Minnesota State Income Tax Withholding
Last Updated: January 2026
Overview
Minnesota imposes a progressive state income tax with four brackets, including a top rate of 9.85% that is among the highest in the nation. The state requires its own withholding form and provides detailed withholding tables.
2026 Tax Rates
Single Filers
| Taxable Income | Rate |
|---|---|
| $0 - $32,750 | 5.35% |
| $32,751 - $107,650 | 6.80% |
| $107,651 - $183,340 | 7.85% |
| Over $183,340 | 9.85% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 - $48,000 | 5.35% |
| $48,001 - $190,060 | 6.80% |
| $190,061 - $321,450 | 7.85% |
| Over $321,450 | 9.85% |
Deductions and Exemptions
Standard Deduction:
- Single: $15,300
- Married Filing Jointly: $30,600
- Head of Household: $22,950
Dependent Exemption: None (incorporated into standard deduction)
Special Considerations
Required State Form
Minnesota requires Form W-4MN (Minnesota Employee Withholding Allowance/Exemption Certificate). The federal Form W-4 is not accepted for Minnesota withholding purposes.
Form W-4MN allows employees to:
- Select filing status
- Claim additional allowances
- Request additional withholding
- Claim exemption from withholding (if qualified)
Withholding Tables
Minnesota Revenue publishes annual withholding tables that incorporate the standard deduction. Both percentage method and wage bracket tables are available.
Reciprocal Agreements
Minnesota has reciprocal agreements with:
- Michigan
- North Dakota
Residents of these states working in Minnesota may claim exemption from Minnesota withholding by indicating their residence on Form W-4MN.
No Local Income Taxes
Minnesota does not permit local income taxes. Only state withholding is required.
Electronic Filing
Employers must file and pay electronically if:
- Required to file federal employment taxes electronically, OR
- Withholding exceeds $500 annually