2026 Minnesota Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Minnesota in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Minnesota State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $33,310 | 5.35% |
| $33,310 | $109,430 | 6.80% |
| $109,430 | $203,150 | 7.85% |
| $203,150 | ∞ | 9.85% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 9.80%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
OfficialValues verified2026 brackets independently verified against MN DOR's 2025-12-16 press release and live rates page; not a mechanical 2025 carry-forward.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- 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.
- 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: 2026 single brackets 5.35% to $33,310; 6.80% $33,311-$109,430; 7.85% $109,431-$203,150; 9.85% over $203,150
Cited for Rate brackets, Capital gains · confirmed
MN DOR rates/brackets page corroborating the same 2026 single-filer thresholds
Cited for Corporate rate · confirmed
Official current MN statute text, flat 9.8%, no year-based schedule
How we rate sources — tiers are derived from what published the document, not from our confidence in it.