Key Tax Facts: Minnesota
- Top rate of 9.85% on income above $183,341 (single) / $258,264 (joint)
- Social Security benefits may be partially taxable depending on income
- Working Family Credit available for low-to-moderate income earners
- No deduction for federal income taxes paid
Minnesota State Income Tax Overview
Minnesota has a graduated state income tax with four brackets ranging from 5.35% to 9.85% for 2025. Single filers enter the top 9.85% bracket on income above $183,340, making Minnesota one of the higher-tax states in the country. Minnesota provides a standard deduction equal to the federal standard deduction and also offers a dependent exemption credit. The state taxes a portion of Social Security income for higher-income residents, though lower-income retirees may qualify for a partial subtraction. Minnesota also offers education-related credits and a renter's property tax credit for qualifying residents.
Minnesota Income Tax Brackets (Single Filers, 2025)
These are the Minnesota state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $32,570 | 5.35% |
| $32,570 - $106,990 | 6.8% |
| $106,990 - $198,630 | 7.85% |
| Over $198,630 | 9.85% |
Source: Minnesota Department of Revenue. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Minnesota Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Minnesota Income Tax
Does Minnesota have a state income tax?
Yes. Minnesota imposes a state income tax with a top marginal rate of 9.85%. This is separate from your federal income tax obligation.
What is the Minnesota income tax rate for 2025?
Minnesota uses a graduated income tax system with rates from 5.35% to 9.85%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Minnesota state tax return?
Most full-year Minnesota residents with income above the state filing threshold must file a state return. Check the Minnesota Department of Revenue for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Minnesota state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Minnesota rate schedule above as a reference, and verify with official Minnesota tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Minnesota state tax -- see the Minnesota rate schedule below to work that out.
Where can I find official Minnesota tax forms?
Official forms, instructions, and filing guidance are available at the Minnesota Department of Revenue.
What is the sales tax rate in Minnesota?
Minnesota's combined state and average local sales tax rate is 7.49%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Minnesota 2025 state taxes due?
2025 taxes are generally filed in 2026. The Minnesota filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your Minnesota Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Minnesota state tax owed to the Minnesota Department of Revenue. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Minnesota Bill
Pre-tax retirement contributions reduce your federal and Minnesota taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Minnesota-specific credits and deductions that don't exist at the federal level are listed at the Minnesota Department of Revenue -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Minnesota's combined state-plus-average-local sales tax rate is 7.49%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Minnesota Department of Revenue or a qualified tax professional for guidance specific to your situation.