{"place":"Minnesota","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/minnesota","state":{"code":"MN","name":"Minnesota","slug":"minnesota","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":5.35,"topRate2026":9.85,"topRateStartsSingle":203151,"notes":"2026 single-filer brackets: 5.35% up to $33,310; 6.80% from $33,311 to $109,430; 7.85% from $109,431 to $203,150; 9.85% from $203,151 and up.","source":"https://www.revenue.state.mn.us/minnesota-income-tax-rates-and-brackets"},"estimatedTax":{"form":"Estimated tax payment (pay online through Revenue's e-Services or mail a printed payment voucher)","rule":"You must make estimated payments if you expect to owe $500 or more in Minnesota income tax after withholding and refundable credits.","schedule":"Same dates as federal (April 15, June 15, Sept. 15, 2026, and Jan. 15, 2027). To avoid a penalty, pay 90% of this year's tax or 100% of last year's (110% if federal AGI is over $150,000).","source":"https://www.revenue.state.mn.us/estimated-tax"},"minimumWage2026":{"standard":11.41,"tippedCash":11.41,"tipCreditAllowed":false,"notes":"Same rate for all employer sizes. Minnesota bans tip credits, so tipped workers get the full minimum wage plus tips. The training wage is $9.31 for workers under 20 during their first 90 days. Rates rise to $11.87 (training wage $9.68) on Jan. 1, 2027. Minneapolis and St. Paul have higher local minimum wages.","source":"https://www.dli.mn.gov/business/employment-practices/minimum-wage-minnesota"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Rideshare (TNC) driver minimum pay and deactivation law","summary":"Since Dec. 1, 2024, rideshare drivers must be paid at least $1.28 per mile and $0.31 per minute (minimum $5.00 per ride), not counting tips. Rates rise to $1.33 per mile, $0.32 per minute, and $5.20 per ride on Jan. 1, 2027. Drivers get 80% of cancellation fees and have the right to written notice and an appeal before deactivation.","source":"https://www.dli.mn.gov/tnc"},{"name":"Employee misclassification law (Minn. Stat. 181.722 and 181.723)","summary":"Businesses may not misclassify employees as contractors or make workers sign agreements that do so. Penalties are up to $10,000 per misclassified worker and up to $10,000 per violation. Construction workers count as employees unless they meet all 14 legal requirements for contractor status.","source":"https://www.revisor.mn.gov/statutes/cite/181.722"},{"name":"Minnesota Paid Leave: self-employed opt-in","summary":"Paid Leave started Jan. 1, 2026. Self-employed people and independent contractors can opt in for up to 12 weeks of family or medical leave (20 weeks combined) by paying 0.88% of prior-year net self-employment earnings, a year in advance. They must stay in for at least 104 weeks before opting out.","source":"https://ui.mn.gov/employers/paid-leave/opt-in-paid-leave-coverage.jsp"}],"notes":"Minnesota has no state gross receipts or franchise tax on sole proprietors or single-member LLCs."},"stateRetirementProgram":{"state":"Minnesota","code":"MN","programName":"Minnesota Secure Choice Retirement Program","status":"active","employerMandate":"Employers with 5+ employees, in business 12+ months, with no qualified plan; register or certify an exemption","mandateMin":5,"keyDates":"Opened January 2026 — the most recent program to open to all eligible employers. Phase-in: 100+ by June 30, 2026; 50–99 by December 31, 2026; 25–49 by June 30, 2027; 10–24 by December 31, 2027; 5–9 by June 30, 2028.","covers1099":false,"selfEnroll":"unverified","sourceUrl":"https://mn.gov/scrb","note":"Sources give the January 2026 launch date variously as January 1, 16 or 19; the program site refers to a January 19, 2026 launch. No published statement on self-enrolment by the self-employed — unverified.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/minnesota/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/minnesota/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/minnesota/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/minnesota/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/minnesota/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/minnesota/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/minnesota/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}