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Fiduciary Tax Rates
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Under state law, Minnesota’s income tax brackets are recalculated each year based on the rate of inflation. The indexed brackets are adjusted by the inflation factor and the results are rounded to the nearest $10. Income tax rates are also set by the law. (See Minnesota Statute 290.06.)
Fiduciary tax rates are the same as the rates for individuals who file as married filing separately:
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| Rates | Married Filing Separately/fiduciary |
|---|
| 5.35% | $0 - $24,350 |
| 6.80% | $24,351 - $96,740 |
| 7.85% | $96,741 - $168,965 |
| 9.85% | $168,966 and over |
| Rates | married filing separately/fiduciary |
|---|
| 5.35% | $0 - $23,810 |
| 6.80% | $23,811 - $94,590 |
| 7.85% | $94,591 - $165,205 |
| 9.85% | $165,206 and over |
| Rates | Married filing separately/fiduciary |
|---|
| 5.35% | $0 - $23,165 |
| 6.80% | $23,166 - $92,020 |
| 7.85% | $92,021 - $160,725 |
| 9.85% | $160,726 and over |
| rates | Married Filing Separately/fiduciary |
|---|
| 5.35% | $0 - $21,975 |
| 6.80% | $21,976 - $87,305 |
| 7.85% | $87,306 - $152,485 |
| 9.85% | $152,486 and over |
| Rates | Married Filing Separately/Fiduciary |
|---|
| 5.35% | $0 - $20,525 |
| 6.80% | $20,526 - $81,530 |
| 7.85% | $81,531 - $142,405 |
| 9.85% | $142,406 and over |
| Rates | Married Filing Separately/Fiduciary |
|---|
| 5.35% | $0 - $19,905 |
| 6.80% | $19,906 - $79,070 |
| 7.85% | $79,071 - $138,100 |
| 9.85% | $138,101 and over |
| Rate | Married Filing Separately/Fiduciary |
|---|
| 5.35% | $0 - $19,705 |
| 6.80% | $19,706 - $78,285 |
| 7.85% | $78,286 - $136,735 |
| 9.85% | $136,736 and over |
| RATE | MARRIED FILING SEPARATELY/FIDUCIARY |
|---|
| 5.35% | $0 - $19,385 |
| 6.80% | $19,386 - $77,010 |
| 7.85% | $77,011 - $134,505 |
| 9.85% | $134,506 and over |
