State Reference · Tax Year 2026
Minnesota (MN)
Graduated 5.35%–9.85%
Minnesota Department of Revenue · Main form: Form M1 · Due April 15, 2027
Rates & brackets
Top rate9.85% >$183,340 single / >$304,970 MFJ
Standard deductionMatches federal (phased out high income)
Filing logistics
Main formForm M1
Filing dueApril 15, 2027
E-file portale-Services
AgencyMinnesota Department of Revenue
Major credits
- MN Child Tax Credit (up to $1,750/child, refundable)
- K-12 Education Credit
- Working Family Credit
Sales & property tax
Sales tax6.875% state + up to 2% local
Property taxProperty Tax Refund (M1PR) — often overlooked
Preparer notes
- MN CTC is the most generous state CTC in the country ($1,750/child, refundable, income-limited).
- MN adds back a portion of federal §199A QBI.
- M1PR refund can exceed $2,000 for renters and homeowners — deadline Aug 15, 2027.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.