Which incomes does this calculator cover?

The tool estimates Minnesota individual income tax on taxable income. It supports basic adjustments and itemized or standard deductions. Complex credits are not included.

Does it include local taxes?

Minnesota does not impose local income taxes. This tool calculates only state income tax.

Are the tax brackets current?

The calculator includes 2023 and 2024 brackets published by Minnesota authorities and research offices. Always verify against the latest Department of Revenue instructions.

Can I enter Minnesota taxable income directly?

Yes. Switch to Quick mode to input Minnesota taxable income and get an immediate estimate.

Does it handle the standard deduction phaseout?

This simplified estimator does not apply Minnesota’s standard deduction phaseout. High-income filers should consult the M1 instructions or a tax professional.

No. This is an educational estimate. For personalized guidance, consult a qualified tax professional or Minnesota Department of Revenue resources.

Minnesota State Income Tax Calculator

Estimate your Minnesota state income tax with professional precision. This tool is designed for residents and nonresidents filing Minnesota M1 returns, and it highlights your marginal bracket, effective rate, and a clear bracket-by-bracket breakdown.

Data Source and Methodology

Primary source: Minnesota Department of Revenue (DOR), “Individual Income Tax (Form M1) Instructions, Tax Year 2023–2024.” See: https://www.revenue.state.mn.us/individual-income-tax. Supplementary reference: Minnesota House Research Department, “Income Tax,” https://www.house.mn.gov/hrd/inctax.aspx.

All bracket thresholds and rates are taken from the above publications for the selected tax year. Standard deduction figures align with the corresponding federal amounts where Minnesota conforms. This estimator applies Minnesota’s progressive brackets to taxable income and selects the larger of standard vs. itemized deductions. Complex Minnesota credits and phaseouts are not included.

All calculations are strictly based on the formulas and data provided by this source.

The Formula Explained

Taxable Income (Advanced mode):

LaTeX: T = \max\{0,\; G - P - D + A\}

where G = gross income, P = pre-tax deductions, D = max(standard, itemized), A = other MN additions/subtractions (net)

Bracketed Minnesota Tax:

LaTeX: \text{Tax} = \sum_{i=1}^{n} \left( \min\left(\max(T - b_{i-1}, 0), b_{i} - b_{i-1}\right) \cdot r_i \right)

with brackets b_0 = 0 < b_1 < b_2 < \dots < b_n = \infty and rates r_i

Effective Rate:

LaTeX: \text{Eff} = \frac{\text{Tax}}{\max(G, T)} \times 100\%

Marginal Rate:

LaTeX: \text{Marginal} = r_k \quad \text{such that } b_{k-1} < T \le b_k

Glossary of Inputs and Outputs

Tax Year: The filing year for Minnesota income tax (currently 2023 or 2024).
Filing Status: Single, Married Filing Jointly, Married Filing Separately, or Head of Household.
Minnesota taxable income: Income after Minnesota adjustments and deductions, used to apply state brackets.
Gross income: Total annual pay before pre-tax deductions.
Pre-tax deductions: Deductions like traditional 401(k) and HSA that reduce taxable wages.
Standard deduction: A fixed amount reducing taxable income; Minnesota generally conforms to federal standard deduction figures.
Itemized deductions: Sum of deductible expenses if itemizing yields more than the standard deduction.
Estimated MN state tax: The computed Minnesota income tax owed based on brackets.
Marginal rate: The rate applied to your last dollar of taxable income.
Effective rate: Tax divided by income (gross or taxable as appropriate), shown as a percentage.
After-tax (state only): Income minus estimated Minnesota state income tax.

How It Works: A Step-by-Step Example

Scenario: Tax Year 2024, Filing Status Single. Gross income G = $85,000; Pre-tax deductions P = $5,000; Standard deduction D = $14,600; Adjustments A = $0.

Compute taxable income: LaTeX: T = 85{,}000 - 5{,}000 - 14{,}600 + 0 = 65{,}400.
Apply 2024 Single brackets:
- 5.35% on first $31,000 → $31,000 × 0.0535 = $1,658.50
- 6.80% on remaining $34,400 → $34,400 × 0.0680 = $2,339.20
Total tax ≈ $1,658.50 + $2,339.20 = $3,997.70
Marginal rate = 6.80% (second bracket). Effective rate ≈ 3,997.70 ÷ 85,000 = 4.70%.

Frequently Asked Questions (FAQ)

What income types are included?

This estimator focuses on Minnesota taxable income. It does not compute federal tax, FICA, or specialized Minnesota credits. Use the Advanced mode to approximate taxable income from gross.

Does Minnesota have local income taxes?

No. Minnesota imposes a state income tax. Localities do not levy separate local income taxes.

Are Social Security benefits taxed?

Minnesota allows a partial subtraction for Social Security benefits subject to income limits. This simplified tool does not calculate that subtraction; enter any net additions/subtractions in Advanced mode.

Does the calculator handle credits (e.g., K–12 education, working family)?

Not at this time. Credits vary by household factors and require more detailed inputs. Consult the Minnesota DOR M1 instructions to determine eligibility.

Why is my effective rate lower than my marginal rate?

Because only the top slice of income is taxed at the marginal rate. Lower slices are taxed at lower rates, lowering your overall average (effective) rate.

Is the standard deduction phaseout applied?

No. For simplicity and transparency, this tool does not apply Minnesota’s standard deduction phaseout for high incomes.

How precise are the results?

They are high-quality estimates based on official brackets and common deductions. Your actual tax may differ due to credits, additions/subtractions, and phaseouts not modeled here.

Tool developed by: Ugo Candido. Content verified by: CalcDomain Tax Research Team.
Last reviewed for accuracy on: September 13, 2025.