Minnesota tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 5.35% – 9.85% |
| Standard deduction | Single $15,300 · Married filing jointly $30,600 · Head of household $23,000 · Married filing separately $15,300 |
| Personal exemption | Single $0 · Married filing jointly $0 · Head of household $0 · per dependent $5,300 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | Paid Leave (employee share) |
| Local income taxes | None |
Minnesota income tax brackets 2026
Rates apply to Minnesota taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 5.35% | $0 | $0 | $0 | $0 |
| 6.8% | $33,310 | $48,700 | $41,010 | $24,350 |
| 7.85% | $109,430 | $193,480 | $164,800 | $96,740 |
| 9.85% | $203,150 | $337,930 | $270,060 | $168,965 |
Minnesota employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Paid Leave (employee share) 2026–2027 premium rate: 0.88% (large employers). Employee max: 0.44% (50% of total). Small employers (≤30 employees AND avg wage ≤150% of statewide avg): reduced rate 0.66%; employee max still 0.44%. Wage base is 2026 Social Security withholding limit rounded to nearest $1,000 ($185,000). Premiums began January 1, 2026; benefits available January 1, 2026. | 0.44% | $185,000 | $814.00 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Minnesota income tax | $111.41 | $2,897 |
| Paid Leave (employee share) | $11.00 | $286 |
| Take-home pay | $1,970.19 | $51,225 |
Effective tax rate 21.2%; tax on the next dollar earned 26.9%. Minnesota taxable income is $49,700.
Second example: $120,000, married filing jointly, two children
Take-home $100,000 a year ($3,846.14 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Minnesota income tax $4,652, state payroll taxes $528.
How the Minnesota estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Minnesota standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- Add Paid Leave (employee share) on wages after Section 125 deductions, up to its wage base or annual cap.
- Divide the annual total by your number of paychecks.
What this Minnesota calculator does not model
- Minnesota Marriage Credit
- Minnesota Working Family Credit (state EITC)
- Child and Dependent Care Credit
- K-12 Education Credit
- Other Minnesota credits
- Additional standard deduction for age 65+ or blindness
- Standard deduction and dependent exemption phase-downs at high AGI
Data notes
- Brackets adjusted 2.369% for inflation from 2025 per Minn. Stat. 290.06 and the U.S. Chained CPI-U. Rounded to nearest $10.
- Minnesota has no personal exemption for the taxpayer or spouse; however, a per-dependent exemption of $5,300 applies for each dependent.
- Standard deductions: single $15,300; MFJ $30,600; head of household $23,000; married filing separately $15,300. All per official December 16, 2025 press release.
- MFS brackets are exactly half the MFJ brackets.
Sources
- State income tax: Minnesota Income Tax Rates and Brackets – Tax Year 2026 (read 2026-10-07)
- State income tax: MN DOR Press Release – December 16, 2025: 2026 Income Tax Brackets, Standard Deduction and Dependent Exemption (read 2026-10-07)
- State income tax: 2026 Minnesota Withholding Tax Instructions and Tables (read 2026-10-07)
- Paid Leave (employee share): Premium rate and contributions – Minnesota Paid Leave (pl.mn.gov) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Iowa, North Dakota, South Dakota, Wisconsin
States with a similar tax setup: New York, Connecticut, Virginia, District of Columbia, Delaware, Kansas
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.