Michigan income tax rate 2026
OfficialMichigan rates, brackets and the tax on common salaries.
- Rate
- 4.25%
- Tax on $75,000
- $2,937
- 3.9% effective
- Tax on $100,000
- $3,999
- 4% effective
- Rank among taxing states
- #18 of 42
- by tax taken on $75,000, 1 takes the most
What is the Michigan income tax rate in 2026?
Michigan taxes wages at a flat 4.25% in 2026. On a $75,000 salary, Michigan income tax is $2,937, an effective rate of 3.92%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Michigan income tax brackets for 2026
Michigan has one flat rate of 4.25% for every filer, so there are no brackets: the same rate applies to every dollar of taxable income. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 4.25% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 4.25% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 4.25% |
How much Michigan income tax do you pay on $100,000?
On $100,000 of wages, Michigan income tax is $3,999 in 2026, an effective rate of 4%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Michigan standard deduction in 2026?
Michigan has no standard deduction of its own. Instead, each filer gets a personal exemption of $5,900 in 2026.
- Standard deduction, single
- None
- Married filing jointly
- None
- Personal exemption
- $5,900
How did Michigan income tax change in 2026, and what changes in 2027?
Michigan kept its rate at 4.25% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 4.25% | 4.25% | none | official |
| 2026 | flat | 4.25% | 4.25% | none | official |
How does Michigan income tax compare with other states?
On $75,000, Michigan income tax ranks #18 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do Michigan cities or counties charge income tax?
Michigan has 24 cities with an income tax, and the calculator includes all of them, at 1% to 2.4%. The Michigan paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| Albion | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Battle Creek | city | 1% | 1% city income tax for residents after a $750 exemption per person (0.5% for nonresidents who work there) |
| Benton Harbor | city | 1% | 1% city income tax for residents after a $750 exemption per person (0.5% for nonresidents who work there) |
| Big Rapids | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Detroit | city | 2.4% | 2.4% city income tax for residents after a $600 exemption per person (1.2% for nonresidents who work there) |
| East Lansing | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Flint | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Grand Rapids | city | 1.5% | 1.5% city income tax for residents after a $600 exemption per person (0.75% for nonresidents who work there) |
| Grayling | city | 1% | 1% city income tax for residents after a $3,000 exemption per person (0.5% for nonresidents who work there) |
| Hamtramck | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Highland Park | city | 2% | 2% city income tax for residents after a $600 exemption per person (1% for nonresidents who work there) |
| Hudson | city | 1% | 1% city income tax for residents after a $1,000 exemption per person (0.5% for nonresidents who work there) |
| Ionia | city | 1% | 1% city income tax for residents after a $700 exemption per person (0.5% for nonresidents who work there) |
| Jackson | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Lansing | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Lapeer | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Muskegon | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Muskegon Heights | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Pontiac | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Port Huron | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
| Portland | city | 1% | 1% city income tax for residents after a $1,000 exemption per person (0.5% for nonresidents who work there) |
| Saginaw | city | 1.5% | 1.5% city income tax for residents after a $750 exemption per person (0.75% for nonresidents who work there) |
| Springfield | city | 1% | 1% city income tax for residents after a $750 exemption per person (0.5% for nonresidents who work there) |
| Walker | city | 1% | 1% city income tax for residents after a $600 exemption per person (0.5% for nonresidents who work there) |
How is Michigan income tax withheld from a paycheck?
Employers withhold Michigan income tax from each paycheck, using the Form MI-W4 each employee fills in. On a $75,000 salary paid every two weeks, that is $112.95 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Form 446: wages minus $5,900 a year for each Form MI-W4 exemption, times 4.25%, so paychecks match the annual tax for most earners.
Questions people ask
How much Michigan tax is withheld from a bonus?
Employers can withhold Michigan tax on a bonus at a flat 4.25%. The return settles the actual tax on it.
Does Michigan tax overtime and tips?
Not the deductible part. Michigan follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. Michigan deducts the same qualified tips and overtime that are deductible on the federal return, for 2026 through 2028.
Do 401(k) contributions lower Michigan income tax?
Yes. Traditional 401(k) contributions lower Michigan taxable wages, as they do for federal income tax.