Jurisdiction detail

Minnesota tax guide

A seeded subnational profile for Minnesota, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Minnesota Department of Revenue

Overview

Minnesota is among the higher-tax states with progressive income tax topping near 10 percent and full conformity to most federal rules. Estate tax applies above the state-specific threshold.

State estate tax exemption is significantly lower than federal.Minnesota Care provider tax applies to certain medical services.PTET election available.

Individual income tax

Minnesota's progressive personal income tax tops at 9.85 percent.

Type: progressive

Business tax

Minnesota corporate income tax at 9.8 percent plus minimum fee on certain corporations.

Reference rate: 9.8%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 6.875%

Local rates add up to 2 percent in certain areas.

Deadlines and forms

April 15 for individuals; corporate returns follow federal due dates.

Official authority

Visit Minnesota Department of Revenue

Primary sources

Minnesota Department of RevenueVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.