Minnesota income tax, by filing status
Tax year 2026
Tax on a $75,000 salary
$3,577
4.77% of pay, single filer
Against other states
6 of 51
1 takes the most
Top rate
9.85%
on the highest incomes only
Tax-free first
$15,300
of income, single filer
What filing status changes in Minnesota
- The bands in Minnesota do get wider for couples, just not evenly. With 4 bands and uneven widening, whether marrying costs you depends on how the two incomes compare.
- Minnesota treats head of household as its own case, with its own bands. That is not universal — plenty of states just reuse the single table.
- Minnesota shelters your first $15,300 from tax when you file alone. Filing together doubles it, to $30,600.
- Minnesota widens joint brackets partially across its 4 bands, so the marriage effect is income-dependent rather than uniform. A couple with one earner generally benefits; two similar incomes generally do not, and the divergence widens approaching the about 9.85% top rate.
- Minnesota maintains an independent head-of-household schedule. Roughly a third of income-taxing states do; the remainder apply the single schedule to head-of-household filers, so the two groups diverge in how much the status is actually worth.
- Standard deduction in Minnesota: $15,300 single, $30,600 joint. The precise doubling matters more to low earners than to high ones, since a fixed-dollar shelter is a larger share of a smaller income — which is where a shortfall in doubling would bite hardest.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$3,577
- Yours$58,016
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax4.77% | $3,577 |
| Yours77.35% | $58,016 |
Your next $1,000
A $75,000 salary
| Federal, on the next dollar | 22% |
|---|---|
| Social Security and Medicare | 7.65% |
| State, on the next dollar | 6.8% |
| Taken from the next $1,000 | $365 |
Rates shown are federal, Social Security and Medicare, and state. Any local tax is inside the kept amount.
How this state ranks, at this income
A $75,000 salary
| Take-home in Minnesota | $58,016 |
|---|---|
| Rank once local prices are leveledBEA price parity | 35th of 51 |
| Most take-home at this income | South Dakota · $61,593 |
| Best once prices are leveled | South Dakota |
State income tax only — no city or county income tax is applied to any state here.
Your two tax rates
A $75,000 salary
- Next dollar36.45%
- All your pay22.65%
| On the next dollar | 36.45% |
|---|---|
| Across all your pay | 22.65% |
| The gap | 13.8% |
| Tax this year | $16,984 |
The outer ring shows tax on your next dollar. The inner ring shows tax as a share of all your pay.
Which rung you are on
A $75,000 salary
| This rung starts at | $66,500 |
|---|---|
| Next rung starts at | $121,800 |
| Room before it | $46,800 |
Federal only, measured on gross pay — so the first rung is what the standard deduction covers.
Minnesota's ladder
A $75,000 salary
| Rungs in this state | 5 |
|---|---|
| Top rate begins | $218,450 |
Measured on gross pay, so any state standard deduction shows as a 0% first rung.
What filing status is worth
A $75,000 salary
| Single | $58,016 |
|---|---|
| Married filing jointly | $62,247 |
| Married filing separately | $57,886 |
| Head of household | $60,573 |
What each status computes to at this income. Which one you may use depends on your household.
The part never taxed
A $75,000 salary
- Never taxed$16,100
- Taxable$58,900
| Share of your pay | 21.47% |
|---|---|
| Taxable after it | $58,900 |
Federal income tax only. Social Security and Medicare start at the first dollar you earn.
The tax with a ceiling
A $75,000 salary
| Wage base | $184,500 |
|---|---|
| Social Security rate | 6.2% |
| Medicare surtax begins | $200,000 |
Social Security stops at the wage base. Medicare does not, and gains a surtax higher up.
What no income tax costs instead
A $75,000 salary
- Income
- Sales
- Property
| Income tax saved | $3,577 |
|---|---|
| Sales and property added | $0 |
| States with none | 9 |
Against the average of the states with no income tax. Stated assumptions: 30% spent taxably, a $300,000 home.
