State Tax Day - Current, S.4, Minnesota—Personal Income Tax: 2026 Tax Brackets, Standard Deduction, and Dependent Exemption Amounts Announced, (Dec 17, 2025)

Minnesota has announced the following adjusted amounts for 2026:

• individual income tax brackets;

• standard deduction; and

• dependent exemption.

Tax Brackets

The 2026 tax rates for married taxpayers filing joint are:

• Up to $48,700: 5.35%

• $48,701 - $193,480: 6.8%

• $193,481 - $337,930: 7.85%

• Over $337,930: 9.85%

The 2026 tax rates for married taxpayers filing separate are:

• Up to $24,350: 5.35%

• $24,351 - $96,740: 6.8%

• $96,741 - $168,965: 7.85%

• Over $168,965: 9.85%

The 2026 tax rates for single taxpayers are:

• Up to $33,310: 5.35%

• $33,311 - $109,430: 6.8%

• $109,431 - $203,150: 7.85%

• Over $203,150: 9.85%

The 2026 tax rates for head of household taxpayers are:

• Up to $41,010: 5.35%

• $41,011 - $164,800: 6.8%

• $164,801 - $270,060: 7.85%

• Over $270,060: 9.85%

Standard Deduction

The Minnesota standard deduction amounts for 2026 are:

• married filing joint - $30,600

• married filing separate - $15,300

• single - $15,300

• head of household - $23,000

Dependent Exemption

The Minnesota dependent exemption amount for 2026 is $5,300.

Press Release, Minnesota Department of Revenue, December 16, 2025