How Minnesota taxes your paycheck
Minnesota taxes wages in four brackets, from 5.35% to 9.85%. For a single filer in 2026, the first $33,310 of taxable income is taxed at 5.35%. The top rate starts above $203,150.
First you subtract a standard deduction: $15,300 if single, $30,600 for a married couple, or $23,000 for a head of household. Each dependent takes off another $5,300. New in 2026, your paycheck also shows a Paid Leave premium of up to 0.44% of wages.
Here's an example. A single person earns $60,000 and puts $3,000 in a 401(k) and $2,000 toward health insurance. Minnesota taxes $39,700, for about $2,216.61 in income tax. Paid Leave adds about $255.20. This is an estimate, not your exact bill.
Minnesota tax rates and rules for 2026
Minnesota has graduated rates from 5.35% to 9.85%.
| Taxable income | Rate |
|---|---|
| $0 to $33,310 | 5.35% |
| $33,310 to $109,430 | 6.8% |
| $109,430 to $203,150 | 7.85% |
| Over $203,150 | 9.85% |
| Taxable income | Rate |
|---|---|
| $0 to $48,700 | 5.35% |
| $48,700 to $193,480 | 6.8% |
| $193,480 to $337,930 | 7.85% |
| Over $337,930 | 9.85% |
| Taxable income | Rate |
|---|---|
| $0 to $24,350 | 5.35% |
| $24,350 to $96,740 | 6.8% |
| $96,740 to $168,965 | 7.85% |
| Over $168,965 | 9.85% |
| Taxable income | Rate |
|---|---|
| $0 to $41,010 | 5.35% |
| $41,010 to $164,800 | 6.8% |
| $164,800 to $270,060 | 7.85% |
| Over $270,060 | 9.85% |
- Starts from
- Wages after pre-tax deductions
- 401(k) contributions
- Lower your state taxable wages
- Standard deduction
- $15,300 single, $30,600 married filing jointly, $15,300 married filing separately, $23,000 head of household
- Exemption
- $0 per filer ($0 for a joint return); plus $5,300 per dependent
- Paid Leave (employee share)
- 0.44% of wages up to $185,000
Local taxes
No local income tax on wages.
What this estimate leaves out
- The standard deduction shrinks once adjusted gross income passes $244,400 ($122,200 if married filing separately), and the dependent exemption phases out at high incomes too.
- The Minnesota child tax credit (up to $1,800 per qualifying child, phasing out above $38,770 of income for married couples and $32,680 for others) and the working family credit.
- Employers can choose to pay more of the Paid Leave premium, so your deduction may be less than 0.44%.
Frequently asked questions
What is the Minnesota Paid Leave deduction?
It's a new premium that started January 1, 2026. It pays for the state's paid family and medical leave program. Your employer can take up to 0.44% of your wages, on pay up to $185,000. Some employers pay more of it for you.
Does Minnesota tax 401(k) contributions?
No. Minnesota starts from your federal income, so traditional 401(k) and 403(b) contributions are left out. Roth contributions are taxed as normal pay.
Is there local income tax in Minnesota?
No. Minnesota cities and counties don't charge an income tax on wages.
Does the Minnesota child tax credit show up here?
Not in this estimate. Families with lower incomes may get up to $1,800 per child back when they file. It phases out as income rises, starting at $38,770 for married couples in 2026.
Sources
- Minnesota Department of Revenue: 2026 brackets, standard deduction and dependent exemption
- Minnesota Department of Revenue: Tax Year 2026 Inflation-Adjusted Amounts
- Minnesota Paid Leave (DEED): Premium rate and contributions
Figures checked 2026-10-25. The federal side uses the same 2026 rules as the main paycheck calculator, where the formula and method are explained. Found a problem? Tell us.