Michigan Income Tax Rates, Tables, and Calculator for 2026
Michigan has one flat income tax rate of 4.25% for 2026. Compare MI state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Michigan ranks among states.
Michigan has a flat individual income tax rate of 4.25% for 2026. The same rate applies to Michigan taxable income for Single, Married Filing Jointly, and Married Filing Separately statuses. Taxpayers who use Head of Household on their federal return use Single on their Michigan return. The calculator and tables below compare Michigan taxes across income levels, filing statuses, and states, with step-by-step examples showing how personal exemptions and the flat rate determine state income tax.
The Michigan Legislature establishes the income tax rules, while the Michigan Department of Treasury administers them and publishes the tax forms and instructions. Treasury's April 2026 rate notice and calendar-year withholding table provide the rate and personal exemption amounts we use in our calculations. The rate remains 4.25%, while the personal exemption increased from $5,800 in 2025 to $5,900 for 2026. For calendar-year filers, federal Form 1040 series returns and Michigan Form MI-1040 tax returns for income earned in 2026 are generally due April 15, 2027.
City income taxes can add to Michigan's 4.25% state income tax. Detroit imposes a 2.4% income tax on residents and a 1.2% tax on nonresidents' income subject to city tax. Grand Rapids uses lower rates of 1.5% for residents and 0.75% for nonresidents. The applicable city tax depends on where a taxpayer lives and works. These city taxes are excluded from the state income tax estimates and rankings below.
Tax Calculator
Michigan Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Michigan income tax for 2026. Results open in our All 50 States income tax calculator with Michigan highlighted. The examples below provide a starting point, showing Michigan income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 4.25%, while the effective tax rate rises as the fixed personal exemption covers a smaller share of income. Michigan's rank changes because other states' rates, deductions, and credits affect tax differently as income increases.
How Much Will You Pay in Michigan?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,874 | 4.25% | 3.75% | 40 |
| $75,000 | $2,937 | 4.25% | 3.92% | 34 |
| $100,000 | $3,999 | 4.25% | 4.00% | 28 |
| $125,000 | $5,062 | 4.25% | 4.05% | 27 |
| $150,000 | $6,124 | 4.25% | 4.08% | 28 |
Michigan falls in the moderate to high income tax range nationally across these examples, with rankings from 27th to 40th. At $100,000 of annual income, a Single filer pays an estimated $3,999 in Michigan state income tax for 2026. The marginal tax rate is 4.25%, while the effective rate is lower at 4.00%. The $5,900 personal exemption explains the difference by reducing taxable income to $94,100.
The ranked estimates assume full-year Michigan residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the $5,900 Michigan personal exemption. Other deductions, income adjustments, and tax credits are excluded, including deductions for qualified tips and overtime and special exemptions. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Michigan income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Michigan Income Tax Rates
Michigan is a flat tax state with one statutory individual income tax rate of 4.25% for 2026. The same rate applies to Michigan taxable income for Single, Married Filing Jointly, and Married Filing Separately statuses. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Michigan's recent state income tax rate history, including the temporary reduction for 2023.
Michigan State Income Tax Rate History, 2008-2026
| Tax Year | Tax Rate |
|---|---|
| 2024-2026 | 4.25% |
| 2023 | 4.05% |
| 2013-2022 | 4.25% |
| 2012 | 4.33% |
| 2008-2011 | 4.35% |
Michigan's flat tax structure reflects a state constitutional restriction on graduated income taxes. Changes in the statutory rate therefore apply across income levels rather than creating new tax brackets. The 4.25% rate took effect in October 2012 and applied for every full tax year from 2013 through 2022. The reduction to 4.05% applied only to 2023, and the rate returned to 4.25% in 2024.
State law requires an annual review of revenue growth and inflation to determine whether a temporary rate reduction applies. The Department of Treasury confirmed that the conditions did not produce a reduction for 2026, leaving the rate at 4.25%. The personal exemption is adjusted separately for inflation and increased from $5,800 in 2025 to $5,900 for 2026. In our wage examples, that exemption reduces taxable income and keeps the effective tax rate below the statutory rate.
