Minnesota Tax Tables for 2023
The 2023 Minnesota Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Minnesota State Tax Calculator 2023.
On This Page
Quick Access Tools
Minnesota Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Minnesota in 2023. Minnesota uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2023)
Marginal income tax brackets for Single filers in Minnesota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 30,070.00 | 5.35% |
| 2 | $ 30,070.00 to $ 98,760.00 | 6.8% |
| 3 | $ 98,760.00 to $ 18,340.00 | 7.85% |
| 4 | $ 18,340.00 and over | 9.85% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in Minnesota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 43,950.00 | 5.35% |
| 2 | $ 43,950.00 to $ 174,610.00 | 6.8% |
| 3 | $ 174,610.00 to $ 304,970.00 | 7.85% |
| 4 | $ 304,970.00 and over | 9.85% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in Minnesota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 21,975.00 | 5.35% |
| 2 | $ 21,975.00 to $ 87,305.00 | 6.8% |
| 3 | $ 87,305.00 to $ 152,485.00 | 7.85% |
| 4 | $ 152,485.00 and over | 9.85% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in Minnesota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 37,010.00 | 5.35% |
| 2 | $ 37,010.00 to $ 148,730.00 | 6.8% |
| 3 | $ 148,730.00 to $ 243,720.00 | 7.85% |
| 4 | $ 243,720.00 and over | 9.85% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in Minnesota for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 43,950.00 | 5.35% |
| 2 | $ 43,950.00 to $ 174,610.00 | 6.8% |
| 3 | $ 174,610.00 to $ 304,970.00 | 7.85% |
| 4 | $ 304,970.00 and over | 9.85% |
Minnesota Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $13,825 |
| Married filing jointly | $27,650 |
| Married filing separately | $13,825 |
| Head of household | $20,800 |
| Widowed | $27,650 |
Minnesota Payroll Taxes(2023)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
| Workforce Enhancement Fee | 0% | No cap |
Minnesota Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Minnesota updates:
Frequently Asked Questions
Are MN renter/homeowner property refunds in here?
No—MN’s Property Tax Refund (homestead/renter) is claimed on the return, not via payroll.
Do 529 contributions help MN tax?
MN offers a 529 credit or subtraction (limits apply). Add eligible amounts on the MN page to see impact.
Part-year moving between MN and ND/MI
Reciprocity may apply for wages; use part-year resident settings and apportion wages to the correct state.
Capital gains in MN
Compute gains via Schedule D; MN generally taxes them like ordinary income.
Why don’t my payroll brackets match this page?
Per-pay rounding, timing, and employer supplemental methods differ; annual totals reconcile.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.