Minnesota Business Considerations · Small Business Addendum

Minnesota has a graduated income tax with higher top rates, a corporate franchise tax, a pass-through entity tax election, and launched a new state Paid Leave program in 2026. This addendum covers personal and corporate income tax, the PET election, sales and use tax, annual renewal filing, business license requirements, the new 2026 Paid Leave program, registered agent obligations, and unemployment insurance. Written in plain English.

A companion to The Small Business Owner's Guide to Clean Books by Tidecount Financial Services.