2025 Minnesota Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Minnesota in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Minnesota State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $32,570 | 5.35% |
| $32,570 | $106,990 | 6.80% |
| $106,990 | $198,630 | 7.85% |
| $198,630 | ∞ | 9.85% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 9.80%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Minnesota — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
- Minnesota Income Tax Brackets Standard Deduction And Dependent Exemptionrevenue.state.mn.usTier 1 · Primary authority
Cited for Rate brackets · confirmed
Official MN DOR press release, 2025 brackets: 5.35% to $32,570; 6.80% $32,571-$106,990; 7.85% $106,991-$198,630; 9.85% over $198,630
Cited for Capital gains · confirmed
Official MN DOR rates/brackets page; no separate capital-gains schedule is listed
Cited for Corporate rate · confirmed
Official MN Revisor of Statutes text of Sec. 290.06: flat 9.8% rate, no scheduled changes
Cited for Corporate rate · confirmed
Official bill-status page: SF951 introduced 2/3/2025, referred to committee, no further action, not enacted
How we rate sources — tiers are derived from what published the document, not from our confidence in it.