Minnesota state income tax rates and calculator

Minnesota personal income tax rates for 2024

Minnesota has four income tax brackets for the 2024 tax year, for income reported on tax returns in 2025.

Both Minnesota and the federal government use a graduated, or progressive, tax system. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.

For example, a single filer in Minnesota with $40,000 in taxable income in 2024 will pay a 5.35 percent tax rate on their first $31,690 of income, and then a 6.8 percent tax rate on income from $31,690 to $40,000. Read more about marginal vs. effective tax rates.

Source: Minnesota Department of Revenue

Just as with the federal tax return deadline, Minnesota tax returns are due by April 15, unless that day falls on a weekend or holiday, in which case they’re due the next business day.

Who has to file Minnesota state taxes?

Minnesota residents living in the state all year must file a return if their income exceeds the minimum requirements, outlined below. The same applies to those living in the state for part of the year and some nonresidents.

You’ll need to file a tax return if you’re:

• Single, under the age of 65, and you made more than $14,575  during the tax year
• Single, 65 or older, and made more than $16,525
• Married, both spouses are under the age of 65, and made more than $29,150
• Married, one spouse is 65 or older, and made more than $30,700
• Married, both spouses are 65 or older, and made more than $32,250

You might need to file a tax return even if your income doesn’t meet the filing requirements in order to claim a refund of taxes paid or to get a tax credit.

Minnesota has a reciprocity agreement with Michigan and North Dakota, meaning if residents of those states are working in Minnesota, they may not have to pay taxes in Minnesota, and vice versa.

Is there a personal exemption or standard deduction in Minnesota?

Minnesota offers a standard deduction (see amounts by filing status, below).

Also,  taxpayers can receive a $5,050 exemption for each qualifying dependent.

Source: Minnesota Department of Revenue

Minnesota sales tax rate

Minnesota’s sales tax rate is 6.875 percent.

Some local jurisdictions also impose sales taxes. The average state and local combined sales tax rate is 8.04 percent, according to the Tax Foundation.

To find the sales tax rate for a particular area in the state, visit the Minnesota Revenue Department’s sales tax rate calculator.

Other things to know about Minnesota taxes

• Property taxes are collected at the local level. The effective (average) property tax rate in the state is 0.98 percent, according to the Tax Foundation.
• Minnesota’s estate tax is graduated, based on the value of the estate, with rates ranging from 13 percent to 16 percent. There is no inheritance tax.
• The corporate tax rate is 9.8 percent.
• The gasoline tax is 31.8 cents per gallon, effective January 1, 2025.
• Marijuana is legal for recreational and medicinal purposes in Minnesota. The marijuana tax is 10 percent (in addition to the sales tax).
• The cigarette tax is $3.83 per pack, effective Jan. 1, 2025.