Minnesota state outlineGeographic outline of the U.S. state, Mercator-projected.

MN

State · 2026 tax year · Progressive

Minnesota 2026 Income Tax

According to the Minnesota Department of Revenue August 2026 schedule, Minnesota runs a progressive table topping out at 9.85%, but your effective rate is far lower. Walk every bracket below.

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$6,317 state tax on $100K

A single filer with $100,000 of taxable income in Minnesota owes $6,317 in state income tax (6.32% effective; structure: Progressive). Rank #47 of 51 by state-tax burden (1 = lowest).

  • Burden rank #47 of 51 at $100K single
  • Top marginal rate 9.85%
  • 2026 tax year · IRS + state DOR schedules

Minnesota at $100K, in one line

A single filer earning $100,000 of taxable income owes $6,317 in Minnesota state income tax, a 6.32% effective rate, well below the 9.85% headline top rate. That ranks Minnesota#47 of 51 jurisdictions by state-tax burden (1 = lowest), on a progressive schedule.

Minnesota Department of Revenue 2026 schedule · Tax Foundation How we calculate →

$6,317
state tax at $100K
6.32%
effective state rate
#47
of 51 1 = lowest
9.85%
top marginal rate
Where $100,000 of taxable income goes in Minnesota
Illustration for a single filer with $100,000 of taxable income ($116,100 gross wages before the 16,100 standard deduction). Federal brackets from IRS Rev. Proc. 2025-32; Minnesota from the 2026 Department of Revenue schedule.

Jurisdiction bracket ticket

Minnesota DOR bracket ticket MN · 2026 · 4 brackets

Minnesota · $6,317 @ $100K · #47/51

Minnesota line from the 2026 Department of Revenue schedule vs IRS Rev. Proc. 2025-32, reference math, not a filing. Read with Minnesota → · Model your own →

Minnesota in the $100K burden neighbourhood

Delaware$5,584California$5,953Minnesota$6,317Hawaii$6,491Maine$6,630
State income tax at $100K taxable (single) among Minnesota and nearest burden-scale peers. Source: each state's 2026 Department of Revenue schedule.
Minnesota 2026 brackets, single filer

The highlighted segment shows where $100K income falls. 4 brackets total. Your bracket is highlighted in amber.

Minnesota 2026 brackets, single filer Horizontal stacked bar showing marginal tax brackets with proportional widths and per-bracket marginal rates. $0 - $33K: 5.3% marginal rate $33K - $109K: 6.8% marginal rate (your bracket) 6.8% $109K - $203K: 7.8% marginal rate 7.8% $203K - +: 9.8% marginal rate 9.8% $100K income $0 $100K $200K $300K $400K $500K $600K

Each segment width is proportional to its bracket size up to $600K. Color intensity rises with the marginal rate. Your bracket is highlighted in amber.

  • $0 $33K 5.3%
  • $33K $109K 6.8% Your bracket
  • $109K $203K 7.8%
  • $203K + 9.8%

Minnesota's progressive system stacks 4 marginal rates from 5.35% on the first dollar of taxable income up to 9.85% on the top tier. The amber-highlighted segment is the bracket your $100,000 single-filer income lands in, meaning every additional dollar above that threshold is taxed at that marginal rate, not the rates of the lower brackets you already passed through.

Crucially, your effective rate is much lower than the marginal rate the bar shows. At $100K Minnesota taxes you a blended rate that averages all the lower-bracket rates you filled before reaching your top bracket. The $100K state tax owed of $6317 works out to 6.32% effective vs the 9.85% headline. Use the calculator to see this for your actual income, the gap between marginal and effective grows wider in Minnesota than in flat-tax states.

Minnesota effective state rate at $100K (single filer) 6.3%
Federal effective @ $100K

The percentage is Minnesota's state income tax at $100K of taxable income, not a fill-ratio against federal. The marker is the ~16.9% federal effective rate at the same income. The heaviest state income-tax line at $100K is about 8.4% (Oregon), so state tax stacks well under federal in every state.

How Minnesota compares to nearby states on the burden scale

States immediately above and below Minnesota on the $100K single-filer burden scale, sorted by burden ascending.

The comparison ranks 5 states clustered around Minnesota on burden, not by geographic proximity. The Selected tag marks Minnesota; cards on either side show the next-cheaper and next-more-expensive jurisdictions, useful for understanding whether your state's rate is broadly competitive in its tier or an outlier. Each peer card links to its own bracket schedule for a deeper comparison.

