How Minnesota taxes retirement income in 2026 — Social Security, pensions and IRA distributions — starting from the federal worksheet that decides how much of a benefit is taxable at all, then the state's own subtractions, cliffs and credits, on your figures.
Working income instead? The Minnesota paycheck calculator covers wages.
Social Security in Minnesota: Taxed with relief. The federal worksheet runs first — the state only ever sees the federally taxable portion, and most states then exempt it anyway.
From the gross benefit to the state tax, step by step: the federal worksheet, the state's inclusion, the pension subtraction, then the brackets.
| Social Security benefit | $24,000 |
| Federally taxable portion (Pub. 915) | $19,800 |
| Taxed by Minnesota | $0 |
| Pension / IRA income | $30,000 |
| Minnesota pension subtraction | — |
| Other income | $10,000 |
| Total Minnesota tax | $1,321 |
| of which: the tax on Social Security | $0 |
The default case: $24,000 of Social Security, $30,000 of pension/IRA income, $10,000 of other income, single and 65+. Provisional income is $52,000, so $19,800 of the benefit is federally taxable. Minnesota then taxes $0 of that portion, subtracts $0 of pension income, and the total Minnesota tax lands at $1,321.
Now move the age band to 55–64, or push the other income up: Minnesota’s subtraction steps down 10% per $4,000 of AGI over its threshold.
The state's Social Security rule, its pension treatment, and the federal worksheet both stand on.
Simplified subtraction: 100% of taxable Social Security below 2026 AGI thresholds of $110,780 (MFJ/surviving spouse), $86,410 (single/head of household) or $55,390 (MFS), reduced by 10% for each $4,000 of AGI over the threshold ($2,000 for MFS), reaching zero at $40,000 over. The taxpayer takes the greater of the simplified subtraction or the alternate subtraction (caps $5,840 MFJ / $4,560 single-HoH, reduced by 20% of provisional income over $88,630 / $69,250). The calculator models the simplified subtraction; Minnesota lets you take the greater of that or the alternate subtraction (caps $4,560 single / $5,840 joint, phased by provisional income), which wins for some incomes.
Source: Minnesota Department of Revenue / Minn. Stat. §290.0132.
Qualified public pension subtraction only (non-Social-Security-covered public employment, Minn. Stat. 290.0132 subd. 34): 2026 maximum $13,850 (other filers) / $27,690 (MFJ), phased out at 10% per $2,000 over the same AGI thresholds as the Social Security subtraction. No exclusion for private pensions.
Source: Minnesota Department of Revenue / Minn. Stat. §290.0132.
Before any state touches your benefits, the IRS decides how much of them is taxable at all: provisional income (your other income plus half the benefit) is tested against $25,000/$34,000 single or $32,000/$44,000 joint, and 0%, up to 50%, or up to 85% of the benefit enters federal AGI. Every figure on this page starts from that worksheet — the calculator runs it for you — and the states that tax Social Security then apply their own subtraction, credit or cliff to the federally taxable portion.
Source: IRS Publication 915 — Social Security and Equivalent Railroad Retirement Benefits.
Partly. Simplified subtraction: 100% of taxable Social Security below 2026 AGI thresholds of $110,780 (MFJ/surviving spouse), $86,410 (single/head of household) or $55,390 (MFS), reduced by 10% for each $4,000 of AGI over the threshold ($2,000 for MFS), reaching zero at $40,000 over. On the default case below, $0 of the state tax falls on the Social Security portion.
On $24,000 of Social Security, $30,000 of pension/IRA income and $10,000 of other income (single, 65+), the federally taxable part of the benefit is $19,800. Minnesota taxes $0 of it, subtracts $0 of pension income, and the total state tax is $1,321. Change any input and the whole chain recomputes.
It depends on provisional income — other income plus half the benefit. Under $25,000 single / $32,000 joint, none of it is taxable; in the middle band, up to 50%; above $34,000 / $44,000, up to 85%. No more than 85% of a benefit is ever taxable federally. The calculator runs the IRS Publication 915 worksheet on your figures.
Qualified public pension subtraction only (non-Social-Security-covered public employment, Minn. Stat. 290.0132 subd. 34): 2026 maximum $13,850 (other filers) / $27,690 (MFJ), phased out at 10% per $2,000 over the same AGI thresholds as the Social Security subtraction. The calculator applies the subtraction where it is a clean dollar cap and describes the source-specific exemptions (government, military and railroad pensions in several states) rather than guessing your pension’s source.
In several states, yes: subtractions switch on at 55, 60, 62, 65 or full retirement age depending on the state and the provision — Colorado’s pool starts at 55, Georgia’s big exclusion at 65, Iowa’s full exclusion at 55. The age switch on this calculator applies each state’s age tests at band level; exact birthdays matter at the edges, which the page flags.
Minnesota retirement income tax calculator for 2026: on $24,000 of Social Security, $30,000 of pension/IRA income and $10,000 other income at 65+, the Minnesota tax is $1,321 — Social Security is taxed with relief in Minnesota. Enter your own retirement income.
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How Minnesota taxes retirement income in 2026: Social Security (taxed with relief), pension and IRA subtractions, and the federal worksheet underneath — applied to your benefits, your pension and your age.
On the default case — $24,000 of benefits, $30,000 of pension income, $10,000 other income at 65+ — Minnesota takes $1,321, of which $0 falls on the Social Security portion.
The computation order matters and is the order the states use: federal taxable benefits first (Publication 915), then the state’s own inclusion and subtraction rules, then the state brackets through the same verified engine as the paycheck calculators.
Partly — Minnesota taxes the federally taxable portion with a subtraction, credit or income test on top.
Because state retirement relief is age-gated: subtractions switch on at 55, 60, 62, 65 or full retirement age. The age band applies each state’s test at band level.
Everything else in AGI — wages, interest, dividends, business income, and capital gains (which stack into the same state base; the capital gains pages price that layer separately).
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