Compare States
Compare Michigan to Other States
The next table compares Michigan with Indiana, Ohio, Wisconsin, Illinois, and Minnesota, plus Pennsylvania and Florida, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Michigan. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Michigan vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$2,937 | 0% | 0.00% | 1 |
| Ohio | $1,619 | −$1,318 | 2.75% | 2.16% | 12 |
| Indiana | $2,183 | −$754 | 2.95% | 2.91% | 14 |
| Pennsylvania | $2,303 | −$634 | 3.07% | 3.07% | 19 |
| Michigan | $2,937 | $0 | 4.25% | 3.92% | 34 |
| Wisconsin | $2,944 | +$7 | 5.3% | 3.92% | 35 |
| Illinois | $3,568 | +$631 | 4.95% | 4.76% | 47 |
| Minnesota | $3,577 | +$640 | 6.8% | 4.77% | 48 |
At $75,000 of annual income for a Single filer, Michigan falls between the lower and higher state income tax amounts in this regional comparison. Its estimated $2,937 tax is about $754 more than Indiana and $1,318 more than Ohio, but $631 less than Illinois and $640 less than Minnesota. Wisconsin is closest to Michigan, at about $7 more under the same assumptions. Pennsylvania is about $634 lower. Local income taxes can change the comparison for people living or working in Michigan cities. Florida has no individual income tax.
Examples
Michigan Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Michigan residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, the standard deduction is $0 because Michigan has no general standard deduction. We subtract the Michigan personal exemption from household income to calculate taxable income. We then apply the 4.25% flat rate to calculate Michigan state income tax. No other deductions, Michigan additions or subtractions, or tax credits are included.
2026 Michigan Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $0 | $0 |
| Personal Exemption | $5,900 | $11,800 |
| Taxable Income | $69,100 | $138,200 |
| State Income Tax | $2,937 | $5,874 |
| Effective Tax Rate | 3.92% | 3.92% |
| Marginal Tax Rate | 4.25% | 4.25% |
Looking at the table above, we can see that the same 4.25% tax rate applies to both Single and Married Filing Jointly statuses. The personal exemption reduces taxable income by $5,900 per person, leaving both examples with the same 3.92% effective tax rate. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Michigan marriage penalty in this simplified comparison. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Michigan personal exemption is $5,900. With wages only and no other adjustments, subtracting the exemption gives Michigan taxable income.
- Taxable income: Subtract the personal exemption from household income. $75,000 − $5,900 = $69,100
- Estimated Michigan income tax: Multiply taxable income by the flat tax rate of 4.25%. $69,100 × 0.0425 = $2,936.75
To calculate the Michigan effective tax rate, we divide $2,936.75 of state income tax by $75,000 of household income. The result is 3.92%, rounded. The estimated state income tax rounds to $2,937 in the comparison table.
The Michigan marginal tax rate is 4.25%, the rate applied to each additional dollar of Michigan taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Michigan personal exemption is $5,900 for each spouse, or $11,800 combined.
- Taxable income: Subtract the combined personal exemptions from household income. $150,000 − $11,800 = $138,200
- Estimated Michigan income tax: Multiply taxable income by the same flat tax rate of 4.25%. $138,200 × 0.0425 = $5,873.50
To calculate the Michigan effective tax rate, we divide $5,873.50 of state income tax by $150,000 of household income. The result is 3.92%, rounded. The estimated state income tax rounds to $5,874 in the comparison table.
The Michigan marginal tax rate is 4.25%, unchanged from the Single example.
Takeaway
Michigan Income Tax Takeaways
Personal exemptions reduce taxable income
Michigan's 4.25% rate does not apply to the entire paycheck. In these examples, the personal exemption reduces the amount of income subject to state income tax.
Joint filing produces equal results
In our examples at $75,000 per person, the $150,000 joint household has twice the personal exemption and taxable income of the Single filer. The joint tax is also twice the Single tax before rounding, so this comparison shows no Michigan marriage penalty.
Effective rates are below the flat rate
Both examples produce a 3.92% effective rate, below the 4.25% marginal rate. Results can differ when exemption eligibility, state adjustments, or tax credits change.
Michigan falls in the middle regionally
At $75,000 of Single income, Michigan's estimated $2,937 state income tax is higher than Ohio and Indiana but lower than Illinois and Minnesota. Wisconsin is closest, at about $7 more under the same assumptions. Nationally, Michigan ranks 34th at that income level, in the moderate income tax range. Local income taxes can increase the total for people living or working in Michigan cities.
FAQ
Frequently Asked Questions
Is Michigan a flat tax state?
