Minnesota paycheck taxes at a glance
| State income tax | 5.35% to 9.85% (4 brackets) |
|---|---|
| Standard deduction | $13,825 single, $27,650 joint, $20,800 head of household |
| Per dependent | $5,300 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | MN Paid Leave 0.44% to $184,500 |
| Reciprocity | With MI, ND |
| Figures | Tax year 2025 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Minnesota income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $33,310 | 5.35% |
| $33,310 to $109,430 | 6.8% |
| $109,430 to $203,150 | 7.85% |
| Over $203,150 | 9.85% |
| Taxable income | Rate |
|---|---|
| $0 to $48,700 | 5.35% |
| $48,700 to $193,480 | 6.8% |
| $193,480 to $337,930 | 7.85% |
| Over $337,930 | 9.85% |
| Taxable income | Rate |
|---|---|
| $0 to $41,010 | 5.35% |
| $41,010 to $164,800 | 6.8% |
| $164,800 to $270,060 | 7.85% |
| Over $270,060 | 9.85% |
Worked examples
A $70,000 salary in Minneapolis, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,692.31 | $70,000 |
| Federal income tax | − $252.69 | − $6,570 |
| Social Security and Medicare | − $205.96 | − $5,355 |
| Minnesota income tax | − $128.34 | − $3,337 |
| MN Paid Leave | − $11.85 | − $308 |
| Take-home pay | $2,093.47 | $54,430 |
Single, paid every two weeks (26 paychecks). Minnesota taxable income is $56,175 and the state tax is $3,337, an effective 4.767% of gross pay. Part of this income reaches the 6.8% bracket, and the Paid Leave line assumes the employer deducts the full 0.44% employee share.
A $130,000 household in Rochester, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $5,000.00 | $130,000 |
| 401(k) at 6% | − $300.00 | − $7,800 |
| Federal income tax | − $227.08 | − $5,904 |
| Social Security and Medicare | − $382.50 | − $9,945 |
| Minnesota income tax | − $192.40 | − $5,002 |
| MN Paid Leave | − $22.00 | − $572 |
| Take-home pay | $3,876.02 | $100,777 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Minnesota taxable income is $83,950 and the state tax is $5,002, an effective 3.848% of gross pay. The 6% 401(k) deferral and two dependent exemptions lower Minnesota taxable income; Paid Leave still applies to the full salary because the premium uses gross wages.
Minnesota Paid Leave starts in 2026
From January 1, 2026 Minnesota Paid Leave, run by the Department of Employment and Economic Development, pays partial wages while you take family or medical leave. It is funded by a premium on wages up to the Social Security wage base ($184,500 in 2026). Employers must pay at least half and may deduct the rest from your pay, so the most you pay is 0.44%. Some employers pay the whole premium; then your deduction is $0.
Reciprocity: Michigan and North Dakota
Minnesota has reciprocal agreements with Michigan and North Dakota. Residents of those states who work in Minnesota pay only home-state tax on their wages after giving their employer Form MWR. The old agreement with Wisconsin ended in 2010, so Wisconsin residents working in Minnesota pay Minnesota tax and claim a credit at home. See the Wisconsin and Michigan calculators.
What this estimate leaves out
Minnesota has generous refundable credits: the Minnesota Child Tax Credit and the Working Family Credit can cut the tax of families with modest incomes a lot, even below zero. They depend on total household income and phase out, so they are not included here. Above roughly $220,000 of income the standard deduction and dependent exemptions also start to shrink, which this estimate does not apply.
Minnesota payroll deductions besides income tax
- Minnesota Paid Leave premium (employee share): From January 1, 2026 employers may deduct up to half of the 0.88% Paid Leave premium, so at most 0.44% of wages up to $184,500.
Minnesota vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Minnesota | 5.35% to 9.85% (4 brackets) | $4,007 | $57,586 |
| Wisconsin | 3.5% to 7.65% (4 brackets) | $2,985 | $58,607 |
| Iowa | Flat 3.8% | $2,198 | $59,394 |
| South Dakota | None on wages | $0 | $61,593 |
| North Dakota | 1.95% to 2.5% (3 brackets, 0% up to $49,575 single) | $182 | $61,411 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.