Tax brackets are ranges of income taxed at different rates. Your income and filing status determine your tax bracket. You pay a lower rate on the first part of your income and higher rates as your income goes up. You pay the higher tax rate only on the part of your income in the next tax bracket.

Minnesota’s income tax rates and brackets are set by state law. Tax brackets are recalculated each year based on the rate of inflation. The brackets are rounded to the nearest $10. (See Minnesota Statute 290.06 .)

These tables outline Minnesota’s tax rates and brackets for tax year 2026. If you pay estimated taxes, use this information to plan and pay taxes beginning in April 2026. (Review a full list of inflation adjustments for tax year 2026 .)

Married Filing Jointly Tax Rate Income From... Up To 5.35% $0 $48,700 6.80% $48,701 $ 193,480 7.85% $ 193,481 $337,930 9.85% $337,931

Head of Household Tax Rate Income From... Up To 5.35% $0 $41,010 6.80% $41,011 $164,800 7.85% $164,801 $270,060 9.85% $270,061

Married Filing Separately Tax Rate Income from... Up To 5.35% $0 $24,350 6.80% $24,351 $96,740 7.85% $96,741 $168,965 9.85% $168,966

Single Tax Rate Income From... Up To 5.35% $0 $33,310 6.80% $33,311 $109,430 7.85% $109,431 $203,150 9.85% $203,151

Section Description Statutory Year Tax Year 2026 Amount 270A.03, Subd. 5 Debtor Exemption Income Threshold Unmarried debtor 2019 $16,680 Debtor with one dependent 2019 $21,370 Debtor with two dependents 2019 $25,270 Debtor with three dependents 2019 $28,670 Debtor with four dependents 2019 $30,240 Debtor with five or more dependents 2019 $31,530 290.0121, Subd. 1 Dependent Exemption 2019 $5,300 290.0121, Subd. 2 Disallowed Exemption Amount Married Joint or Surviving Spouse 2019 $366,700 Head of Household 2019 $305,600 Single 2019 $244,500 Married Separate 2019 $183,350 290.0122, Subd. 2 Itemized Deduction Limitation 1st Phase-Out Threshold 2023 $244,400 Married Separate 2023 $122,200 2nd Phase-Out Threshold 2023 $337,800 Married Separate 2023 $168,900 80% Limitation 2023 $1,107,750 290.0123, Subd. 1 Standard Deduction Married Joint or Surviving Spouse 2023 $30,600 Head of Household 2023 $23,000 Single, Married Separate 2023 $15,300 12/1/2025 Additional Standard Deduction for Aged or Blind Married or Surviving Spouse 2023 $1,600 Single, Head of Household 2023 $2,000 290.0123, Subd. 3 Standard Deduction for Dependents Minimum Deduction 2023 $1,300 Additional Deduction over Earned Income 2023 $350 Tax Year 2026 Inflation-Adjusted Amounts In Minnesota Statutes As required by Minnesota Statutes 270C.22, Subd. 2, the following table provides the dollar amounts specified in Minnesota Statutes after adjusting for inflation. All income tax amounts are for tax year 2026. Property tax refund amounts are for tax year 2025. Land grant amounts are payable in calendar year 2026.

Section Description Statutory Year Tax Year 2026 Amount 290.0123, Subd. 5 Standard Deduction Limitation 1st Phase-Out Threshold 2023 $244,400 Married Separate 2023 $122,200 2nd Phase-Out Threshold 2023 $337,800 Married Separate 2023 $168,900 80% Limitation 2023 $1,107,750 290.0132, Subd. 26 Social Security Subtraction Simplified Subtraction Phase-out Threshold Married Joint or Surviving Spouse 2023 $110,780 Single; Head of Household 2023 $86,410 Married Separate 2023 $55,390 Alternate Subtraction Maximum Subtraction Married Joint or Surviving Spouse Not Indexed $5,840 Single, Head of Household Not Indexed $4,560 Married Separate Not Indexed $2,920 Phase-out Threshold Married Joint or Surviving Spouse Not Indexed $88,630 Single; Head of Household Not Indexed $69,250 Married Separate Not Indexed $44,315 290.0132, Subd. 34 Public Pension Subtraction Maximum Subtraction Married Joint or Surviving Spouse 2023 $27,690 Single, Head of Household, Married Separate 2023 $13,850 Phase-out Threshold Married Joint or Surviving Spouse 2023 $110,780 Single; Head of Household 2023 $86,410 Married Separate 2023 $55,390 290.06, Subd. 2c Income Tax Brackets Married Joint or Surviving Spouse 2nd Bracket Threshold 2019 $48,700 3rd Bracket Threshold 2019 $193,480 4th Bracket Threshold 2019 $337,930 Married Separate 2019 2nd Bracket Threshold 2019 $24,350 3rd Bracket Threshold 2019 $96,740 4th Bracket Threshold 2019 $168,965

