Tax professionals

Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026

The Minnesota Department of Revenue announced the adjusted 2026 individual income tax brackets. For tax year 2026, the state’s individual income tax brackets will change by 2.369 percent from tax year 2025. This annual adjustment will prevent taxpayers from paying taxes at a higher rate solely because of inflationary changes in their income.                                           

Indexing for inflation of individual income tax brackets is required by law and first began in 1979. The brackets are adjusted annually by an inflation factor, rounded to the nearest $10, based on the change in the U.S. Chained Consumer Price Index for all urban consumers. The married separate brackets are half the married joint amount after adjusting for inflation. The adjustment does not change the Minnesota tax rate that applies to each income bracket.

The brackets apply to tax year 2026. Most Minnesota income taxpayers will use this information when filing their individual income tax return in 2027. Taxpayers who make quarterly payments of estimated tax should use the following rate schedule to determine their payments, which are due starting in April 2026.

You can view a full list of inflation-adjusted amounts for tax year 2026 on our website or by searching on our website using the keyword inflation adjustments.

2026 Minnesota Income Tax Brackets

 

 

5.35% Up To

6.80%

7.85%

9.85% Over

 

     

 

Married Joint

$48,700

$48,701 - $193,480

$193,481 - $337,930

$337,930

Married Separate

$24,350

$24,351 - $96,740

$96,741 - $168,965

$168,965

Single

$33,310

$33,311 - $109,430

$109,431 - $203,150

$203,150

Head of Household

$41,010

$41,011 - $164,800

$164,801 - $270,060

$270,060

 2026 Standard Deduction and Dependent Exemption Amounts

For those taking the standard deduction or the dependent exemption at the state level, Minnesota has calculated those amounts for 2026. The 2026 amounts are:

  • Married Filing Joint standard deduction - $30,600
  • Married Filing Separate standard deduction - $15,300
  • Single standard deduction - $15,300
  • Head of Household standard deduction - $23,000
  • Dependent exemption - $5,300

Find more information on standard deductions, including standard deductions for those who are blind or are 65 and over, on the department’s website.

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