Exemption & rate verified against primary sources · Updated August 27, 2026
Minnesota Estate Tax in 2026: Exemption, Rates & Calculator
Minnesota exempts the first $3,000,000 of a taxable estate, then applies a graduated schedule from 13% up to 16% on the remainder — genuinely graduated, not a flat top rate on everything above the exclusion.
Calculate Minnesota estate tax for your situationHow Minnesota taxes an estate
Minnesota's own statute defines "Minnesota taxable estate" as already net of the $3,000,000 exclusion, so the bracket table below is applied to the amount left AFTER subtracting the exclusion — the first dollar of that remainder is taxed at 13%, not 16%.
Applied to the amount ABOVE Minnesota's $3,000,000 exclusion — subtract the exclusion first, then look up the remainder here.
| Range | Rate |
|---|---|
| $0 – $7,100,000 over exclusion | 13.0% |
| $7,100,000 – $8,100,000 over exclusion | 13.6% |
| $8,100,000 – $9,100,000 over exclusion | 14.4% |
| $9,100,000 – $10,100,000 over exclusion | 15.2% |
| Over $10,100,000 over exclusion | 16.0% |
Worked example
A $10,000,000 Minnesota taxable estate has $7,000,000 above the $3,000,000 exclusion, which stays entirely within the first (13%) bracket. Tax is 13% of $7,000,000, or $910,000.
Rules worth knowing
- The 16% top rate only applies to the portion of the excess above $10,100,000 — a $10,000,000 taxable estate, as in the example above, never reaches it.
- The $3,000,000 exclusion has held steady since 2020 and is not indexed for inflation.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Minnesota's own Form M706 has its own deadline — confirm the exact requirement with the Minnesota Department of Revenue rather than relying on the federal date.
More on estate tax
For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.