State retirement tax · Minnesota

Retirement tax rules for Minnesota residents (2026 guide)

Minnesota's effective income-tax rate at retirement-bracket income is approximately 7.00%. Here's what it taxes, what it exempts, and how the worked numbers shake out.

Last reviewed May 3, 2026

Editorial review pending — see editorial process

Effective rate

7.00%

Taxes Social Security?

Yes

Approx. tax on $90k income

$6,300

Pension carve-outs

Yes

Minnesota is in the most-burdened bracket for retirees: a high effective income tax (about 7.00%) AND continued taxation of Social Security. If your retirement income is meaningfully above the median, the state-tax cost runs into five figures annually — enough that some retirees relocate purely for the tax differential.

What Minnesota taxes (and what it doesn’t)

Minnesota taxes most retirement income — including 401(k) and IRA withdrawals, pension payments, and Social Security benefits — at the state's standard income-tax rate. There are typically threshold-based exemptions that protect lower-income retirees from the SS tax, but middle-income households and above face the full bracket.

State-specific note

Taxes SS above $105k joint / $82k single (2025 thresholds, indexed).

A worked example

Worked example. A Minnesota retiree with $60,000 of pension and IRA withdrawals plus $30,000 of annual Social Security is taxed on the full $90,000 of income. At the approximate 7.00% effective rate, that's about $6,300/year — roughly $525/month — owed to the state.

Should you relocate?

Minnesota's high effective rate is the most-cited reason retirees consider relocating. Before moving, model both your before-tax cost of living and the tax-bracket arbitrage carefully — a $15K/year tax saving can be eaten by a $1.5M home purchase in the destination market.

See how Minnesota state tax shapes your retirement plan

The calculator’s Taxes tab uses the 7.00% effective rate above and the SS-exemption flag automatically. Run your specific numbers and see the year-by-year tax forecast.

Run my numbers →

Frequently asked

Primary sources

Effective-rate and SS-taxation flags above are derived from these sources. We re-verify each annually.

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