Minnesota State Income Tax 2024 - 2025

Minnesota has some of the highest income tax rates in the country. Still, residents can offset this by having several state deductions and exemptions.

If you live in Minnesota, you may be required to pay state income tax. Minnesota State Income Tax rate ranges from 5.35 percent to 9.85 percent, depending on your filing status and taxable income. The rate is based on your adjusted gross income, which is the income you report after subtracting deductions and exemptions.

Minnesota also taxes pension and retirement income and some social security benefits. You can file your Minnesota state tax return with a current version of Form M1, Individual Income Tax, or with certified electronic filing software recommended by the Department of Revenue. If you own property in the state, you must pay local property taxes to support your community’s police, fire department, parks, and sewage systems.

How to File Minnesota State Income Tax?

Individuals who live in Minnesota year-round are considered residents for tax purposes. However, depending on the circumstances and how long they lived in the state, some taxpayers may be deemed to be part-year or nonresidents. Nonresidents are taxed only on Minnesota-source income.

The Minnesota Department of Revenue manages the reporting, collection, and payment of Minnesota State Income Tax and some other fees. Individuals who have taxes withheld from their paychecks are encouraged to file by the April 15 deadline to avoid a penalty of 5% of the unpaid tax amount.

The Minnesota Department of Revenue website has a section dedicated to filing and paying taxes, which includes information on how to file electronically or by mail. The department also offers information on free tax preparation assistance programs. Form M1 is the Minnesota Individual Income Tax Return used by most residents to report their income and calculate their tax liability for the state of Minnesota.

What You’ll Report on Form M1

Minnesota Income Tax Exemptions

Minnesota Income Tax Exemptions

The state doesn’t tax Social Security benefits but taxes pensions and retirement income, including federal and military pensions. It also taxes the first $110,325 of a married filer’s or head of household’s federal adjusted gross income and phases out itemized deductions above $220,650. In addition, the state offers a child care credit and an education credit for its residents. It also has multiple programs that help older Minnesota residents save for their retirement. The state also does not charge inheritance tax.