Minnesota State Income Tax in 2025: A Guide

Minnesota’s state income tax system includes four tax brackets, with rates ranging from 5.35% to 9.85%. Exactly how much you’ll owe depends on your income level, filing status, and whether you’re eligible for certain credits and deductions. Factors like your job, additional income sources, and family size can influence your tax rate within Minnesota’s progressive tax structure.  

Familiarizing yourself with these brackets and identifying which credits you qualify for can help with your tax planning—and potentially reduce your tax bill.  

Here’s a closer look at what to expect when filing your Minnesota state income taxes for the 2025 tax year (the taxes you file in 2026). 

*Note you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.

Minnesota state income tax rates

Minnesota’s income tax is progressive: The more you earn, the higher your tax rate will be. Your income level and filing status determine which rate applies to you. Tax returns for Minnesota are due on April 15, which matches the federal tax deadline. 

Wondering where you fall within Minnesota’s tax structure? The tables below show the income ranges and tax rates for different filing statuses. 

Tax Rate	Single	Married Filing Jointly	Married Filing Separately	Head of Household
5.35%	Up to $32,570	Up to $47,620	Up to $23,810	Up to $40,100
6.80%	$32,571 to $106,990	$47,621 to $189,180	$23,811 to $94,590	$40,101 to $161,130
7.85%	$106,991 to $198,630	$189,181 to $330,410	$94,591 to $165,205	$161,131 to $264,050
9.85%	Over $198,630	Over $330,410	Over $165,205	Over $264,050

Source: Minnesota Department of Revenue 

What is the standard deduction in Minnesota?

The standard deduction in Minnesota reduces the portion of your income subject to tax, helping many taxpayers lower their tax bills without itemizing expenses. Here’s the standard deduction amount for each filing status for the 2025 tax year: 

Tax status	Standard deduction amount	Additional considerations
Single	$14,950	Add $2,000 if you are blind or were born before January 2, 1961.
Married filing jointly or qualifying surviving spouse	$29,900	Add $1,550 for each spouse who is blind or was born before January 2, 1961.
Married filing separately	$14,950	Add $1,550 if you are blind or were born before January 2, 1961.
Head of household	$22,500	Add $2,000 if you are blind or were born before January 2, 1961.

Using the standard deduction can simplify filing since it doesn’t require detailed expense tracking. You can claim a standard deduction on your Minnesota state taxes even if you itemized deductions on your federal taxes.

In addition to the standard deduction, Minnesota also allows a dependent exemption of $5,200 per dependent which further reduces the amount of income subject to tax for families.

Who has to file Minnesota state income tax?

In Minnesota, you’re required to file a state income tax return if you’re a resident and your income meets the minimum filing requirements.  

Part-year residents and nonresidents must file if they earn income from Minnesota sources above certain thresholds for gross income. Here are those thresholds for the 2025 tax year: 

Filing status	Age	Income requiring filing
Single	Under 65	$14,950 and up
Single	65 or older	$16,950 and up
Married filing jointly	Both under 65	$29,900 and up
Married filing jointly	One spouse 65 or older	$31,450 and up
Married filing jointly	Both 65 or older	$33,000 and up

Generally, if you’re required to file a federal tax return, you’ll also need to file in Minnesota.  

How Minnesota residency impacts tax filing

In Minnesota, your residency status — whether you lived in the state year-round or part-time — affects your income taxes. Here’s a quick rundown of each status: 

Residency status	Definition	How Minnesota taxes income
Resident	You lived in Minnesota all year or consider it your permanent home.	Minnesota taxes all income, regardless of where it’s earned.
Part-Year Resident	You moved to or from Minnesota during the tax year and established residency. Or, you spent at least 183 days in Minnesota during the year and you rented, owned, occupied, or maintained an abode.	You must file a state tax return if your income earned in Minnesota meets the relevant minimum threshold listed in the section above.
Nonresident	You’re a permanent resident of another state or country and resided in Minnesota for less than 6 months.	Minnesota only taxes income you earned while in the state. You must file if you meet the relevant minimum threshold listed in the section above.

