Retirement taxes by state · 2026

Does Minnesota Tax Retirement Income?

Short answer

Yes: Minnesota taxes pensions, IRAs and 401(k)s at rates up to 9.85%, and taxes Social Security for higher-income retirees.

Minnesota retirement taxes at a glance (2026)

State income taxGraduated, top rate 9.85%Minnesota has four brackets from 5.35% to 9.85%; the top rate starts at $203,150 single / $337,930 joint for 2026.
Social SecurityTaxedBenefits are fully subtracted if AGI is below $84,490 (single) or $108,320 (joint) for 2025; the subtraction falls 10% for each $4,000 above that.
PensionsTaxedPrivate pensions are taxed at regular rates.
401(k) and IRA withdrawalsTaxedIRA and 401(k) withdrawals are taxed at regular rates of 5.35% to 9.85%.
Government pensionsPartly taxedPublic pensions are generally taxed, but retirees who did not earn Social Security credits can subtract up to $13,170 ($26,340 joint), subject to income limits.
Military retirement payNot taxedMilitary retirement pay can be subtracted from taxable income.
Estate taxYes, above $3,000,000Minnesota taxes estates above $3 million at rates from 13% to 16%.
Inheritance taxNo
Property tax help for seniorsHomeowners 65+ can defer property tax above 3% of household income; the state pays the rest as a loan. Low-income filers 65+ can also claim an elderly income exclusion.
Sales taxState sales tax is 6.875%; the average combined rate is about 8.14%.

Recent changes and good to know

How to lower your retirement taxes in Minnesota

Frequently asked questions

Does Minnesota tax retirement income?

Yes: Minnesota taxes pensions, IRAs and 401(k)s at rates up to 9.85%, and taxes Social Security for higher-income retirees.

Does Minnesota tax Social Security?

Benefits are fully subtracted if AGI is below $84,490 (single) or $108,320 (joint) for 2025; the subtraction falls 10% for each $4,000 above that.

Does Minnesota tax pensions?

Private pensions are taxed at regular rates.

Does Minnesota tax 401(k) and IRA withdrawals?

IRA and 401(k) withdrawals are taxed at regular rates of 5.35% to 9.85%.

Does Minnesota tax military retirement pay?

Military retirement pay can be subtracted from taxable income.

Does Minnesota have an estate or inheritance tax?

Minnesota taxes estates above $3 million at rates from 13% to 16%.

Sources (last verified 2026)

  1. Social Security Benefit Subtraction — Minnesota Department of Revenue (2026)
  2. Minnesota State Tax Guide — AARP (2026-03-19)
  3. Minnesota Retirement Tax Friendliness — SmartAsset (2025)
  4. State Individual Income Tax Rates and Brackets, 2026 — Tax Foundation (2026-02-17)

Educational content only, not tax, legal or investment advice. Plans and tax laws change; confirm details with your employer's plan documents or your state revenue department. Smart Financial Lifestyle is not affiliated with any employer named on this site.