The Minnesota individual income tax uses federal taxable income (income after federal
deductions and exemptions) as its starting point.
2017 Tax Rates and Brackets
| Rate |
Income |
| Married Joint |
Single |
Head of Household |
| 5.35% |
$0 to 37,110 |
$0 to 25,390 |
$0 to 31,260 |
| 7.05% |
37,711 to 147,450 |
25,391 to 83,400 |
31,261 to 125,600 |
| 7.85% |
147,451 to 261,510 |
83,401 to 156,910 |
125,601 to 209,210 |
| 9.85% |
Over 261,510 |
Over 156,910 |
Over 209,210 |
| Note: Head of household filers are single filers with dependents.
Income brackets for each rate are adjusted annually for inflation. |
Nonrefundable credits are available for:
- Marriage credit: $87.3 million in fiscal year 2017
- Long-term care credit: $9.0 million in fiscal year 2017
- Past military service credit: $0.4 million in fiscal year 2017
- Employer transit pass credit: Less than $50,000 in fiscal year 2017
- Research and development credit: $18.5 million in fiscal year 2017
Refundable credits are available for:
- Dependent care expenses: $13.9 million in fiscal year 2017
- up to $720 per dependent for up to two dependents available for filers with income up to $39,720
- Working family credit: $265.5 million in fiscal year 2017
- equals a percentage of earned income
- maximum credit of $2,064
- K-12 education credit: $13.1 million in fiscal year 2017
- Military service credit (combat zone): $0.8 million in fiscal year 2017
- Enterprize Zone credit: $0.3 million in fiscal year 2017
- Angel investment credit: $15.0 million in fiscal year 2017
- Historic structure rehabilitation: $49.6 million in fiscal year 2017, most claimed by corporate filers
Historical Tax Rates and Brackets
2010-2016
| Rate |
Income |
| Married Joint |
Single |
Head of Household |
2016 |
| 5.35% |
$0 to 36,820 |
$0 to 25,180 |
$0 to 31,010 |
| 7.05% |
36,821 to 146,270 |
25,181 to 82,740 |
31,011 to 124,600 |
| 7.85% |
146,271 to 259,420 |
82,741 to 155,650 |
124,601 to 207,540 |
| 9.85% |
Over 259,420 |
Over 155,650 |
Over 207,540 |
2015 |
| 5.35% |
$0 to 36,650 |
$0 to 25,070 |
$0 to 30,870 |
| 7.05% |
36,651 to 145,620 |
25,071 to 82,360 |
30,871 to 124,040 |
| 7.85% |
145,621 to 258,260 |
82,361 to 154,950 |
124,041 to 206,610 |
| 9.85% |
Over 258,260 |
Over 154,950 |
Over 206,610 |
2014 |
| 5.35% |
$0 to 36,080 |
$0 to 24,680 |
$0 to 30,390 |
| 7.05% |
36,081 to 143,350 |
24,681 to 81,080 |
30,391 to 122,110 |
| 7.85% |
143,351 to 254,240 |
81,081 to 152,540 |
122,111 to 203,390 |
| 9.85% |
Over 254,240 |
Over 152,540 |
Over 203,390 |
2013 |
| 5.35% |
$0 to 35,480 |
$0 to 24,270 |
$0 to 29,880 |
| 7.05% |
35,481 to 140,960 |
24,271 to 79,730 |
29,881 to 120,070 |
| 7.85% |
140,960 to 250,000 |
79,730 to 150,000 |
120,070 to 200,000 |
| 9.85% |
Over 250,000 |
Over 150,000 |
Over 200,000 |
2012 |
| 5.35% |
$0 to 34,590 |
$0 to 23,670 |
$0 to 29,130 |
| 7.05% |
34,591 to 137,430 |
23,671 to 77,730 |
29,131 to 117,060 |
| 7.85% |
Over 137,430 |
Over 77,730 |
Over 117,060 |
2011 |
| 5.35% |
$0 to 33,770 |
$0 to 23,100 |
$0 to 28,440 |
| 7.05% |
33,771 to 134,170 |
23,101 to 75,890 |
28,441 to 114,290 |
| 7.85% |
Over 134,170 |
Over 75,890 |
Over 114,290 |
2010 |
| 5.35% |
$0 to 33,280 |
$0 to 22,770 |
$0 to 28,030 |
| 7.05% |
33,281 to 132,220 |
22,771 to 74,780 |
28,031 to 112,620 |
| 7.85% |
Over 132,220 |
Over 74,780 |
Over 112,620 |
| Note: Head of household filers are single filers with dependents.
