Minnesota taxes federal AGI less its own standard deduction — $15,300 single, $30,600 joint, $23,000 head of household — at graduated rates from 5.35% to 9.85%. It has no personal exemption, and the standard deduction itself starts shrinking above $244,400 of income. Neither federal deduction reduces Minnesota tax: state law is tied to the federal code as it stood on 1 May 2023, two years before these deductions existed.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Minnesota it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Minnesota works out the tax
Minnesota charges graduated rates from 5.35% up to 9.85%, across four bands, after a standard deduction of $15,300 single or $30,600 filing jointly. It begins from your federal adjusted gross income and applies its own reliefs from there.