Michigan Tax Brackets 2026

Michigan uses a single flat income tax rate of 4.25% for 2026. It applies to your taxable income after the state's deductions and exemptions, the same rate at every income level.

Flat rate on taxable income (all filing statuses)4.25%

Michigan also allows a personal exemption (deducted from income) of $5,900 for single filers.

About two dozen Michigan cities levy a local income tax: Detroit is 2.4% for residents / 1.2% for nonresidents; most other cities are 1% resident / 0.5% nonresident (Grand Rapids 1.5% / 0.75%). Separate from the 4.25% state tax and not modeled here.

See what these rates leave of an actual salary: Michigan paycheck calculator.

Frequently asked questions

What is the top income tax rate in Michigan?

For 2026, the top income tax rate in Michigan is a flat 4.25%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.

How do Michigan taxes compare with other states?

The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how Michigan stacks up against a no-income-tax state and its neighbors.

Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Michigan: Michigan Department of Treasury. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.