Income Tax Rates and Brackets

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 .)