Income brackets for each rate are adjusted annually for inflation. |
1998-2009
| Rate |
Income |
| Married Joint |
Single |
Head of Household |
2009 |
| 5.35% |
$0 to 33,220 |
$0 to 22,730 |
$0 to 27,980 |
| 7.05% |
33,221 to 131,970 |
22,731 to 74,650 |
27,981 to 112,420 |
| 7.85% |
Over 131,970 |
Over 74,650 |
Over 112,420 |
2008 |
| 5.35% |
$0 to 31,860 |
$0 to 21,800 |
$0 to 26,830 |
| 7.05% |
31,861 to 126,580 |
21,801 to 71,590 |
26,831 to 107,820 |
| 7.85% |
Over 126,580 |
Over 71,590 |
Over 107,820 |
2007 |
| 5.35% |
$0 to 31,150 |
$0 to 21,310 |
$0 to 26,230 |
| 7.05% |
31,151 to 123,750 |
21,311 to 69,990 |
26,231 to 105,410 |
| 7.85% |
Over 123,750 |
Over 69,990 |
Over 105,410 |
2006 |
| 5.35% |
$0 to 29,980 |
$0 to 20,510 |
$0 to 25,250 |
| 7.05% |
29,981 to 119,100 |
20,511 to 67,360 |
25,251 to 101,450 |
| 7.85% |
Over 119,100 |
Over 67,360 |
Over 101,450 |
2005 |
| 5.35% |
$0 to 29,070 |
$0 to 19,890 |
$0 to 24,490 |
| 7.05% |
29,071 to 115,510 |
19,891 to 65,330 |
24,491 to 98,390 |
| 7.85% |
Over 115,510 |
Over 65,330 |
Over 98,390 |
2004 |
| 5.35% |
$0 to 28,420 |
$0 to 19,440 |
$0 to 23,940 |
| 7.05% |
28,421 to 112,910 |
19,441-63,860 |
23,941 to 96,180 |
| 7.85% |
Over 112,910 |
Over 63,860 |
Over 96,180 |
2003 |
| 5.35% |
$0 to 27,780 |
$0 to 19,010 |
$0 to 23,400 |
| 7.05% |
27,781 to 110,390 |
19,011 to 62,440 |
23,401 to 94,030 |
| 7.85% |
Over 110,390 |
Over 62,440 |
Over 94,030 |
2002 |
| 5.35% |
$0 to 27,350 |
$0 to 18,710 |
$0 to 23,040 |
| 7.05% |
27,351 to 108,660 |
18,711 to 61,460 |
23,041 to 92,560 |
| 7.85% |
Over 108,660 |
Over 61,460 |
Over 92,560 |
2001 |
| 5.35% |
$0 to 26,480 |
$0 to 18,120 |
$0 to 22,300 |
| 7.05% |
26,481 to 105,200 |
18,121 to 59,500 |
22,301 to 89,610 |
| 7.85% |
Over 105,200 |
Over 59,500 |
Over 89,610 |
2000 |
| 5.35% |
$0 to 25,680 |
$0 to 17,570 |
$0 to 21,630 |
| 7.05% |
25,681 to 102,030 |
17,571 to 57,710 |
21,631 to 86,910 |
| 7.85% |
Over 102,030 |
Over 57,710 |
Over 86,910 |
199 |
| 5.5% |
$0 to 25,220 |
$0 to 17,250 |
$0 to 21,240 |
| 7.25% |
25,221 to 100,200 |
17,251 to 56,680 |
21,241 to 85,350 |
| 8.0% |
Over 100,200 |
Over 56,680 |
Over 85,350 |
1998 |
| 6.0% |
$0 to 24,800 |
$0 to 16,960 |
$0 to 20,890 |
| 8.0% |
24,801 to 98,540 |
16,961 to 55,730 |
20,891 to 83,930 |
| 8.5% |
Over 98,540 |
Over 55,730 |
Over 83,930 |
| Note: Head of household filers are single filers with dependents.
Income brackets for each rate are adjusted annually for inflation. |
January 2017