Michigan income tax rates for 2026
Michigan has a flat 4.25% rate. Rates apply to Michigan taxable income: federal adjusted gross income minus Michigan’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 4.25% | All taxable income | All taxable income |
Michigan standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Personal exemption | $5,900 | $11,800 |
| Exemption per dependent | $5,900 | $5,900 |
Deductions and exemptions reduce the income Michigan taxes; credits reduce the tax itself.
How much Michigan income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Michigan tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,449 | 3.62% | $2,620 | $4,069 | 10.2% |
| $60,000 | $2,299 | 3.83% | $5,020 | $7,319 | 12.2% |
| $80,000 | $3,149 | 3.94% | $8,770 | $11,919 | 14.9% |
| $100,000 | $3,999 | 4% | $13,170 | $17,169 | 17.2% |
| $150,000 | $6,124 | 4.08% | $24,734 | $30,858 | 20.6% |
| $250,000 | $10,374 | 4.15% | $51,304 | $61,678 | 24.7% |
At $100,000, for example, Michigan takes about $3,999 and the combined income tax bill is $17,169. Your marginal rate on the next dollar at that income is 26.25% (22% federal + 4.25% Michigan). These estimates apply Michigan’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Michigan compares with neighboring states
On a $75,000 salary, a single filer pays $2,937 in Michigan income tax, the 34th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Ohio | $1,619 | 2.16% | Flat 2.75% | 12 of 51 |
| Indiana | $2,183 | 2.91% | Flat 2.95% | 14 of 51 |
| Michigan | $2,937 | 3.92% | Flat 4.25% | 34 of 51 |
| Wisconsin | $2,944 | 3.92% | 3.5%–7.65% | 35 of 51 |
Compare Michigan with Indiana, Ohio and Wisconsin.
Michigan tax rules to know
Key points from our 2026 Michigan data, compiled from the official sources listed at the end of this page:
- Flat 4.25% for tax year 2026, per the Treasury's 2026 withholding guide (Form 446). The revenue-trigger cut to 4.05% applied only to tax year 2023.
- No standard deduction. The personal exemption is $5,900 (2026) each for taxpayer, spouse and each dependent. Separate special exemptions exist for people with disabilities and for qualified disabled veterans.
- Retirement income: for 2026, recipients born after 1945 can generally subtract qualifying pension and retirement benefits up to $67,610 (single/MFS) or $135,220 (joint). Social Security benefits are not taxed.
- 2025 PA 24, signed Oct. 7, 2025, creates temporary state deductions for tax years 2026-2028 that mirror the federal deductions for qualified tips (IRC section 224) and qualified overtime compensation (IRC section 225, the premium portion only). The calculator applies them using the federal Schedule 1-A amounts.
- 24 cities levy their own income tax.
Local income tax: 24 cities levy a city income tax under the Uniform City Income Tax Ordinance. Detroit: 2.4% for residents, 1.2% for nonresidents who work there. Highland Park: 2.0%/1.0%. Grand Rapids and Saginaw: 1.5%/0.75%. Most others (e.g., Lansing, Flint, Pontiac, Battle Creek, Jackson, East Lansing): 1.0%/0.5%.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Michigan income tax rate for 2026?
Michigan has a flat 4.25% rate for 2026. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.92% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,999 in Michigan income tax.
How much is Michigan income tax on $75,000?
A single filer with $75,000 in wages owes about $2,937 in Michigan income tax for 2026, based on Michigan taxable income of about $69,100. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,656. A married couple earning $150,000 would owe about $5,874 in state tax.
What is the Michigan standard deduction for 2026?
Michigan does not offer a standard deduction in our 2026 data. Instead, a personal exemption of $5,900 for single filers ($11,800 married filing jointly) reduces taxable income. For a single filer earning $75,000, Michigan taxable income works out to about $69,100 in our estimate. See the rules section on this page for income limits that can reduce these amounts.
Does Michigan have local income taxes?
24 cities levy a city income tax under the Uniform City Income Tax Ordinance. Detroit: 2.4% for residents, 1.2% for nonresidents who work there. Highland Park: 2.0%/1.0%. Grand Rapids and Saginaw: 1.5%/0.75%. Most others (e.g., Lansing, Flint, Pontiac, Battle Creek, Jackson, East Lansing): 1.0%/0.5%. This calculator does not add local taxes. A single filer earning $75,000 pays about $10,607 in combined federal and Michigan income tax.
How does Michigan income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,937 in Michigan income tax, the 34th-lowest among the 50 states and DC. Among neighbors, Ohio would take $1,619 and Wisconsin $2,944. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Michigan tax estimate exact?
It is an estimate. We apply Michigan’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Michigan subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Michigan’s tax agency for final numbers.