The Minnesota wheelage tax is a flat annual fee, capped at $20 per vehicle, that participating counties add to your motor vehicle registration to pay for local road and bridge work. It’s authorized by Minnesota Statutes Section 163.051, which lets each county board adopt the tax by resolution and set the rate anywhere from $1 to $20 in whole-dollar increments.1Minnesota Office of the Revisor of Statutes. Minnesota Code Chapter 163 – Section 163.051 Every dollar collected goes into the county’s road and bridge fund.
The fee is the same for every eligible vehicle in a given county. A new pickup and a 15-year-old sedan pay identical amounts. The $20 ceiling has been in place since 2013 legislation expanded county authority over the tax.
Which Counties Charge It and How Much
Roughly 50 of Minnesota’s counties impose the wheelage tax as of 2025, and rates vary. The Department of Public Safety publishes the current list of participating counties and their rates each year.2Minnesota Department of Public Safety. County Codes 2025 Wheelage Tax
Counties at the $20 maximum include Hennepin, Ramsey, Washington, Carver, Sherburne, and Rice. Several large counties sit at $10, including Dakota, Scott, Olmsted, Stearns, and Clay. Carlton and Pipestone are among the counties charging $15. Not every metro county is at the cap: Dakota and Scott both charge $10 while their neighbors charge $20. If your county isn’t on the published list, you owe nothing.2Minnesota Department of Public Safety. County Codes 2025 Wheelage Tax
What matters for which rate applies is where the vehicle is kept when not in operation, not where you drive it. That’s the county whose rate shows up on your renewal.1Minnesota Office of the Revisor of Statutes. Minnesota Code Chapter 163 – Section 163.051
Which Vehicles Owe the Tax
The wheelage tax applies to motor vehicles kept in a participating county and subject to annual registration under Chapter 168. That covers passenger cars, pickups, SUVs, and commercial vans.3Minnesota Department of Public Safety. Vehicle Wheelage Tax
Electric vehicles are not exempt. An EV registered in a participating county pays the same wheelage tax as any other passenger vehicle.
Exempt Vehicles
The statute carves out four categories:
- Motorcycles
- Motorized bicycles
- Motorized foot scooters
- Trailers, and vehicles exempt from annual registration tax under Section 168.012, subdivision 13
Anything that doesn’t require an annual registration tax is exempt by default, because the wheelage tax rides along with registration.3Minnesota Department of Public Safety. Vehicle Wheelage Tax
Commercial carriers registered under the International Registration Plan apportion registration fees across states based on miles, but the wheelage tax is a local charge tied to where the vehicle is garaged. Fleet vehicles kept in a participating county owe the tax on top of their apportioned fees.
How You Pay It
You don’t pay the wheelage tax separately. State law requires the registrar to collect it with your regular motor vehicle registration tax, and your registration isn’t considered paid until the wheelage tax is paid with it.4Minnesota Office of the Revisor of Statutes. Minnesota Statutes Section 163.051 It appears as a line item on the renewal notice DVS mails several weeks before your tabs expire.
You can renew online, in person at a deputy registrar office, or by mail. Online renewal is available when your registration is expiring within six months or has expired less than ten months ago; tabs arrive in about 14 days. In-person renewal is same-day, and mail renewal takes roughly 21 days.5Minnesota Department of Public Safety. Vehicle Registration Renewal Whichever channel you use, the wheelage tax is bundled in. You can’t pay registration and skip the wheelage charge.
Once collected, the state deposits the money into each county’s wheelage tax account after deducting collection costs. The money must be spent on road construction, maintenance, and related infrastructure.1Minnesota Office of the Revisor of Statutes. Minnesota Code Chapter 163 – Section 163.051
Late Renewal
Because the wheelage tax is stapled to registration, missing your renewal date means both go unpaid together. Driving on expired tabs can result in a citation. Minnesota law allows a grace period in some circumstances: if you renew and pay all fees within ten days of being cited, the charge may be dismissed. The online portal opens six months before your tabs expire, so there’s time to handle it before the deadline.
Moving Between Counties
If you pay the wheelage tax in one county and move to another before your registration expires, the tax already paid isn’t refunded.3Minnesota Department of Public Safety. Vehicle Wheelage Tax At the next renewal, the rate is set by the county where the vehicle is then kept. Move to a non-participating county and you stop paying. Move from a $10 county to a $20 county and the higher amount applies starting with the next renewal, with no mid-year adjustment either way.
Active-Duty Military
Federal law protects active-duty service members from paying vehicle taxes and fees outside their state of legal residence. Under the Servicemembers Civil Relief Act, a vehicle owned by a service member stationed in Minnesota but domiciled in another state isn’t considered located in Minnesota for tax purposes, and that protection extends to licenses, fees, and excises on motor vehicles.6Office of the Law Revision Counsel. 50 USC 4001 – Residence for Tax Purposes The wheelage tax should not apply, provided you have paid any vehicle taxes owed to your home state.
The same statute caps interest on unpaid vehicle taxes at 6 percent per year and bars a forced sale of a service member’s vehicle for a tax debt without a court order. If you’re active-duty and see a wheelage charge you believe you don’t owe, your installation’s legal assistance office can help you file the exemption paperwork with Minnesota DVS.