Take-home pay in Minnesota by business structure

At $100,000 of profit, an owner in Minnesota keeps $77,088 as an LLC taxed as an S corp and $72,839 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$77,088 a year

kept from $100,000 of profit as an LLC taxed as an S corp in Minnesota, after every tax and fee counted here. That is $10,192 more than as a C corporation.

Minnesota, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$27,161	$72,839	73%
Single-member LLC	$27,161	$72,839	73%
LLC taxed as an S corp most	$22,912	$77,088	77%
S corporation	$22,912	$77,088	77%
C corporation	$33,104	$66,896	67%

What Minnesota takes from a business owner

Minnesota taxes personal income in 4 brackets, from 5.35% to 9.85% (2026, single filer).revenue.state.mn.us, checked Oct 23, 2026
An LLC pays the state Annual Renewal, no feesos.mn.gov, checked Oct 23, 2026.
Minnesota minimum fee applies to LLC, LLC as S corp, S corp, C corprevenue.state.mn.us, checked Oct 23, 2026.
An S corp in Minnesota can elect to pay the state's income tax itself, a pass-through entity tax of 9.85%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totalrevenue.state.mn.us.
An S corp owner on payroll pays Minnesota unemployment tax at 1.596% on the first $44,000 of salary in the first yearhouse.mn.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,601	$38,601	$38,458	$38,458	$35,498
$100,000	$72,839	$72,839	$77,088	$77,088	$66,896
$150,000	$104,283	$104,283	$111,877	$111,877	$94,296
$250,000	$167,674	$167,674	$178,012	$178,012	$150,207
$500,000	$297,782	$297,782	$323,109	$323,109	$282,908

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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