Minnesotans will pay a slightly smaller percentage of their income in taxes by 2017, except for the state’s top earners, who saw their taxes raised in 2013 as the signature part of Gov. Mark Dayton’s budget plan.

In general, according to a study released Tuesday by the state Revenue Department, the percentage of their total income that Minnesotans pay in state and local taxes is expected to drop from 11.5 percent in 2012 to 11.4 percent in 2017.

That means that for most people, household income is expected to rise slightly more quickly than the total tax burden.

But for the top-earning 10 percent — those earning $165,871 or more by 2017 — there’s an increase, from 10.5 percent to 10.7 percent, though it’s still a lower rate than for any other income sector.

And the more you earn, the more your rate goes up.

The effective tax rate on the top 5 percent is projected to rise from 10.2 percent to 10.5 percent, and the share paid by the top 1 percent goes up from 9.8 percent to 10.5 percent.

These increases are due largely to the addition of a fourth tax bracket on high-income Minnesotans in 2013, according to the report.

The Revenue Department’s “tax incidence” study, meant to be a guide for lawmakers in formulating tax policy, is required to be completed every two years.

The report released Tuesday is based on 2012 data. It includes only state and local tax data, not federal.

Effective tax rates in Minnesota varied from 11.2 percent to 11.6 percent from 2000 to 2010. In the preceding decade, they ranged from 12 percent to 13 percent.

The rising burden on top earners is one of the factors pushing the state’s tax system “in the direction of progressivity,” said Revenue Commissioner Cynthia Bauerly in a statement accompanying the report.

“Minnesota’s income tax continues to be the most progressive element of the state’s tax system,” the department said.

Other tax law changes in 2013 and 2014 also expanded progressivity, defined as a system in which taxes rise as income rises, according to the report.

Those include the expanded working family credit and property tax refunds.

These were enough to overcome some regressive measures during the past two years, including cigarette and tobacco tax increases and the reduction of the estate tax, the study said.

Regressive taxes are those that take a larger percentage of income from low-income groups than from high-income groups.

Overall, Minnesota’s system is still regressive but projected to be less so in 2017 than in 2012, the report found.

The state expects to collect an increasing share of revenue from income taxes and decreasing proportions from property and sales and excise taxes, the department said, because of the economic recovery, as well as changes in the law.

By 2017, about 40 percent of state and local revenue will be from income taxes, the report found, and 30 percent each from property taxes and consumption taxes.

Democrats took credit Tuesday for the lower tax burden for 90 percent of Minnesotans.

House Minority Leader Paul Thissen, DFL-Minneapolis, said on the floor that the positive results were due in large part to property tax cuts and other changes adopted by DFLers last session and that the report should put to rest the refrain from Republicans that DFLers raised taxes on all Minnesotans.

House Speaker Kurt Daudt, R-Crown, told reporters after Tuesday’s floor session that he hadn’t seen the report “but we know how much taxes the Democrats raised over the last couple of years and we know that that hurt every Minnesotan.”

“That’s not in dispute at this point,” he said. “They want to say they taxed only the wealthy? One of the most regressive taxes you can do is a tax on cigarettes. Now they’re proposing another super-regressive tax, which is a gas tax.”

Doug Belden can be reached at 651-228-5136. Follow him at twitter.com/dbeldenpipress.