Other income tax considerations in Minnesota

Certain types of income, such as retirement benefits, investment earnings, and Social Security, are taxed differently in Minnesota. Here’s a quick guide to how each is handled: 

• Retirement and pension income tax: Minnesota taxes pensions for residents but excludes military retirement pay. Public pensions may be eligible for a subtraction.
• Investment income tax: Capital gains are taxed at the same rates as regular income. There is a Net Investment Income Tax (NIIT) of 1% on net investment income exceeding $1 million.
• Supplemental payments tax: Payments outside regular wages, like bonuses and severance pay, are taxed at 6.25%. 
• Social Security income tax: Minnesota taxes Social Security benefits only for taxpayers with adjusted gross incomes of over $108,320 for those married filing jointly ($84,490 for those filing single).  
• Estate tax: Minnesota imposes an estate tax on estates exceeding $3 million in 2025, with tax rates ranging from 13% to 16%. There is an additional deduction of up to $2 million for qualified small business property and farm property. The state does not allow portability, meaning a surviving spouse can’t use their partner’s unused exemption. 
• Military income tax: Active-duty military pay is tax-exempt for Minnesota residents.

Common Minnesota state tax credits

Minnesota offers a range of tax credits and deductions designed to ease financial burdens, support families, and encourage economic growth. If you’re a parent, veteran, farmer, or renter, these credits could provide significant savings.  

The following chart outlines each credit, who qualifies, and the potential savings.  

Tax credit	Description	Amount
Child Tax Credit	Credit for parents with dependent children and income at or below certain thresholds.	Up to $1,750 per child
Marriage Credit	Credit for married couples filing jointly, both with earned income, and with income disparity.	Up to $430
Child and Dependent Care Credit	Refundable credit that helps offset child care expenses for working parents.	Up to $600 for one qualifying dependent or up to $1,200 for two or more qualifying dependents
Beginning Farmer Management Credit	Encourages new farmers to pursue farmer-focused management training.	Up to $1,500
Master’s Degree in Teacher’s Licensure Field	Credit for teachers pursuing a master’s degree in their field.	Up to $2,500
Education Savings Account Contribution Credit	Encourages contributions to 529 college savings plans.	Up to $500 – Taxpayers may also be eligible for a subtraction from income of up to $3,000 for married filing jointly and $1,500 for all other filing statuses for contributions.
K-12 Education Subtraction and Credit	Supports educational expenses for K-12 students.	The subtraction is up to $2,500 per student for grades 7-12 and $1,625 per student in grades K-6.The credit is up to $1,500 for K-12 education-related expenses.
Credit for Qualifying Older Children	Credit for parents with income below certain thresholds and children over age 17.	$1,000 to $2,710
Long-Term Care Insurance Credit	Encourages purchasing long-term care insurance for yourself or your spouse.	Up to $100 per beneficiary
Parents of Stillborn Children Credit	Available to parents who experienced the stillbirth of a child during the tax year.	Refundable credit of $2,000
Credit for Past Military Service	Credit for eligible veterans with income below certain thresholds.	Up to $750
Renter’s Credit	Credit for renters providing a Certificate of Rent Paid (CRP).	Up to $2,720
Student Loan Credit	Credit for those making payments on student loans.	Up to $500 or $1,000 for married filing jointly
Working Family Credit	Income-based credit for working families.	Depends on the number of qualifying older children; ranges from $379 with zero qualifying older children to $3,089 with three or more qualifying older children

For the complete list of Minnesota’s tax credits, deductions, and subtractions, visit Minnesota’s Department of Revenue website.

How to file Minnesota state income tax

Filing your Minnesota state income tax might seem daunting, but you don’t have to do it alone, TurboTax has you covered.

We’ll guide you through Minnesota’s unique deductions, credits, and residency requirements so you can maximize your refund. Whether you’re a resident, part-year resident, or nonresident, TurboTax makes it easy to file accurately and claim every deduction and credit you’re eligible for.  

Prefer a little extra help? Connect with a local tax expert in Minnesota for personalized tax guidance or have us file for you.