Section Description Statutory Year Tax Year 2026 Amount Income Tax Brackets (Cont.) Single 2nd Bracket Threshold 2019 $33,310 3rd Bracket Threshold 2019 $109,430 4th Bracket Threshold 2019 $203,150 Head of Household 2nd Bracket Threshold 2019 $41,010 3rd Bracket Threshold 2019 $164,800 4th Bracket Threshold 2019 $270,060 290.067, Subd. 1 Dependent Care Credit Phase-out Threshold 2019 $65,610 290.0661, Subd. 3 Child Credit Maximum Credit 2025 $1,800 290.0661, Subd. 4 Child and WFC Phase-out Threshold Married Joint 2023 $38,770 All Other Filers 2023 $32,680 290.0671, Subd. 1 Working Family Credit Earned Income for Maximum Credit 2023 $9,690 Additional Credit for: One Qualifying Older Child 2023 $1,020 Two Qualifying Older Children 2023 $2,330 Three or More Qualifying Older Children 2023 $2,770 290.0674, Subd. 2 K-12 Credit Phase-out Threshold 2023 $77,550 290.0684, Subd. 2 Section 529 Plan Credit 1st Phase-out Threshold 2019 $98,410 2nd Phase-out Threshold 2019 $177,140 290.091, Subd. 3 AMT Exemption Married Joint 2019 $97,470 Married Separate 2019 $48,740 Single; Head of Household 2019 $73,100

Section Description Statutory Year Tax Year 2026 Amount 290.0922, Subd. 1 Corporate Minimum Fee 2nd Bracket Threshold 2019 $1,280,000 3rd Bracket Threshold 2019 $2,560,000 4th Bracket Threshold 2019 $12,830,000 5th Bracket Threshold 2019 $25,640,000 6th Bracket Threshold 2019 $51,280,000 2nd Bracket Fee 2019 $260 3rd Bracket Fee 2019 $770 4th Bracket Fee 2019 $2,560 5th Bracket Fee 2019 $5,140 6th Bracket Fee 2019 $12,830 477A.12, Subd. 1 Land Grant Amounts per Acre for: Acquired natural resources land 2024 $5.402 Transportation wetland 2024 $5.402 Wildlife management land 2024 $5.402 County-administered natural resources land 2024 $3.157 Land utilization project land 2024 $5.402 Commissioner-adminstered natural resources land 2024 $3.157 For acreage that is at least 25% of total acreage 2024 $0.189 For acreage that is 10% - 25% of total acreage 2024 $0.084 Amount for local assessments to be distributed to counties containing state-owned conservation areas 2024 $315,678.741

290.0693, Renter's Credit Subd. 3 Tax Year 2026 Percent of Income Percent Paid by Claimant Maximum Credit $0 - $6,819 1.0% 5% $2,780 $6,820 - $9,059 1.0% 10% $2,780 $9,060 - $11,319 1.1% 10% $2,700 $11,320 - $15,879 1.2% 10% $2,640 $15,880 - $20,409 1.3% 15% $2,560 $20,410 - $22,669 1.4% 15% $2,490 $22,670 - $24,919 1.4% 20% $2,430 $24,920 - $29,469 1.5% 20% $2,360 $29,470 - $31,739 1.6% 20% $2,290 $31,740 - $33,999 1.7% 25% $2,290 $34,000 - $38,539 1.8% 25% $2,290 $38,540 - $40,799 1.9% 30% $2,290 $40,800 - $47,589 2.0% 30% $2,290 $47,590 - $54,389 2.0% 35% $2,290 $54,390 - $63,469 2.0% 40% $2,290 $63,470 - $65,719 2.0% 45% $2,080 $65,720 - $67,999 2.0% 45% $1,870 $68,000 - $70,279 2.0% 45% $1,590 $70,280 - $72,529 2.0% 50% $1,390 $72,530 - $74,809 2.0% 50% $1,250 $74,810 - $77,069 2.0% 50% $690 $77,070 - $79,329 2.0% 50% $270 $79,330 & up Not Eligible 290.0693, Gross Rent Subd. 1(e) Nursing Home Resident $660 Adult Foster Care Home Resident $1,030 Household Income

290A.04, Homeowners; Homestead Credit Refund Subd. 2 Schedule for 2025 Percent of Income Percent Paid by Claimant Maximum Refund $0 - $2,189 1.0% 12% $3,480 $2,190 - $4,359 1.1% 12% $3,480 $4,360 - $6,599 1.2% 12% $3,480 $6,600 - $8,809 1.3% 17% $3,480 $8,810 - $10,989 1.4% 17% $3,480 $10,990 - $15,379 1.5% 17% $3,480 $15,380 - $17,559 1.6% 17% $3,480 $17,560 - $19,779 1.7% 17% $3,480 $19,780 - $21,969 1.8% 17% $3,480 $21,970 - $24,149 1.9% 22% $3,480 $24,150 - $30,769 2.0% 22% $3,480 $30,770 - $32,959 2.0% 27% $3,480 $32,960 - $37,369 2.0% 27% $3,480 $37,370 - $52,719 2.0% 32% $3,480 $52,720 - $76,879 2.0% 32% $2,820 $76,880 - $87,859 2.0% 37% $2,470 $87,860 - $98,849 2.1% 37% $2,040 $98,850 - $109,839 2.2% 37% $1,830 $109,840 - $120,819 2.3% 37% $1,600 $120,820 - $127,419 2.4% 42% $1,350 $127,420 - $131,839 2.5% 42% $1,130 $131,840 - $137,159 2.5% 47% $920 $137,160 - $142,489 2.5% 47% $680 $142,490 & up Not Eligible 2025 Property Tax Refund Amounts December 1, 2025 Tax Research Division Minnesota Department of Revenue Household Income