Minnesota Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 290.01, et seq. |
| Who is Required to File | Resident and nonresident individuals, estates and trusts |
| Rate | First $28,420, 5.35%; Next $84,489, 7.05%; Over $112,911, 7.85% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
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