Corporate Income Tax
|
|
| Minnesota |
Rate |
| All income levels |
9.8% |
| Minnesota Alternative Minimum Tax |
5.8% |
|
|
| North Dakota |
Rate |
| $0 to $2,999 |
2.6% |
| $3,000 to to $7,999 |
$78 + 4.1% of amount over $3,000 |
| $8,000 to $19,999 |
$283 + 5.6% of amount over $8,000 |
| $20,000 to $29,999 |
$955 + 6.4% of amount over $20,000 |
| $30,000 and up |
$1,595 6.5% of amount over $30,000 |
|
|
|
|
Personal Income Tax
|
|
| Minnesota - married, filing jointly, starting 2009 |
Rate |
| $0 to $33,219 |
5.35% |
| $33,220 to $131,969 |
7.05% |
| $131,970 and up |
7.85% |
|
|
| Minnesota - married, filing separate, starting 2009 |
|
| $0 to $16,609 |
5.35% |
| $16,610 to $65,989 |
7.05% |
| $65,990 and up |
7.85% |
|
|
| Minnesota - filing single, starting 2009 |
|
| $0 to $22,729 |
5.35% |
| $22,730 to $74,649 |
7.05% |
| $74,650 and up |
7.85% |
|
|
| Minnesota - head of household, starting 2009 |
|
| $0 to $27,979 |
5.35% |
| $27,980 to $112,419 |
7.05% |
| $112,420 and up |
7.85% |
|
|
| North Dakota - married, filing jointly |
Rate |
| $0 to $49,599 |
2.1% |
| $49,600 to $119,949 |
$1,041.60 + 3.92% of the amount over $49,600 |
| $119,950 to $182,799 |
$3,799.32 + 4.34% of the amount over 119950 |
|
$182,800 to $326,449
|
$6,527.01 + 5.04% of the amount over 182800 |
| $326,450 and up |
$13,766.97 + 5.54% of the amount over 326450 |
|
|
| North Dakota - married, filing separate |
|
| $0 to 24,799 |
$2.1% |
| $24,800 to $59,974 |
$520.80 + 3.92% of the amount over $24,800 |
|
$59,975 to $91,399
|
$1,899.66 + 4.34% of the amount over $59,975 |
| $91,400 to $163,224 |
$3,263.51 + 5.04% of the amount over $91,400 |
| $163,225 and up |
$6,883.49 + 5.54% of the amount over $163,225 |
|
|
| North Dakota - filing single |
|
| 0 to $29,699 |
$2.1% |
| $29,700 to $71,949 |
$623.70 + 3.94% of the amount over $29,700 |
| $71,950 to $150,149 |
$2,279.90 + 4.34% of the amount over $71,950 |
| $150,150 to $326,449 |
$5,673.78 + 5.04% of the amount over $150,150 |
| $326,450 and up |
$14,559.30 + 5.54% of the amount over $326,450 |
|
|
| North Dakota - head of household |
|
| $0 to $39,799 |
$2.1% |
| $39,800 to $102,799 |
$835.80 + 3.94% of the amount over $39,800 |
| $102,800 to $166,449 |
$3,305.40 + 4.34% of the amount over $102,800 |
| $166,450 to $326,449 |
$6,067.81 + 5.04% of the amount over $166,450 |
| $326,450 and up |
$14,131.81 + 5.54% of the amount over $326,450 |