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.
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% |
About Minnesota's 2025 rates
Minnesota uses a progressive tax system where higher portions of income are taxed at higher rates. The state does not tax Social Security benefits for most taxpayers, offering a subtraction that phases out at higher income levels. Minnesota also provides a working family credit for lower-income earners.
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.