The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from the 2026 Minnesota brackets: 5.35%, 6.8%, 7.85%, 9.85%
- Standard deduction $15,300 single or separate, $23,000 head of household, $30,600 joint
- Deduction reduced by 3% of AGI over $244,400 up to $337,800 plus 10% of AGI above $337,800 (half those amounts if separate), at most 80%; reduced by 80% when AGI is over $1,107,750
- Minnesota income tax = tax from the rate schedule
How it works
Tax year: 2026.
Minnesota taxes income at 5.35% to 9.85%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Minnesota has four rates. The 2026 bracket thresholds and standard deduction are the Department of Revenue's inflation-adjusted amounts for tax year 2026. The dependent exemption is $5,300 per dependent and is not applied here.
The standard deduction is reduced once AGI passes $244,400 ($122,200 separate): by 3 percent of AGI over that amount up to $337,800 ($168,900 separate) and 10 percent of AGI above it, never more than 80 percent of the deduction, and by a flat 80 percent when AGI is over $1,107,750. The tool applies that reduction to the income entered as AGI.
Local taxes: Minnesota cities and counties do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Minnesota income tax rate for 2026?
Minnesota taxes income at 5.35% to 9.85% for 2026. Tax from the 2026 Minnesota brackets: 5.35%, 6.8%, 7.85%, 9.85%.
What is the Minnesota standard deduction?
Single: $15,300; Married filing jointly or surviving spouse: $30,600; Head of household: $23,000; Married filing separately: $15,300 (2026, at low income).
Are there local income taxes in Minnesota?
Minnesota cities and counties do not levy a local income tax.
Sources
- Minnesota DOR, tax year 2026 inflation-adjusted amounts
- Minnesota DOR, 2026 brackets, standard deduction and dependent exemption
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.