Minnesota 1099 Self-Employment Tax Calculator

Minnesota has a progressive income tax with a top rate of 9.85%. Estimate your self-employment tax, federal and Minnesota state tax, effective rate, and quarterly payment amounts below.

Tax year 2026Last updated September 18, 2026

Total estimated tax

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Effective rate

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Take-home

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Set aside per $1

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Self-employment tax: —
Federal income tax: —
State income tax: —

Quarterly payment vouchers

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Estimates for tax year 2026, for informational purposes only — not tax advice. California's 2026 brackets haven't been published yet, so the most recent confirmed prior-year schedule is used as a placeholder; figures for New York, Ohio, Georgia, Virginia, Arizona, Massachusetts, Utah, Vermont, Maine, Mississippi, Missouri, Colorado, Connecticut, Delaware, Idaho, New Mexico, Oklahoma, and Oregon are drawn from secondary sources pending direct confirmation against the state's own published schedule. Consult a tax professional before filing.

Minnesota self-employment tax, explained

Minnesota's 9.85% top rate is among the highest in the country and applies above $193,240 of taxable income for single filers; Minnesota also runs its own state-level Alternative Minimum Tax that can matter for filers with large business-expense deductions relative to gross receipts.

Self-employment (SE) tax is the same everywhere — 15.3% of 92.35% of your net profit, split between Social Security (12.4%, up to the annual wage base) and Medicare (2.9%, uncapped). What changes by state is the income tax layer on top: Minnesota has a progressive income tax with a top rate of 9.85%, applied to your taxable income after federal deductions. For filing status, Minnesota's tax uses separately-scaled brackets for joint filers that aren't simply double the single-filer thresholds.

Minnesota state tax at different income levels

Computed directly from Minnesota's actual 2026 tax structure — a single filer with no other income and no expenses, at increasing levels of net 1099 profit:

Net profit	Minnesota state tax	Effective state rate
$50,000	$1,300	2.6%
$100,000	$3,697	3.7%
$150,000	$6,225	4.1%
$250,000	$12,120	4.8%

Minnesota worked example

A single freelancer in Minnesota with $75,000 in net 1099 income and no other income:

Self-employment tax: $10,597
Federal income tax: $4,898
Minnesota state income tax: $2,433
Total tax: $17,928 (about 23.9% effective rate)
Take-home: $57,072
Quarterly estimated payment: $4,034 per quarter

Try your own numbers in the calculator above — your actual income, expenses, and filing status will change these figures.

Frequently asked questions

What is the Minnesota state income tax rate for 1099 income?

Minnesota has a progressive income tax with a top rate of 9.85%. Its tax uses separately-scaled brackets for joint filers that aren't simply double the single-filer thresholds. See the "Minnesota self-employment tax, explained" section above for how it applies to your specific numbers.

How is self-employment tax calculated?

Self-employment tax is 15.3% of your net self-employment earnings (92.35% of net profit): 12.4% Social Security up to the annual wage base, plus 2.9% Medicare on all net earnings. If your combined income exceeds the Additional Medicare Tax threshold for your filing status, an extra 0.9% applies above that threshold.

What's the difference between self-employment tax and income tax?

Self-employment tax funds Social Security and Medicare — it's the self-employed equivalent of the payroll taxes an employer would otherwise split with you. Federal (and state) income tax is separate, calculated on your taxable income after deductions like the standard deduction and the QBI deduction.

Other Midwest states

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