Minnesota, by when it bites
A $75,000 salary
| 2026-01-01 | Increased the gasoline and diesel excise tax from 31.8 to 32.6 cents per gallon. |
|---|---|
| 2026-01-01 | Increased the cigarette sales tax from 78.6 to 84.0 cents per pack (total with excise $3.826 to $3.880). |
Green moves a tax down, red moves it up, blue changes the structure without a clear direction.
Tax brackets — Single
| Taxable income | Rate |
|---|---|
| Up to $33,310 | 5.35% |
| $33,310 – $109,430 | 6.8% |
| $109,430 – $203,150 | 7.85% |
| Over $203,150 | 9.85% |
Tax brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| Up to $48,700 | 5.35% |
| $48,700 – $193,480 | 6.8% |
| $193,480 – $337,930 | 7.85% |
| Over $337,930 | 9.85% |
Tax brackets — Head of household
| Taxable income | Rate |
|---|---|
| Up to $41,010 | 5.35% |
| $41,010 – $164,800 | 6.8% |
| $164,800 – $270,060 | 7.85% |
| Over $270,060 | 9.85% |
Tax brackets — Married filing separately
| Taxable income | Rate |
|---|---|
| Up to $24,350 | 5.35% |
| $24,350 – $96,740 | 6.8% |
| $96,740 – $168,965 | 7.85% |
| Over $168,965 | 9.85% |
What you'd actually owe, by filing status
Same gross income, four filing statuses. The gap between columns is entirely Minnesota's own schedule and deduction — federal tax and FICA are not included here.
| Gross income | Single | Married filing jointly | Head of household | Married filing separately |
|---|---|---|---|---|
| $50,000 | $1,877 | $1,038 | $1,445 | $2,007 |
| $75,000 | $3,577 | $2,375 | $2,941 | $3,707 |
| $100,000 | $5,277 | $4,013 | $4,641 | $5,407 |
Questions people ask
If I earn more, does the higher rate apply to everything?
Only the money above each line takes the higher rate. Everything under it keeps the rate it had, which is why the real share is about 4.77% and not about 9.85%.
Is there an amount this state does not tax at all?
There is a floor. A single filer's first $15,300 is untouched, between the standard deduction and any zero-rate opening band, and the schedule only bites above it.
Can filing together cost us more than filing apart?
It can. The joint thresholds here widen, but not by double — so two similar incomes combined can reach a higher band sooner than they would have separately. The effect is small at modest incomes and grows with them.
Does the tax-free allowance double when we file together?
It does. A joint return gets $30,600 against $15,300 for one person — exactly twice, so the allowance itself neither rewards nor penalizes marrying, whatever the brackets above it do.
Is there a different schedule if I am not single or married?
Yes — this state publishes more than the two obvious schedules, so the status on your return changes which thresholds apply. Choosing the wrong one is a common and expensive mistake, because the bands genuinely differ rather than being scaled copies.
How do this state's marginal rates apply across income?
Minnesota applies each marginal rate only to income within its bracket. The top marginal rate is about 9.85%; measured effective liability at this project's representative income is about 4.77%. Crossing a threshold cannot reduce net income.
Where does state income tax liability begin here?
Liability commences above $15,300 for a single filer, comprising the standard deduction and any zero-rate opening bracket. Filers below that threshold owe no state income tax, though a return may still be required.
Does this schedule create a marriage penalty?
Joint thresholds in Minnesota exceed single thresholds but by less than a factor of two, producing a marriage penalty for couples with comparable incomes. The penalty is zero where one spouse has little income and rises with the symmetry of the two incomes.
How does the standard deduction scale for joint filers here?
The standard deduction doubles exactly for joint filers — $15,300 to $30,600 — so the deduction component is marriage-neutral. Bracket thresholds scale independently and may not be.
Which filing statuses carry their own schedule here?
Minnesota publishes distinct bracket schedules for filing statuses beyond single and married-filing-jointly. Thresholds are set independently rather than derived by scaling, so status selection materially changes liability and cannot be approximated from the single schedule.