Minnesota uses a graduated state income tax, which means different layers of Minnesota taxable income are taxed at different rates. It is one of the higher-rate state income tax systems, so a good paycheck estimate needs the state brackets, federal income tax, FICA, deductions, credits, and withholding choices working together.
This page brings the Minnesota income tax picture together in one place: the state brackets, Minnesota deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Minnesota state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 5.35% | Up to $33,340 | Up to $48,750 | Up to $24,375 | Up to $41,050 |
| 6.8% | $33,340 – $109,520 | $48,750 – $193,660 | $24,375 – $96,830 | $41,050 – $164,950 |
| 7.85% | $109,520 – $203,340 | $193,660 – $338,240 | $96,830 – $169,120 | $164,950 – $270,310 |
| 9.85% | Over $203,340 | Over $338,240 | Over $169,120 | Over $270,310 |
Brackets apply to Minnesota taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Minnesota's Working Family Credit uses its own formula (not a percentage of the federal EITC) and is not included here, so qualifying low-income filers may owe less than shown.
Minnesota uses a graduated income tax system rather than a single flat rate. The table above shows the current Minnesota brackets for each filing status. Your marginal rate is the rate applied to your next dollar of taxable income, while your effective rate is the average rate across all of your taxable income.
Minnesota deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | Up to $15,300 — phases down to $3,060 between AGI $244,400 and $432,180 | $0 |
| Married Filing Jointly | Up to $30,600 — phases down to $6,120 between AGI $244,400 and $554,580 | $0 |
| Married Filing Separately | Up to $15,300 — phases down to $3,060 between AGI $122,200 and $277,290 | $0 |
| Head of Household | Up to $23,000 — phases down to $4,600 between AGI $244,400 and $493,780 | $0 |
These amounts are subtracted from income before Minnesota's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Minnesota reduces the standard deduction for incomes above about $232,000-$244,000 (half that for married filing separately), down to 20% of the full amount at very high incomes. This tool phases it down smoothly across that range; Minnesota's official worksheet uses a two-rate formula, so results inside the range can differ modestly.
Minnesota taxable income does not always match federal taxable income. The state has its own deductions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Minnesota tax. The table above shows the Minnesota deduction and adjustment rules stored in the PaycheckNet database.
Minnesota local income taxes
Minnesota does not generally have a broad city wage income tax system like New York City or many Ohio municipalities. Local governments may still collect other taxes and fees, but those are separate from local income tax withholding on wages. If the PaycheckNet database contains Minnesota locality-specific income tax entries, they will appear in the table above.
What you actually pay in Minnesota
| Gross Income | Federal | Minnesota | FICA | Combined |
|---|---|---|---|---|
| Up to $15,300 | -7.65% | 0% | 7.65% | 0% |
| $15,300 – $16,100 | 7.65% | 5.35% | 7.65% | 20.65% |
| $16,100 – $28,500 | 10% | 5.35% | 7.65% | 23% |
| $28,500 – $48,640 | 12% | 5.35% | 7.65% | 25% |
| $48,640 – $66,500 | 12% | 6.8% | 7.65% | 26.45% |
| $66,500 – $121,800 | 22% | 6.8% | 7.65% | 36.45% |
| $121,800 – $124,820 | 24% | 6.8% | 7.65% | 38.45% |
| $124,820 – $184,500 | 24% | 7.85% | 7.65% | 39.5% |
| $184,500 – $200,000 | 24% | 7.85% | 1.45% | 33.3% |
| $200,000 – $217,875 | 24% | 7.85% | 2.35% | 34.2% |
| $217,875 – $218,640 | 32% | 7.85% | 2.35% | 42.2% |
| $218,640 – $244,400 | 32% | 9.85% | 2.35% | 44.2% |
| $244,400 – $272,325 | 32% | 10.49% | 2.35% | 44.84% |
| $272,325 – $432,180 | 35% | 10.49% | 2.35% | 47.84% |
| $432,180 – $656,700 | 35% | 9.85% | 2.35% | 47.2% |
| Over $656,700 | 37% | 9.85% | 2.35% | 49.2% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Minnesota each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Minnesota adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Minnesota Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $786 | $2,295 | $4,501 | $25,499 | 15% |
| $50,000 | $3,820 | $1,876 | $3,825 | $9,521 | $40,479 | 19% |
| $75,000 | $7,670 | $3,576 | $5,738 | $16,984 | $58,016 | 22.6% |
| $100,000 | $13,170 | $5,276 | $7,650 | $26,096 | $73,904 | 26.1% |
| $150,000 | $24,734 | $8,941 | $11,475 | $45,150 | $104,850 | 30.1% |
| $200,000 | $36,734 | $12,866 | $14,339 | $63,939 | $136,061 | 32% |
| $300,000 | $68,134 | $22,700 | $16,689 | $107,523 | $192,477 | 35.8% |
| $500,000 | $138,134 | $43,248 | $21,389 | $202,772 | $297,228 | 40.6% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
Minnesota's Working Family Credit uses its own formula (not a percentage of the federal EITC) and is not included here, so qualifying low-income filers may owe less than shown.
The combined table shows what a Minnesota resident really pays on their next dollar once federal tax, Minnesota state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Minnesota as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Minnesota take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Minnesota as your state. To compare Minnesota against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Minnesota income tax flat or progressive?
Minnesota has a graduated state income tax, not a single flat income tax. Different layers of taxable income are taxed at different rates.
Does Minnesota have local income tax?
Minnesota does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately.
Do Minnesota workers still pay Social Security and Medicare?
Yes. Minnesota workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Minnesota state income tax.