credit, the renter's credit, the subtractions for Social Security, public pensions, military retirement and age 65 or disability, the extra standard deduction for age 65 or blindness, itemized deductions, the 1% net investment income tax and the alternative minimum tax.
Minnesota sources
- Minnesota DOR: 2026 income tax rates and brackets
- Tax Year 2026 inflation-adjusted amounts: deductions, exemptions and phase-outs
- Minnesota Statutes 290.0123: standard deduction limitation
- Minnesota Statutes 290.0121: dependent exemption
- Minnesota DOR: Social Security benefit subtraction
- Minnesota DOR: net investment income tax
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.