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Withholding Tax

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Federal Tax Changes
We are reviewing federal tax changes signed into law on July 4, 2025, to determine how they affect Minnesota taxes. We will provide more information when our analysis is complete. For the latest updates, see Tax Law Changes.

Minnesota Withholding Tax is state income tax you as an employer take out of your employees’ wages. You then send this money as deposits to the Minnesota Department of Revenue and file withholding tax returns.

Withholding tax applies to almost all payments made to employees for services they provide for your business. For more information on withholding requirements, see federal Circular E, IRS Publication 15 and our Withholding Tax Instructions.

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