Michigan Income Tax Calculator
Michigan 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 calculated as gross income (from all sources) minus specifically allowed deductions and the personal exemption of $5,800 per exemption claimed (taxpayer, spouse, each dependent) for tax year 2025. The 4.25% rate has been in effect since 2012. Note: Michigan temporarily reduced its rate to 4.05% for tax year 2023 under a revenue-trigger provision, before reverting to 4.25% for 2024 and 2025. 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 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 2025?
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 and 2025. 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 $5,800 per exemption for tax year 2025. A single filer claims $5,800; a married couple filing jointly claims $11,600 (two exemptions); each qualifying dependent adds another $5,800. Source: Michigan Department of Treasury, Tax Year 2025 Guidance.
What is Michigan's personal exemption for 2025?
For tax year 2025, Michigan's personal exemption is $5,800 per exemption claimed. That means $5,800 for a single filer, $11,600 for a married couple filing jointly (two exemptions), and $5,800 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 $5,600 in 2024 and increased to $5,800 for 2025. 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 and 2025. Source: Michigan Department of Treasury.
Official sources
- Michigan income tax rates (tax year 2025): Michigan Department of Treasury, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.