Every Minnesota income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 5.35% | $0 | $33,310 | $1,782 |
| 6.8% | $33,310 | $109,430 | $6,958 |
| 7.85% | $109,430 | $203,150 | $14,315 |
| 9.85% | $203,150 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Minnesota taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Minnesota tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,917 | 5.8% | 6.8% |
| $75,000 | $4,617 | 6.2% | 6.8% |
| $100,000 | $6,317 | 6.3% | 6.8% |
| $150,000 | $10,143 | 6.8% | 7.85% |
No material change to Minnesota's rates, brackets or standard deduction is in effect for 2026 on the Tax Foundation figures: the top rate remains 9.85% and the single standard deduction is $15,300. Continuing recent change to remember when filing: the Renter's Credit, moved onto the income tax return (Form M1) from 2025, is claimed that way again for 2026 — there is no separate summer renter's refund.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Minnesota.
Minnesota's four single-filer brackets for 2026 are 5.35% up to $33,310, 6.80% to $109,430, 7.85% to $203,150 and 9.85% above that. The single standard deduction is $15,300, with a $5,300 exemption per dependent, and the standard deduction phases down at high adjusted gross income. The combination — a high top rate and deductions that shrink at the top — makes Minnesota one of the more progressive state systems.
Source: Tax Foundation 2026 state income tax data (Minnesota brackets, $15,300 standard deduction, $5,300 dependent exemption)
Minnesota does tax Social Security, unlike most states in 2026, but it softens that with a dedicated subtraction on Schedule M1M. Since 2023 there are two methods: a simplified method under which filers below set AGI thresholds for their filing status subtract all of their federally taxed Social Security, with the subtraction phasing out by 10% for each $4,000 of AGI above the threshold (each $2,000 for married filing separately), and an alternative method based on provisional income similar to the pre-2023 calculation. You claim the larger result.
Source: Minnesota Department of Revenue, Social Security Benefit Subtraction page and Schedule M1M instructions
Enacted in 2023, Minnesota's Child Tax Credit is a refundable credit of $1,750 per qualifying child under 18, with no cap on the number of children, phasing out as income rises above lower-income thresholds. It sits alongside the state's Working Family Credit and is one of the largest state child credits in the country.
Source: Minnesota Department of Revenue, Child Tax Credit page ($1,750 per child under 18, no limit on number of children)
Renters used to file a separate property tax refund return and receive a separate payment. From 2025 the Renter's Credit is a refundable credit claimed directly on the Minnesota income tax return, Form M1, using the Certificate of Rent Paid supplied by the landlord — so it arrives as part of the normal state refund instead of as a separate later payment. Homeowners still use the separate property tax refund route.
Source: Minnesota Department of Revenue, Renter's Credit guidance
Minnesota has four brackets for a single filer in 2026: 5.35% up to $33,310, 6.80% to $109,430, 7.85% to $203,150 and 9.85% above $203,150. That 9.85% top rate is among the highest in the country, but it only applies to taxable income above $203,150.
On $75,000 as a single filer, this calculator estimates Minnesota tax of $3,577 and take-home of $58,016, after federal tax of $7,670 and FICA of $5,738. At that income a single filer sits in the 6.80% Minnesota bracket on the top slice of taxable income.
Minnesota is one of the few states that still tax Social Security, but it offers a subtraction. Under the simplified method in place since 2023, lower- and middle-income filers can subtract all of the Social Security included in their federal AGI, and the subtraction then phases down as AGI rises; an alternative provisional-income method is also available and you use whichever is larger. Check Schedule M1M for the current-year thresholds for your filing status.
It is a refundable state credit of $1,750 for each qualifying child under 18, with no limit on the number of children. It is aimed at lower-income families: the full amount is available at lower incomes and it phases out as income rises. It is separate from the federal child tax credit and is claimed on the Minnesota return.
It is now part of the income tax return itself. Since the 2025 filing change, renters claim the refundable Renter's Credit on Form M1 using the Certificate of Rent Paid (CRP) from their landlord, instead of filing a separate property tax refund return and waiting for a separate payment later in the year.
For a single filer it is $15,300 for 2026, and there is also a dependent exemption of $5,300 per dependent. The standard deduction phases down at high adjusted gross income, so very high earners get less than the headline $15,300.
Minnesota income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $15,300 standard deduction, worked examples and a find-your-bracket tool.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Every Minnesota income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Minnesota (single filer, 2026), the slice-by-slice tax is $6,317.01 — the top slice is taxed at 9.85%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $15,300 standard deduction comes off first, which is what the companion income calculator works through.
Minnesota taxes income in 4 bands from 5.35% to 9.85%. The standard deduction is $15,300.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Minnesota has four brackets for a single filer in 2026: 5.35% up to $33,310, 6.80% to $109,430, 7.85% to $203,150 and 9.85% above $203,150. That 9.85% top rate is among the highest in the country, but it only applies to taxable income above $203,150.
On $75,000 as a single filer, this calculator estimates Minnesota tax of $3,577 and take-home of $58,016, after federal tax of $7,670 and FICA of $5,738. At that income a single filer sits in the 6.80% Minnesota bracket on the top slice of taxable income.
Minnesota is one of the few states that still tax Social Security, but it offers a subtraction. Under the simplified method in place since 2023, lower- and middle-income filers can subtract all of the Social Security included in their federal AGI, and the subtraction then phases down as AGI rises; an alternative provisional-income method is also available and you use whichever is larger. Check Schedule M1M for the current-year thresholds for your filing status.
It is a refundable state credit of $1,750 for each qualifying child under 18, with no limit on the number of children. It is aimed at lower-income families: the full amount is available at lower incomes and it phases out as income rises. It is separate from the federal child tax credit and is claimed on the Minnesota return.
It is now part of the income tax return itself. Since the 2025 filing change, renters claim the refundable Renter's Credit on Form M1 using the Certificate of Rent Paid (CRP) from their landlord, instead of filing a separate property tax refund return and waiting for a separate payment later in the year.
For a single filer it is $15,300 for 2026, and there is also a dependent exemption of $5,300 per dependent. The standard deduction phases down at high adjusted gross income, so very high earners get less than the headline $15,300.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.