DE

Delaware

6.60% top marginal rate
Structure
Progressive
Burden @ $100K
$5,584
Brackets
7

CA

California

13.30% top marginal rate
Structure
Progressive
Burden @ $100K
$5,953
Brackets
10
Selected

MN

Minnesota

9.85% top marginal rate
Structure
Progressive
Burden @ $100K
$6,317
Brackets
4

HI

Hawaii

11.00% top marginal rate
Structure
Progressive
Burden @ $100K
$6,491
Brackets
12

ME

Maine

7.15% top marginal rate
Structure
Progressive
Burden @ $100K
$6,630
Brackets
3

About Minnesota 2026 Income Tax

Minnesota uses a progressive bracket schedule with marginal rates topping out at 9.85% on the highest income tier. Lower brackets fill first before higher brackets apply, meaning effective rates always sit below the top marginal rate at any given income level. Minnesota's structure places it among twenty-eight US progressive-tax jurisdictions. At $100,000 single-filer 2026 taxable income Minnesota state tax equals approximately $6317. Federal income tax ($16,914 single, 2026) and FICA payroll tax ($7,650 on $100K wages) layer on top. Use the calculator below or the main /calculator/ for your specific income tier.

Key Minnesota Tax Notes (2026)

Progressive 5.35-9.85%.

Source: Minnesota Department of Revenue, 2026 personal income tax publications. Source: Tax Foundation State Individual Income Tax Rates and Brackets 2026. Source: IRS Revenue Procedure 2025-32, 2026 federal inflation adjustments.

Minnesota 2026 Bracket Schedule (Single Filer)

Taxable income range Marginal rate
$0 – $33,310 5.35%
$33,310 – $109,430 6.80%
$109,430 – $203,150 7.85%
$203,150 and above 9.85%

Source: Minnesota Department of Revenue 2026 schedule, single-filer filing status.

Minnesota 2026 Bracket Schedule (Married Filing Jointly)

Taxable income range Marginal rate
$0 – $48,700 5.35%
$48,700 – $193,480 6.80%
$193,480 – $337,930 7.85%
$337,930 and above 9.85%

Source: Minnesota Department of Revenue 2026 schedule, married-filing-jointly filing status (distinct bracket widths when published).

2026 Federal Brackets That Stack on Minnesota (Single Filer)

State income tax applies after federal brackets on the same taxable income base. Federal rows from IRS Rev. Proc. 2025-32; compare the full federal hub at /federal/.

Taxable income range Federal marginal rate
$0 – $12,400 10.00%
$12,400 – $50,400 12.00%
$50,400 – $105,700 22.00%
$105,700 – $201,775 24.00%
$201,775 – $256,225 32.00%
$256,225 – $640,600 35.00%
$640,600 and above 37.00%

2026 Federal Brackets (Married Filing Jointly)

Taxable income range Federal marginal rate
$0 – $24,800 10.00%
$24,800 – $100,800 12.00%
$100,800 – $211,400 22.00%
$211,400 – $403,550 24.00%
$403,550 – $512,450 32.00%
$512,450 – $768,700 35.00%
$768,700 and above 37.00%

Source: IRS Revenue Procedure 2025-32, 2026 inflation-adjusted brackets.

Combined Minnesota + Federal + FICA at Common Incomes (Single)

Taxable-income tiers walk the published Minnesota schedule plus IRS federal brackets and 2026 FICA on gross wages before the $16,100 standard deduction. Reference math only.

Taxable income Minnesota tax Federal tax FICA Total tax Est. take-home
$50,000 $2,917 $5,752 $5,057 $13,726 $52,374
$100,000 $6,317 $16,712 $8,882 $31,911 $84,189
$200,000 $14,068 $40,598 $14,717 $69,383 $146,717

Source: Minnesota Department of Revenue 2026 schedule · IRS Rev. Proc. 2025-32 · 2026 FICA rates from IRS/SSA publications.

Minnesota ranks #47 of 51 US jurisdictions by state tax burden at $100K single-filer income (1 = lowest burden).

Quick Minnesota State Tax Estimate

Enter taxable income and filing status to see Minnesota state tax owed for 2026. The estimate walks the matching Department of Revenue bracket schedule (single and married-jointly are separate keys when the state publishes different widths). For full federal + state + FICA, use the main calculator.

Read with this jurisdiction

Drills shaped by Minnesota's progressive architecture, not a generic tool list.

Every figure on PlainTaxCalc is rendered directly from IRS Revenue Procedure and state Department of Revenue data, no number is typed in by an editor. This state's figures are rendered directly from IRS Revenue Procedure and state Department of Revenue data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, the data changelog, or report a data issue on this page. Data current as of August 2026.

A published rate is a schedule line, not a filing recommendation. The calculator's take-home figure applies the standard deduction only, it excludes credits, AMT, and itemized deductions. These pages explain the issued tables; they are not tax advice.