Minnesota Tax Tables for 2025
The 2025 Minnesota Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Minnesota State Tax Calculator 2025.
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Minnesota Tax Tables for 2025
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Minnesota in 2025. Minnesota uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2025)
Marginal income tax brackets for Single filers in Minnesota for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 32,570.00 | 5.35% |
| 2 | $ 32,570.00 to $ 106,990.00 | 6.8% |
| 3 | $ 106,990.00 to $ 198,630.00 | 7.85% |
| 4 | $ 198,630.00 and over | 9.85% |
Married filing jointly – Progressive Tax Brackets (2025)
Marginal income tax brackets for Married filing jointly filers in Minnesota for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 47,620.00 | 5.35% |
| 2 | $ 47,620.00 to $ 189,180.00 | 6.8% |
| 3 | $ 189,180.00 to $ 330,410.00 | 7.85% |
| 4 | $ 330,410.00 and over | 9.85% |
Married filing separately – Progressive Tax Brackets (2025)
Marginal income tax brackets for Married filing separately filers in Minnesota for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 23,810.00 | 5.35% |
| 2 | $ 23,810.00 to $ 94,590.00 | 6.8% |
| 3 | $ 94,590.00 to $ 165,205.00 | 7.85% |
| 4 | $ 165,205.00 and over | 9.85% |
Head of household – Progressive Tax Brackets (2025)
Marginal income tax brackets for Head of household filers in Minnesota for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 40,100.00 | 5.35% |
| 2 | $ 40,100.00 to $ 161,130.00 | 6.8% |
| 3 | $ 161,130.00 to $ 264,050.00 | 7.85% |
| 4 | $ 264,050.00 and over | 9.85% |
Widowed – Progressive Tax Brackets (2025)
Marginal income tax brackets for Widowed filers in Minnesota for 2025. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 47,620.00 | 5.35% |
| 2 | $ 47,620.00 to $ 189,180.00 | 6.8% |
| 3 | $ 189,180.00 to $ 330,410.00 | 7.85% |
| 4 | $ 330,410.00 and over | 9.85% |
Minnesota Standard Deduction(2025)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $14,950 |
| Married filing jointly | $29,900 |
| Married filing separately | $14,950 |
| Head of household | $22,500 |
| Widowed | $29,900 |
Minnesota Payroll Taxes(2025)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
| Workforce Enhancement Fee | 0% | No cap |
| PFML | 0.44% | No cap |
Minnesota Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Minnesota updates:
Frequently Asked Questions
Where to sanity-check FICA?
Use the FICA Calculator for 2025.
After-tax bond yield check
Use Bond Yield or Yield to Maturity.
Rental/K-1 items and MN
Summarize on Schedule E, then reflect totals here to see MN impact.
Saver’s Credit angle
Federal Saver’s Credit can help if eligible; MN has separate credits—test in the main calculator.
How do I keep net pay steady?
Tune MN “additional withholding” to target a consistent take-home while avoiding a large year-end swing.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.