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Taxes MN

MN Corporate Franchise Tax

Source: MN Department of Revenue Verified: March 1, 2026

Minnesota imposes a corporate franchise tax of 9.8% on net income attributable to Minnesota. C corporations file Form M4 with the Department of Revenue. The minimum fee ranges from $0 to $5,000 based on Minnesota property, payroll, and sales. Multi-state corporations use a single sales factor.

Official Source:
MN Department of Revenue
Always verify current information directly with this agency.

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MN Sales and Use Tax
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