House Research - MN House of Representatives

Legislature Home | Contact | Accessibility | Help | FAQ | Search

House | Senate | Joint Departments and Commissions | Bill Search and Status | Statutes, Laws, and Rules

House of Representatives > House Research > Income Taxes

Individual Income Tax

The Minnesota individual income tax uses federal taxable income (income after federal deductions and exemptions) as its starting point.

2012 Tax Rates and Brackets

Rate	Income
	Married Joint	Single	Head of Household
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

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: $65.5 million in fiscal year 2012
Long-term care credit: $7.9 million in fiscal year 2012

Refundable credits are available for:

Dependent care expenses: $11.7 million in fiscal year 2012

up to $720 per dependent for up to two dependents available for filers with income up to $37,030

Working family credit: $201.1 million in fiscal year 2012

equals a percentage of earned income
maximum credit of $1,788

K-12 education credit: $13.2 million in fiscal year 2012
Military service credit (combat zone): $1.8 million in fiscal year 2012

Historical Tax Rates and Brackets

2012
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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

2009
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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

1999
Rate	Income
	Married Joint	Single	Head of Household
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
Rate	Income
	Married Joint	Single	Head of Household
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.

December 2011