2026 tax year · Minnesota
1099 tax calculator for Minnesota
Minnesota uses graduated 2026 income tax brackets topping out at 9.85%, across 4 brackets, on top of federal income tax and self-employment tax.
Switching state opens that state's page.
Enter your numbers and press Calculate to see your 2026 estimate.
How 1099 tax works in Minnesota
Minnesota taxes income on 4 graduated brackets for 2026, from 5.35% up to 9.85%. Because 1099 profit stacks on top of any other income, a second source can push part of it into the next bracket.
On top of that sits the federal layer, which is the same wherever you live: self-employment tax plus federal income tax. The 1099 tax calculator hub works through how that half is built.
| Minnesota taxable income (single) | 2026 rate |
|---|---|
| $0 - $32,260 | 5.35% |
| $32,260 - $106,070 | 6.8% |
| $106,070 - $196,880 | 7.85% |
| $196,880 and up | 9.85% |
Worked example: $50,000 of 1099 income in Minnesota
A single filer with $50,000 of net 1099 income and no W-2 wages, taking the standard deduction, owes an estimated:
| Self-employment tax | $7,065 |
| Federal income tax | $2,667 |
| Minnesota state income tax | $2,692 |
| Total tax | $12,424 |
| Effective rate | 24.8% |
| After-tax income | $37,576 |
What the rate alone doesn't tell you about Minnesota
Minnesota is one of the twelve states that still taxes Social Security benefits, which matters if you are drawing benefits alongside self-employment income.
Minnesota against the states it borders
On $50,000, Minnesota charges $2,932 of state income tax. Of the 4 states it borders, South Dakota is the lightest at nothing at all and Wisconsin the most expensive at $2,263, a spread of $2,263 on the same income.
| State | Tax on $50,000 | vs Minnesota |
|---|---|---|
| South Dakota | No income tax | −$2,932 |
| North Dakota | $98 | −$2,835 |
| Iowa | $1,900 | −$1,032 |
| Wisconsin | $2,263 | −$669 |
- South Dakota has no income tax at all, so the same work done there costs $2,932 less in state tax than it does in Minnesota.
- North Dakota would take $2,835 less, $98 against Minnesota's $2,932.
- Iowa would take $1,032 less, $1,900 against Minnesota's $2,932.
- Wisconsin would take $669 less, $2,263 against Minnesota's $2,932.
What this estimate assumes
- Single filer, $16,100 federal standard deduction, net profit after expenses.
- No local income tax is modeled.
- No Minnesota credits are applied beyond the deductions in its own rules.
Minnesota 1099 tax questions
Does Minnesota tax 1099 income?
Yes. Minnesota taxes net profit from 1099 work the same way it taxes other income, on 4 graduated brackets topping out at 9.85%. On the $50,000 example above the state share is $2,692.
How much should a 1099 worker in Minnesota set aside?
About 25% of net profit, based on the $50,000 single-filer example above ($12,424 of federal, self-employment and Minnesota state tax combined). Your own rate moves with filing status, other income and deductions, run the calculator with your numbers.
Are there local income taxes in Minnesota?
The estimate above models federal, self-employment and state income tax only, it does not include any city, county or school-district income tax. The 2026 dataset carries no local-tax note for Minnesota, so check with the municipality where you live and work before relying on the state figure alone.
Does Minnesota reciprocity help if I do 1099 work across a state line?
Usually not. Minnesota has wage reciprocity with Michigan and North Dakota, but reciprocity agreements cover wages paid by an employer, not self-employment income. A 1099 worker with income sourced to another state generally still files there and claims a credit at home.
When are quarterly estimated payments due?
Federal 1040-ES payments for the 2026 tax year are due April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027. Minnesota requires its own estimated payments; the 2026 dataset does not yet carry state-specific due dates, so confirm them with the Minnesota tax agency.