Minnesota income tax brackets for 2026
Minnesota taxes wages at rates from 5.35% to 9.85%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $33,310 | 5.35% |
| $33,310 to $109,430 | 6.8% |
| $109,430 to $203,150 | 7.85% |
| Over $203,150 | 9.85% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $48,700 | 5.35% |
| $48,700 to $193,480 | 6.8% |
| $193,480 to $337,930 | 7.85% |
| Over $337,930 | 9.85% |
Deductions, exemptions and credits
| Standard deduction | $15,300 single · $30,600 married |
|---|---|
| Dependent exemption | $5,300 each |
- Minnesota has four brackets from 5.35% to 9.85%, one of the higher top rates in the country, with thresholds indexed each year.
- Minnesota Paid Leave started on January 1, 2026, so most workers now see up to 0.44% of wages deducted for it.
- The standard deduction shrinks for incomes above about $244,000.
Minnesota payroll deductions
Besides income tax, Minnesota requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Minnesota Paid Leave (employee share) | 0.44% | First $184,500 of wages |
- MN Paid Leave: New on January 1, 2026: a 0.88% premium on wages up to the Social Security wage base, of which employers may deduct up to half, 0.44%.
Local income taxes in Minnesota
Minnesota cities and counties do not tax wages.
Example: $60,000 salary in Minnesota
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Minnesota income tax | -$98.33 | -$2,556.61 |
| MN Paid Leave | -$10.15 | -$264.00 |
| Take-home pay | $1,829.59 | $47,569.40 |
Minnesota income tax is about $2,556.61 a year here, 4.26% of gross pay. All taxes together take 20.7% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Minnesota at different salaries
Yearly take-home pay for a single filer in Minnesota, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $94,879 a year (20.9% in taxes).
| Salary | Minnesota tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $918 | $25,367 | $975.64 |
| $45,000 | $1,787 | $36,551 | $1,405.79 |
| $60,000 | $2,821 | $47,569 | $1,829.59 |
| $80,000 | $4,269 | $60,841 | $2,340.05 |
| $100,000 | $5,717 | $73,463 | $2,825.52 |
| $150,000 | $9,602 | $104,189 | $4,007.27 |
| $250,000 | $18,235 | $164,947 | $6,344.13 |
The Minnesota tax column includes state payroll contributions as well as income tax.
How the Minnesota paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Minnesota tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, less exemptions, run through the brackets above, then divided by the number of paychecks.
Minnesota tax = Brackets(Wages − pre-tax deductions − standard deduction − exemptions)