Minnesota taxes self-employment income through its state income tax. This calculator adds the Minnesota brackets on top of federal self-employment and income tax so you see one number to hold back from every payment.
Single-filer brackets applied by the calculator (doubled for married filing jointly). Source: Tax Foundation 2026 state rate survey with 2026 legislative updates.
| Taxable income (single) | Rate |
|---|---|
| $0 | 5.35% |
| over $33,310 | 6.80% |
| over $109,430 | 7.85% |
| over $203,150 | 9.85% |
For a single filer in Minnesota with $72,000 of 1099 income and $9,000 of expenses and no other income, the calculator estimates a set-aside rate of 21.0%: $8,902 of self-employment tax, $3,827 of federal income tax, and $2,404 of Minnesota income tax.
Federal estimated payments are due April 15, June 15 and September 15, 2026, and January 15, 2027, if you expect to owe $1,000 or more after withholding. Minnesota has its own estimated tax schedule and safe-harbor rules; the state share in the tracker is a quarter of the projected annual state tax.
Track it all year with the 2026 Set-Aside Tracker, which includes every state.