Minnesota Standard Deduction
The Minnesota standard deduction is a flat amount you can subtract from your gross income before Minnesota income tax is calculated, instead of itemising individual deductions. This page shows the Minnesota standard deduction for tax year 2024 by filing status, sourced directly from the Minnesota Department of Revenue, and calculates your Minnesota taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Minnesota itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Minnesota provides. Use this alongside the Minnesota income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Minnesota standard deduction for 2024 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of Minnesota taxable income.
Minnesota standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | Minnesota Department of Revenue |
| Married filing jointly | $29,200.00 | Minnesota Department of Revenue |
| Head of household | $21,900.00 | Minnesota Department of Revenue |
| Married filing separately | $7,300.00 | Minnesota Department of Revenue |
Minnesota conforms to the federal standard deduction for tax year 2024. Federal amounts: single $14,600, married filing jointly $29,200, head of household $21,900, married filing separately $7,300.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Minnesota standard deduction: frequently asked questions
What is the Minnesota standard deduction for 2024?
For tax year 2024, the Minnesota standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the Minnesota Department of Revenue. It is subtracted from your gross income to give your Minnesota taxable income.
How does the Minnesota standard deduction affect my tax?
The standard deduction lowers your Minnesota taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of Minnesota taxable income before any other adjustments.
Should I take the Minnesota standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Minnesota exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Minnesota Department of Revenue.
Does Minnesota adjust its tax brackets for inflation?
Yes. Minnesota adjusts its income tax bracket thresholds each year for inflation under Minnesota Statutes 290.06. The values shown are the 2024 inflation-adjusted brackets. Check the Minnesota Department of Revenue website for the current year's brackets.
What is Minnesota's top income tax rate?
Minnesota's top marginal income tax rate is 9.85%, which applies to taxable income over $193,240 for single filers, over $321,450 for married filing jointly, over $257,340 for head of household, and over $160,720 for married filing separately (2024 thresholds).
Are Social Security benefits taxable in Minnesota?
Minnesota taxes a portion of Social Security benefits for higher-income filers. However, Minnesota provides a subtraction for Social Security income that phases out at higher income levels. Lower-income retirees may exclude all or most of their Social Security income from Minnesota taxable income. See the Minnesota Department of Revenue for current subtraction thresholds.
Does Minnesota have a local income tax?
No. Minnesota does not impose local or city income taxes. Only the statewide graduated income tax applies.
Official sources
- Minnesota standard deduction (tax year 2024): Minnesota Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.