Yes. Michigan has a flat individual income tax rate of 4.25% for 2026. The same rate applies to Michigan taxable income regardless of filing status. Exemptions and state adjustments can reduce taxable income, so the 4.25% rate generally does not apply to the entire paycheck.
What is the Michigan income tax rate for 2026?
The Michigan individual income tax rate for 2026 is 4.25%. The Department of Treasury confirmed that rate on April 15, 2026, after completing the annual revenue and inflation review required by state law. City income taxes are separate from this state rate.
How much is Michigan income tax on $75,000?
For 2026, a Single filer earning $75,000 in wages pays an estimated $2,937 in Michigan state income tax. The $5,900 personal exemption leaves $69,100 of taxable income, taxed at 4.25%. The effective tax rate is 3.92% of household income.
How much is Michigan income tax on $100,000?
For 2026, a Single filer earning $100,000 in wages pays an estimated $3,999 in Michigan state income tax. The $5,900 personal exemption leaves $94,100 of taxable income, taxed at 4.25%. The effective tax rate is 4.00% of household income.
What is the Michigan marginal tax rate?
The Michigan statutory marginal income tax rate is 4.25% for 2026. Each additional dollar of Michigan taxable income is taxed at 4.25% before credits. Both Single and Married Filing Jointly use the same rate. Exemptions and state adjustments can reduce the income subject to that rate.
What is the Michigan effective tax rate?
The Michigan effective income tax rate is state income tax divided by household income. For 2026, our Single example at $75,000 and Married Filing Jointly example at $150,000 both produce a 3.92% effective rate. The effective rate can differ at other income levels or when deductions and credits apply.
Does Michigan have a standard deduction?
Michigan does not have a general standard deduction available to all individual taxpayers. Certain taxpayers age 67 or older can claim a Michigan standard deduction under the state's retirement-income rules. The usual starting amount is $20,000 for Single or Married Filing Separately and $40,000 for Married Filing Jointly, subject to eligibility rules and adjustments.
How much is the Michigan personal exemption for 2026?
Michigan's personal exemption for 2026 is $5,900 for a Single filer and $11,800 for a married couple filing jointly when both spouses qualify. The exemption reduces taxable income rather than subtracting that amount directly from the tax owed. Special exemptions may apply for blindness, deafness, certain disabilities, and qualified disabled veterans. Different rules apply to taxpayers who can be claimed as dependents.
How much is the Michigan dependent exemption for 2026?
Michigan allows a $5,900 exemption for each qualifying dependent for 2026. Qualifying dependents include children and relatives who meet the federal dependent rules. This exemption reduces taxable income rather than subtracting $5,900 directly from tax owed.
Does Michigan have a Child Tax Credit?
No. Michigan does not offer a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return.
How much is the Michigan Earned Income Tax Credit for 2026?
The refundable Michigan Earned Income Tax Credit equals 30% of the federal credit for eligible Michigan residents. For 2026, the maximum federal credit is $8,231 for a household with three or more qualifying children, making the corresponding Michigan credit about $2,469. Refundable means the credit can exceed the state income tax owed.
For households with three or more qualifying children, the 2026 federal credit reaches zero at $62,974 for Single or Head of Household and $70,244 for Married Filing Jointly. These limits use adjusted gross income or earned income, whichever is higher. Households with fewer qualifying children have lower maximum credits and income limits.
Does Michigan allow deductions for tips and overtime in 2026?
Yes. Michigan allows deductions for qualified tips and qualified overtime compensation for tax years 2026 through 2028. For full-year residents, the state deductions equal the qualifying amounts allowed on the federal return, to the extent they have not already reduced federal adjusted gross income.
The tips deduction is limited to $25,000 per return annually and applies to qualified tips in eligible occupations that customarily receive tips. The overtime deduction generally covers only the extra half of time-and-a-half pay required by the federal Fair Labor Standards Act. For example, if regular pay is $20 per hour and overtime pay is $30, only the additional $10 qualifies. The annual overtime deduction limit is $12,500, or $25,000 for Married Filing Jointly. Both deductions begin to phase out when modified adjusted gross income exceeds $150,000, or $300,000 for joint filers. Other federal eligibility requirements also apply.
Does the Michigan income tax rate include city taxes?
