Minnesota Income Tax Rate 2024 - 2025

Minnesota state income tax rate table for the 2024 - 2025 filing season has four income tax brackets with MN tax rates of 5.35%, 6.80%, 7.85% and 9.85% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Minnesota tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment.

Minnesota income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 Minnesota income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment.

Minnesota Single Income Tax Brackets
Income Tax BracketTax Rate 2024
$0to$31,6905.35%
$31,691to$104,0906.8%
$104,091to$193,2407.85%
$193,241to∞9.85%
Minnesota Married Filing Jointly Tax Brackets
Income Tax BracketTax Rate 2024
$0to$46,3305.35%
$46,331to$184,0406.8%
$184,041to$321,4507.85%
$321,451to∞9.85%
Minnesota Married Filing Separately Tax Brackets
Income Tax BracketTax Rate 2024
$0to$23,1655.35%
$23,166to$92,0206.8%
$92,021to$160,7257.85%
$160,726to∞9.85%
Minnesota Head of Household Tax Brackets
Income Tax BracketTax Rate 2024
$0to$39,0105.35%
$39,011to$156,7606.8%
$156,761to$256,8807.85%
$256,881to∞9.85%

Source: 2024 Minnesota Income Tax Rates and Brackets, published by the Minnesota Department of Revenue.

Please reference the Minnesota tax forms and instructions booklet published by the Minnesota Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Minnesota income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the MN tax rate or tax brackets. The Minnesota income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

Minnesota Tax Brackets 2024 - 2025

Looking at the tax rate and tax brackets shown in the tables above for Minnesota, we can see that Minnesota collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Minnesota state income tax rates from the lowest MN tax rate bracket of 5.35% to the highest MN tax rate bracket of 9.85%.

For single taxpayers living and working in the state of Minnesota:

  • Tax rate of 5.35% on the first $31,690 of taxable income.
  • Tax rate of 6.8% on taxable income between $31,691 and $104,090.
  • Tax rate of 7.85% on taxable income between $104,091 and $193,240.
  • Tax rate of 9.85% on taxable income over $193,240.

For married taxpayers living and working in the state of Minnesota:

  • Tax rate of 5.35% on the first $46,330 of taxable income.
  • Tax rate of 6.8% on taxable income between $46,331 and $184,040.
  • Tax rate of 7.85% on taxable income between $184,041 and $321,450.
  • Tax rate of 9.85% on taxable income over $321,450.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the MN tax rates and the number of tax brackets remain the same. Notice, however, the Minnesota income tax brackets for Married Filing Jointly increase from $31,690 to $46,330 (not double) at 6.80%, and increase from $193,240 to $321,450 (not double) at 9.85% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of Minnesota.

Last updated: December 8, 2024

Income Tax Rates

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