Minnesota Income Tax Calculator 2026 — 4 Brackets up to 9.85%
Calculate your 2026 Minnesota state income tax with all 4 progressive brackets (5.35%–9.85%) plus the 1% NII surtax. Compare MN vs neighboring states.
$
= $7,083 / month $
1% surtax on NII above $1M (single) Common salaries:
$0
MN State Tax
$0
Federal Income Tax
0%
MN Effective Rate
0%
MN Marginal Rate
Minnesota Tax Bracket Breakdown
| MN Bracket | Taxable in Bracket | Rate | Tax |
|---|
Tax Computation Summary
How to Use This Minnesota Income Tax Calculator
Enter your annual gross income and select your filing status. If you have net investment income exceeding $1,000,000 (single), also enter that amount to calculate the 1% Minnesota surtax. Results show bracket-by-bracket breakdown, MN effective and marginal rates, and combined federal + state totals.
The Formula
MN Standard Deduction: $14,575 (single) / $29,150 (married jointly) [2026]
MN Taxable Income = Gross Income − MN Standard Deduction
MN Tax = Bracket calculation (5.35% → 9.85%)
MN NII Surtax = max(0, NII − $1,000,000) × 1% [single; $2M for MFJ]
MN Total = MN Tax + MN Surtax
MN Taxable Income = Gross Income − MN Standard Deduction
MN Tax = Bracket calculation (5.35% → 9.85%)
MN NII Surtax = max(0, NII − $1,000,000) × 1% [single; $2M for MFJ]
MN Total = MN Tax + MN Surtax
Example
Sarah, Single, $130,000 salary in Minnesota 2026:
MN taxable income: $130,000 − $14,575 = $115,425
5.35% on $31,690 = $1,695 | 6.80% on $72,400 = $4,923 | 7.85% on $11,335 = $890
MN income tax: $7,508
MN effective rate: 5.78% | MN marginal rate: 7.85%
MN taxable income: $130,000 − $14,575 = $115,425
5.35% on $31,690 = $1,695 | 6.80% on $72,400 = $4,923 | 7.85% on $11,335 = $890
MN income tax: $7,508
MN effective rate: 5.78% | MN marginal rate: 7.85%
Extended
Minnesota vs Neighboring States
Compare MN income tax to WI, IA, SD, ND at your income level
State income tax comparison at your income level across Minnesota's neighboring states.
| State | State Tax | State Eff. Rate | Fed + State Total | Savings vs MN |
|---|
Complete tax picture for a Minnesota resident.
| Tax Component | Amount | % of Gross |
|---|
Frequently Asked Questions
What are the Minnesota income tax brackets for 2026?
Minnesota has 4 tax brackets for 2026 (single filers): 5.35% on income $0–$31,690; 6.80% on income $31,690–$104,090; 7.85% on income $104,090–$193,240; and 9.85% on income above $193,240. Married filing jointly brackets are roughly doubled: 5.35% to $46,330; 6.80% to $184,040; 7.85% to $321,450; 9.85% above $321,450.
What is the Minnesota standard deduction for 2026?
The Minnesota standard deduction for 2026 is $14,575 for single filers and $29,150 for married filing jointly. Head of household filers use $21,900. Unlike some states, Minnesota's standard deduction closely mirrors the federal amount, meaning your state and federal taxable income are generally similar (before state-specific adjustments).
Does Minnesota have a surtax on investment income?
Yes. Minnesota imposes a 1% surtax on net investment income (NII) exceeding $1,000,000 for single filers and $2,000,000 for married filing jointly. Net investment income includes interest, dividends, capital gains, rents, royalties, and passive business income — similar to the federal NIIT definitions. This is separate from the regular income tax brackets.
How does Minnesota income tax compare to neighboring states?
Minnesota has the highest top rate (9.85%) among its neighbors. Wisconsin tops out at 7.65%, Iowa at 6.00% (flat as of 2026), North Dakota at 2.5% (flat), and South Dakota has no income tax. Minnesota offsets its higher rates with strong public services, well-funded schools, and low property tax rates in rural areas.
Does Minnesota tax Social Security benefits?
Yes, but with significant exemptions. Minnesota taxes Social Security benefits, but single filers with AGI under $105,000 and joint filers under $130,000 can subtract all Social Security income. The subtraction phases out for incomes above those thresholds. This makes Minnesota less friendly for middle-income retirees than states like Florida or Texas.