Minnesota sales tax due dates fall on the 20th of the month after each reporting period for monthly and quarterly filers, and on February 5 of the following year for annual filers. Which schedule applies to you depends on how much tax your business collects, and the Department of Revenue sets that frequency when you register. Miss a deadline and penalties start at 5% of the unpaid tax, with interest running at 7% for 2026.
Which Filing Schedule Applies to You
The Department of Revenue sorts businesses into three groups based on average monthly sales tax liability. Under $100 a month in tax, and you generally file once a year. Between $100 and $500, quarterly. Above $500, monthly.
Your starting frequency shows up in the registration letter the department sends when you first get your sales tax permit. The department reviews liability over time and can move you to a more or less frequent schedule as your volume changes. Notice of a change isn’t guaranteed, so it’s worth checking your e-Services account periodically to confirm what the state currently expects from you.
2026 Sales Tax Due Dates
Minnesota law sets the deadline as on or before the 20th day of the month following the close of the reporting period.1Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.20 – Due Dates for Making Payments of Tax A monthly filer reporting January sales owes by February 20. A quarterly filer covering January through March owes by April 20. A few dates in 2026 shift because the 20th falls on a weekend.2Minnesota Department of Revenue. Sales Tax Return Filing Due Dates
- January 2026 return: February 20, 2026
- February 2026 return: March 20, 2026
- March 2026 return (monthly and Q1 quarterly): April 20, 2026
- April 2026 return: May 20, 2026
- May 2026 return: June 22, 2026
- June 2026 return (monthly and Q2 quarterly): July 20, 2026
- July 2026 return: August 20, 2026
- August 2026 return: September 21, 2026
- September 2026 return (monthly and Q3 quarterly): October 20, 2026
- October 2026 return: November 20, 2026
- November 2026 return: December 21, 2026
- December 2026 return (monthly and Q4 quarterly): January 20, 2027
- Annual return for calendar year 2026: February 5, 2027
Annual filers have that single February 5 deadline each year. The department doesn’t always send a reminder before a return is due, so putting the dates on your own calendar matters.
Weekend and Holiday Shifts
When the 20th lands on a Saturday, Sunday, or legal holiday, the deadline automatically rolls to the next business day.3Minnesota Office of the Revisor of Statutes. Minnesota Code 270C.39 – Due Date on Saturday, Sunday, or Holiday That’s why the May 2026 return is due June 22 rather than June 20, and why the August 2026 return moves from September 20 to September 21. A “legal holiday” here covers Minnesota-recognized holidays and federal holidays. You don’t have to request the extension, but relying on it leaves no cushion if something goes wrong with your bank or the filing portal.
The Accelerated June Payment for High-Volume Filers
Businesses whose sales tax liability reached $250,000 or more during the state fiscal year ending June 30 have an extra deadline in June. An accelerated payment covering most of the estimated June liability is due before the month ends.1Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.20 – Due Dates for Making Payments of Tax For 2026, the safe harbor is 84.5% of estimated June liability, or 84.5% of whichever is smaller between the prior May’s liability and the average monthly liability for the previous calendar year. The commissioner can certify a reduced percentage in some cases.
The remaining balance for June, and the completed return, are still due on the regular July 20 deadline. Falling short of the safe harbor draws a penalty of 10% of the shortfall.4Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.60 – Civil Penalties Starting in 2027, the accelerated percentage drops sharply to 5.6% and is due two business days before June 30, with the remaining balance due August 20 rather than July 20.1Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.20 – Due Dates for Making Payments of Tax
Electronic Filing Deadline and Cutoff Time
Businesses with $10,000 or more in sales and use tax liability during the state fiscal year (July 1 through June 30) must file and pay electronically the following calendar year.1Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.20 – Due Dates for Making Payments of Tax Smaller businesses can also use the department’s e-Services portal, which is the primary filing system.
Electronic returns must be submitted by 11:59 PM Central Time on the due date. Get a confirmation number before that cutoff. Payments made through e-Services use ACH debit: you enter your banking information and authorize the withdrawal on the deadline, and the actual debit posts the next business day. Larger businesses that prefer ACH credit push funds from their own bank instead, which allows for scheduled effective dates but requires setup with the bank. Either way, check that your bank hasn’t placed an ACH block that could bounce the transaction and turn an on-time filing into a late payment.
What Missing a Deadline Costs
Minnesota charges separate penalties for late payment and late filing, and they stack.
- Late payment: 5% of the unpaid tax if you’re up to 30 days late, plus another 5% for each additional 30-day period or any part of one, capped at 15%.4Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.60 – Civil Penalties
- Late filing: an additional 5% of the tax not paid by the filing deadline.4Minnesota Office of the Revisor of Statutes. Minnesota Code 289A.60 – Civil Penalties
- Interest: 7% annually for 2026, compounding from the original due date until paid. The rate resets each year based on the prime rate.5Minnesota Department of Revenue. Calculating Penalty and Interest6Minnesota Office of the Revisor of Statutes. Minnesota Code 270C.40 – Interest
The clock starts the day after the deadline. Say you owe $5,000 on your January 2026 return and file on March 25 rather than February 20. That’s 33 days late, so the late-payment penalty is 10% (5% for the first 30 days, 5% for the partial next period). Add the 5% late-filing penalty and you’re at $750 in penalties, before interest.
Asking for a Penalty Waiver
If a legitimate reason kept you from filing or paying on time, you can request an abatement. The written request has to reach the Department of Revenue within 60 days of the date on the first penalty notice you receive.7Minnesota Department of Revenue. Penalty Abatement for Businesses You don’t have to pay the penalty first, provided the request itself is timely.
The department looks for “reasonable cause” meaning circumstances outside your control, such as severe weather, fire, flood, or theft that destroyed your records or prevented filing. Incorrect written advice from a department employee also qualifies. A clean prior compliance record helps. Your request should include your business name, tax ID, the tax type and period, an explanation of what happened, supporting documents, and your contact information. Send it to the address on the penalty notice, or use e-Services or email if you received a bill instead.7Minnesota Department of Revenue. Penalty Abatement for Businesses If the department doesn’t answer within 60 days, you can appeal to the Minnesota Tax Court. One thing abatement does not do: waive the interest. That keeps accruing on the unpaid tax regardless.