Minnesota Tax Brackets 2025
Minnesota state income tax rates for tax year 2025 — 4 progressive brackets from 5.35% to 9.85%, with separate thresholds for single filers and married filing jointly. Source: Minnesota income tax brackets for tax year 2026.
Tax year
2025
Type
Progressive
Rate range
5.35%–9.85%
Brackets
4
Minnesota state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,964 | 5.93% | $2,763 | 5.53% |
| $75,000 | $4,664 | 6.22% | $4,463 | 5.95% |
| $100,000 | $6,377 | 6.38% | $6,163 | 6.16% |
| $150,000 | $10,302 | 6.87% | $9,563 | 6.38% |
| $250,000 | $19,485 | 7.79% | $17,154 | 6.86% |
| $500,000 | $44,110 | 8.82% | $40,680 | 8.14% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $30,070 | 5.35% |
| $30,070 – $98,760 | 6.8% |
| $98,760 – $183,340 | 7.85% |
| Over $183,340 | 9.85% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $43,950 | 5.35% |
| $43,950 – $174,610 | 6.8% |
| $174,610 – $304,970 | 7.85% |
| Over $304,970 | 9.85% |
How Minnesota tax is calculated on $75,000 (2025, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $30,070 | 5.35% | $1,609 |
| $30,070 – $75,000 | 6.8% | $3,055 |
| Total Minnesota tax | 6.22% eff. | $4,664 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Minnesota's rates
Minnesota has the highest top state income tax rate in the Midwest at 9.85% on income over $183,340 (single filer, 2025) / $203,150 (single filer, 2026) — thresholds are indexed annually. Its four-bracket progressive system includes a standard-deduction phaseout that effectively adds roughly 1% to marginal rates for upper-middle earners before they reach the top bracket, making Minnesota's effective rate schedule steeper than the stated brackets suggest.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
Planning note
If your Minnesota taxable income is in the $195,000–$285,000 range, the standard-deduction phaseout can push your effective marginal rate above the stated bracket rate. Time bonus income, RSU vesting, or Roth conversions with the all-in Minnesota rate in mind — not just the published bracket.
View 2026 Minnesota tax brackets for the latest rates.
Frequently asked questions
What are the Minnesota tax brackets for 2025?
Minnesota has 4 progressive brackets for 2025, ranging from 5.35% on the lowest bracket up to 9.85% on income above $183,340 (single filer). See the full table above for every rate and threshold.
What is the top Minnesota income tax rate in 2025?
9.85%, applied to taxable income above $183,340 for single filers ($304,970 for married filing jointly).
How much Minnesota state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $6,377 in Minnesota state income tax for 2025 — an effective rate of 6.38%. Married filing jointly with the same income owes $6,163 (6.16% effective). Federal tax is separate.
Are Minnesota 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Minnesota bracket thresholds in effect for tax year 2025. For the latest, refer to Minnesota income tax brackets for tax year 2026 (https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption).
Does Minnesota tax Social Security benefits?
Minnesota does not tax Social Security benefits for most taxpayers, offering a subtraction that phases out at higher income levels. If your federal AGI exceeds $100,000 (married) or $75,000 (single), the subtraction is reduced. Minnesota does tax most other forms of retirement income including pensions and 401(k)/IRA distributions.
Explore more Minnesota tax info
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