Minnesota Income Tax Guide for 2025
Overview
Minnesota uses a progressive income tax system with rates ranging from 5.35% to 9.85%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $14,950 for single filers and dependent exemptions of $5,200.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $32,569 | 5.35% |
| $32,570 - $106,989 | 6.8% |
| $106,990 - $198,629 | 7.85% |
| $198,630+ | 9.85% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $47,619 | 5.35% |
| $47,620 - $189,179 | 6.8% |
| $189,180 - $330,409 | 7.85% |
| $330,410+ | 9.85% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $14,950 |
| Standard Deduction (Married Filing Jointly) | $29,900 |
| Dependent Exemption | $5,200 |
Additional Information
- Social Security benefits fully exempt
- Brackets, standard deduction and dependent exemption indexed for inflation (2.886% for 2025); Minnesota uses its own standard deduction, not the federal amount
- Dependent exemption of $5,200 per dependent (Minn. Stat. 290.0121)
Charts
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Sources
The 2025 figures for Minnesota on this page were compiled from the following official government publications:
- Minnesota income tax brackets, standard deduction and dependent exemption amounts for 2025 (Minnesota Department of Revenue press release, Dec. 16, 2024)
- Tax Year 2025 Inflation-Adjusted Amounts in Minnesota Statutes (Minnesota Department of Revenue, Tax Research Division)
- Income Tax Rates and Brackets (Minnesota Department of Revenue, tax year 2025 table)
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