Michigan Income Tax Calculator
Figure basis: Official Michigan Department of TreasuryMichigan income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Michigan state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Michigan state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Michigan Department of Treasury and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Michigan applies a flat income tax rate of 4.25% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,550.00, an effective rate of 4.25%.
Local Income Tax
Michigan cities may levy income tax under the Uniform City Income Tax Ordinance (MCL 141.501). Resident rates are double non-resident rates. Only wages/income earned in the city or by residents is subject to the city tax.
How Michigan income tax works
Michigan applies a flat 4.25% individual income tax rate on taxable income. Taxable income is gross income minus allowed deductions and the personal exemption of $5,900 per exemption claimed (taxpayer, spouse, each dependent) for tax year 2026. The 4.25% rate has been in effect since 2012 (temporarily reduced to 4.05% for tax year 2023 under a revenue-trigger provision, then reverted to 4.25%). Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100
Michigan's flat 4.25% hides a city-tax layer
Michigan applies a flat 4.25% income tax to every filer, a rate that has held since 2012 apart from a one-year dip to 4.05% in 2023 that a revenue trigger produced and that the courts confirmed was temporary. Because the rate is flat, the lever that actually changes your Michigan bill is the personal exemption, not a bracket. Michigan has no standard deduction. Instead each taxpayer, a spouse on a joint return and every qualifying dependent claims a $5,900 exemption for 2026, up from $5,800 in 2025. A married couple therefore shelters $11,800 before the 4.25% applies, and a totally and permanently disabled taxpayer can add a $3,400 special exemption.
The bigger surprise for newcomers is the city income tax. Under the Uniform City Income Tax Ordinance (MCL 141.501), roughly two dozen Michigan cities levy their own income tax on top of the state's. Detroit charges residents 2.4% and nonresidents who work in the city 1.2%; Grand Rapids and Saginaw charge 1.5% and 0.75%; most other cities sit at 1.0% for residents and 0.5% for nonresidents. The resident rate is always double the nonresident rate.
So a Detroit resident really faces about 6.65% in combined state and city income tax, well above the 4.25% headline, while someone in a township with no city tax pays only the 4.25%.
Michigan income tax: frequently asked questions
How much is the Michigan income tax on a $60,000 salary?
A single filer earning $60,000 a year in Michigan has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $2,550.00, an effective rate of 4.25%. Enter your own income above for an exact figure.
What is the Michigan state income tax rate?
Michigan applies a flat income tax rate of 4.25% to all taxable income, regardless of income level or filing status.
What filing statuses does Michigan income tax apply to?
Michigan income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
Does Michigan have a local income tax?
Yes. Michigan cities may levy income tax under the Uniform City Income Tax Ordinance (MCL 141.501). Resident rates are double non-resident rates. Only wages/income earned in the city or by residents is subject to the city tax. Use the Local Income Tax section on this page to calculate your combined state and local tax by selecting your jurisdiction.
What is Michigan's income tax rate for 2026?
Michigan applies a flat income tax rate of 4.25% on taxable income for all individuals, regardless of filing status or income level. The rate has been 4.25% since 2012, with a temporary reduction to 4.05% for tax year 2023 due to a revenue-trigger provision, before returning to 4.25% for 2024, 2025 and 2026. Source: Michigan Department of Treasury.
Does Michigan have a standard deduction?
No. Michigan does not have a standard deduction. Instead, Michigan allows a personal exemption of $5,900 per exemption for tax year 2026. A single filer claims $5,900; a married couple filing jointly claims $11,800 (two exemptions); each qualifying dependent adds another $5,900. Source: Michigan Department of Treasury, Tax Year 2026 Withholding Guide.
What is Michigan's personal exemption for 2026?
For tax year 2026, Michigan's personal exemption is $5,900 per exemption claimed. That means $5,900 for a single filer, $11,800 for a married couple filing jointly (two exemptions), and $5,900 for each qualifying dependent. An additional special exemption of $3,400 is available per totally and permanently disabled taxpayer or spouse (subject to an age restriction). The exemption amount was $5,800 in 2025 and increased to $5,900 for 2026. Source: Michigan Department of Treasury.
Did Michigan's income tax rate change recently?
Yes. Michigan temporarily reduced its individual income tax rate from 4.25% to 4.05% for tax year 2023 after the state's general fund revenues exceeded a revenue trigger set under the Income Tax Act. The rate reverted to 4.25% for tax years 2024, 2025 and 2026. Source: Michigan Department of Treasury.
Official sources
- Michigan income tax rates (tax year 2026): Michigan Department of Treasury, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.