No. The 4.25% rate for 2026 covers Michigan state personal income tax only. Detroit, Grand Rapids, and other Michigan cities impose separate income taxes that may apply based on where a taxpayer lives or works. For 2026, Detroit imposes a 2.4% income tax on residents and a 1.2% tax on nonresidents' income subject to city tax. Grand Rapids uses lower rates of 1.5% for residents and 0.75% for nonresidents.
Does Michigan have a marriage penalty?
No, not in our simplified 2026 comparison at $75,000 of annual income per person. The $5,873.50 joint tax equals the combined tax of two single filers who each owe $2,936.75. The comparison table shows $2,937 and $5,874 because each estimate is rounded separately. Other deductions, credits, or household circumstances can change the result.
References:
- 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year. Michigan Department of Treasury, April 15, 2026. Confirms the rate following the statutory annual revenue and inflation review. Retrieved October 25, 2026.
- Withholding Tax Information by Calendar Year. Michigan Department of Treasury. Lists the 2026 personal exemption of $5,900 and the rates and exemptions for prior years. Retrieved October 25, 2026.
- History of the Michigan Individual Income Tax Rate (PDF). Michigan Senate Fiscal Agency, Spring 2015. Documents the constitutional restriction on graduated income tax rates, historical rates, and the October 2012 reduction. Its annual rate table reports 4.33% for 2012. Retrieved October 25, 2026.
- Income Tax Rate Change: Overview. Michigan Department of Treasury. Explains the temporary 4.05% rate for 2023 and the return to 4.25% in 2024. Retrieved October 25, 2026.
- 2026 MI-1040ES, Michigan Estimated Income Tax for Individuals (PDF). Michigan Department of Treasury. Worksheet starts with adjusted income, subtracts exemptions, and applies 4.25%. It refers to the prior-year return for exemptions. The separately published 2026 allowance is used here. Retrieved October 25, 2026.
- 2025 Michigan Individual Income Tax Instructions (PDF). Michigan Department of Treasury. Filing statuses, federal AGI starting point, and personal and dependent exemption procedure. Our calculations use the separately confirmed 2026 exemption amount. Retrieved October 25, 2026.
- Michigan Individual Income Tax Filing Requirements. Michigan Department of Treasury. General April 15 filing deadline. Retrieved October 25, 2026.
- Social Security Taxation Changes in Public Act 24 of 2025. Michigan Department of Treasury. Explains the special Michigan standard deduction for certain older taxpayers and its interaction with other deductions. Retrieved October 25, 2026.
- Michigan Earned Income Tax Credit for Working Families. Michigan Department of Treasury. Confirms the refundable state credit equals 30% of the federal credit. The 2026 maximum shown here is calculated using the separately published federal amount. Retrieved October 25, 2026.
- New Deductions for Qualified Overtime Compensation and Qualified Tips. Michigan Department of Treasury. Explains the state deductions for tax years 2026 through 2028 under Public Act 24 of 2025. Retrieved October 25, 2026.
- 2026 City of Detroit Income Tax Withholding Guide (PDF). Michigan Department of Treasury. Confirms resident and nonresident rates of 2.4% and 1.2%. Retrieved October 25, 2026.
- Income Tax Guide for Individuals. City of Grand Rapids. Current resident and nonresident rates of 1.5% and 0.75%, and city-source income rules. Retrieved October 25, 2026.
- Michigan Income Tax Act of 1967 (PDF). Michigan Legislature. MCL 206.30 governs taxable income, exemptions, and deductions. MCL 206.51 governs the state rate and annual rate-reduction formula. MCL 206.272 establishes the refundable Earned Income Tax Credit. Retrieved October 25, 2026.
- Revenue Procedure 2025-32: 2026 Inflation Adjustments. Internal Revenue Service. Section 4.06 supplies the 2026 Earned Income Tax Credit maximum of $8,231 and the income limits used in the FAQ. Section 4.05 addresses the federal Child Tax Credit. Retrieved October 25, 2026.
- Publication 501: Dependents, Standard Deduction, and Filing Information. Internal Revenue Service. Federal qualifying child and qualifying relative requirements, including age, student status, residency, and support. Retrieved October 25, 2026.
- How to Take Advantage of No Tax on Tips and Overtime. Internal Revenue Service. Qualified tips and overtime definitions, annual deduction limits, and income phaseouts followed by Michigan. Retrieved October 25, 2026.