Quick answer
Minnesota paycheck basics
Minnesota has four income tax rates, 5.35%, 6.8%, 7.85% and 9.85%, and the top rate is among the highest in the Midwest. From January 1, 2026 Minnesota paychecks also show a new deduction: Minnesota Paid Leave, the state's paid family and medical leave program, which lets employers pass up to 0.44% of wages to employees. Minnesota uses its own withholding certificate, Form W-4MN, because the federal W-4 no longer has allowances.
This calculator uses the Minnesota Department of Revenue's 2026 computer formula. Enter your marital status and allowances from Form W-4MN, and it figures Minnesota withholding and the Paid Leave premium along with federal income tax, Social Security and Medicare to show your take-home pay. Minnesota has no city or county income tax, and its withholding formula uses the same chart for every pay frequency, so weekly and monthly paychecks come out consistent.
How Minnesota taxes your paycheck
Minnesota employers withhold with the Department of Revenue's computer formula. Your pay for the period is annualized and $5,300 is subtracted for each allowance on your W-4MN. For a single employee nothing is withheld on the first $4,700 of the result; the next part is taxed at 5.35% up to $38,010, then 6.8% up to $114,130, 7.85% up to $207,850 and 9.85% above. For married employees the chart starts at $14,700 and the rates change at $63,400, $208,180 and $352,630. The annual figure is divided by your paychecks. Employees who don't file a W-4MN are withheld at the single rate with zero allowances. Bonuses and commissions listed separately on the payroll record may be withheld at a flat 6.25%. Traditional 401(k) contributions and pretax health benefits reduce Minnesota wages as they do federal wages; Paid Leave premiums apply to wages before those deductions.
| Taxable income | Rate |
|---|---|
| $0 – $33,310 | 5.35% |
| $33,310 – $109,430 | 6.80% |
| $109,430 – $203,150 | 7.85% |
| Over $203,150 | 9.85% |
| Taxable income | Rate |
|---|---|
| $0 – $48,700 | 5.35% |
| $48,700 – $193,480 | 6.80% |
| $193,480 – $337,930 | 7.85% |
| Over $337,930 | 9.85% |
Minnesota state payroll programs
Minnesota Paid Leave started January 1, 2026. For most employers the premium is 0.88% of wages up to the Social Security wage base rounded to the nearest thousand ($185,000), and employers may deduct up to half, 0.44%, from employees. Small employers that qualify pay a lower 0.66% rate. This calculator shows the 0.44% maximum employee share; some employers pay the full premium.
| Program | Employee rate | Wage base | Source |
|---|---|---|---|
| Minnesota Paid Leave | 0.44% | Up to $185,000/year | Source |
Worked example
A $60,000 salary in Minnesota, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Minnesota
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Minnesota income tax: −$126.05
- Minnesota Paid Leave: −$10.15
Net pay per paycheck: $1,801.87
Computed with Minnesota's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Minnesota
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,239.48 | $32,226.48 | $1,310.25 | $34,066.50 |
| $60,000 | $1,801.87 | $46,848.62 | $1,885.72 | $49,028.72 |
| $80,000 | $2,312.32 | $60,120.32 | $2,448.09 | $63,650.34 |
| $100,000 | $2,797.79 | $72,742.54 | $3,010.48 | $78,272.48 |
| $150,000 | $3,975.28 | $103,357.28 | $4,336.59 | $112,751.34 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your W-4MN. The calculator only shows the fields Minnesota actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Minnesota income tax − state payroll programs − local tax − post-tax deductions.
Minnesota vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Minnesota compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Minnesota (annual) |
|---|---|---|---|
| Minnesota | $2,190.96 | $56,964.96 | — |
| Wisconsin | $2,227.88 | $57,924.88 | +$959.92 |
| South Dakota | $2,368.94 | $61,592.44 | +$4,627.48 |
| North Dakota | $2,355.94 | $61,254.44 | +$4,289.48 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Minnesota income tax rates for 2026?+
Four rates: 5.35%, 6.8%, 7.85% and 9.85%. In the 2026 withholding formula, for a single employee the 6.8% rate starts at $38,010 of annual wages after allowances, 7.85% at $114,130 and 9.85% at $207,850.
How is Minnesota withholding calculated?+
Annualize your wages, subtract $5,300 for each W-4MN allowance, and use the chart for your status: subtract the row's starting amount, multiply by its rate and add its fixed amount. Divide the result by your number of paychecks.
How much Minnesota tax is withheld on a $60,000 salary?+
For a single employee paid biweekly with zero allowances, $59,999.94 is in the 6.8% row: $1,782.09 plus 6.8% of the $21,989.94 above $38,010, about $3,277.41 a year, or $126.05 per paycheck. Minnesota Paid Leave adds up to $10.15.
What is Minnesota Paid Leave and how much is deducted?+
Minnesota Paid Leave is the state's paid family and medical leave program, with premiums starting January 1, 2026. The 2026 premium is 0.88% of wages for most employers, and they may deduct up to 0.44% from your pay, on wages up to $185,000.
Do I need to fill out Form W-4MN?+
Yes, if you want Minnesota withholding to reflect your situation. The federal W-4 no longer uses allowances, so Minnesota requires its own form. Without one, your employer must withhold at the single rate with zero allowances.
How are bonuses taxed in Minnesota?+
A bonus listed separately from regular wages on your employer's payroll records can be withheld at a flat 6.25%. Otherwise it is added to your regular pay and withheld through the formula.
Does Minnesota tax 401(k) contributions?+
No. Traditional 401(k), 403(b) and 457 contributions and pretax health benefits are not subject to Minnesota withholding. They are still wages for Minnesota Paid Leave premiums.
Does Minnesota have local income taxes?+
No. Minnesota cities and counties do not tax wages.
What is the minimum wage in Minnesota?+
$11.41 an hour for 2026. Minnesota adjusts it every January for inflation.
Sources
- Minnesota Department of Revenue — 2026 Withholding Tax Instructions and Tables
- Minnesota Department of Revenue — 2026 Form W-4MN
- Minnesota Statutes § 268B.14 — Paid Leave premiums
- Minnesota DEED — Paid Leave premium rate fact sheet
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet