Minnesota tax tables 2026
The figures set by or for Minnesota for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Minnesota income tax brackets: Single
| State taxable income, per year | Rate |
|---|---|
| $0 to $33,310 | 5.35% |
| $33,310 to $109,430 | 6.8% |
| $109,430 to $203,150 | 7.85% |
| Over $203,150 | 9.85% |
Source: Minnesota Department of Revenue press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025) · retrieved 2026-10-16
Minnesota income tax brackets: Married filing jointly
| State taxable income, per year | Rate |
|---|---|
| $0 to $48,700 | 5.35% |
| $48,700 to $193,480 | 6.8% |
| $193,480 to $337,930 | 7.85% |
| Over $337,930 | 9.85% |
Source: Minnesota Department of Revenue press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025) · retrieved 2026-10-16
Minnesota income tax brackets: Married filing separately
| State taxable income, per year | Rate |
|---|---|
| $0 to $24,350 | 5.35% |
| $24,350 to $96,740 | 6.8% |
| $96,740 to $168,965 | 7.85% |
| Over $168,965 | 9.85% |
Source: Minnesota Department of Revenue press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025) · retrieved 2026-10-16
Minnesota income tax brackets: Head of household
| State taxable income, per year | Rate |
|---|---|
| $0 to $41,010 | 5.35% |
| $41,010 to $164,800 | 6.8% |
| $164,800 to $270,060 | 7.85% |
| Over $270,060 | 9.85% |
Source: Minnesota Department of Revenue press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025) · retrieved 2026-10-16
Minnesota income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 9.85% |
| Standard deduction: Single | $15,300 |
| Standard deduction: Married filing jointly | $30,600 |
| Standard deduction: Married filing separately | $15,300 |
| Standard deduction: Head of household | $23,000 |
| Dependent exemption (each dependent) (exemption) | $5,300 |
Source: Minnesota Department of Revenue press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025) · retrieved 2026-10-16
Employee contributions
Minnesota supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 6.25% |
Source: 2026 Minnesota Income Tax Withholding Instruction Booklet, 'Overtime, Commissions, Bonuses, and Other Supplemental Payments' (p.7) · retrieved 2026-10-16
Minnesota Paid Leave (employee share)
| Item | Value |
|---|---|
| Employee rate | 0.44% |
| Wage base (per year) | $185,000 |
| Annual maximum | $814 |
Source: Minnesota Paid Leave (DEED), Small employer premium rate designation (2026 premiums) · retrieved 2026-10-16
Employer costs
Minnesota state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $44,000 |
| New employer rate | Set by industry |
| Experience-rated range: lowest | 0.4% |
| Experience-rated range: highest | 9.3% |
Minnesota assigns new employers their industry's average rate, plus a 0.40% base tax and a 14% additional assessment on the tax. Enter the total rate from your rate notice.
Source: Unemployment Insurance Minnesota, New employer tax rates · retrieved 2026-10-20
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Official sources
- 2026 Minnesota Income Tax Withholding Instruction Booklet and Tax Tables · retrieved 2026-10-16
- 2026 Form W-4MN, Minnesota Employee Withholding Certificate (Rev. 4/26) · retrieved 2026-10-16
- Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 · retrieved 2026-10-16
- Definition of Wages (withholding) · retrieved 2026-10-16
- Analysis of Session Laws 2026, Chapter 128 (H.F. 2438), Omnibus Tax Bill · retrieved 2026-10-16
- Small employer premium rate designation (2026 Paid Leave premiums) · retrieved 2026-10-16
- Minnesota Paid Leave mandatory employer poster (7/2025) · retrieved 2026-10-16
- Minn. Stat. 268.035 subd. 29 (wages) and 268B.01 subd. 47 · retrieved 2026-10-16
- Unemployment Insurance Minnesota, New employer tax rates · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.