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Individual Income Tax

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