Michigan tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 4.25% |
| Standard deduction | None |
| Personal exemption | Single $5,900 · Married filing jointly $11,800 · Head of household $5,900 · Married filing separately $5,900 · per dependent $5,900 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | Yes — 2 in our data |
Michigan income tax brackets 2026
Rates apply to Michigan taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 4.25% |
Local income taxes in Michigan
Twenty-four Michigan cities levy income taxes under the Michigan Uniform City Income Tax Ordinance. The City of Detroit is administered by the Michigan Department of Treasury; other cities administer their own taxes. Typical rates under the ordinance are 1% resident / 0.5% nonresident, but some cities (including Detroit and Grand Rapids) have higher rates from pre-ordinance authority. Verify individual city rates at michigan.gov/citytax. Basis: wages; applies to residents (all wages) and nonresidents employed in taxing city.
| Jurisdiction | Resident rate | Nonresident rate |
|---|---|---|
| Detroit | 2.4% | 1.2% |
| Other Michigan cities (24 total including Detroit) | Not yet verified — not included in the calculator | — |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions and no local tax.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Michigan income tax | $96.61 | $2,512 |
| Take-home pay | $1,995.99 | $51,896 |
Effective tax rate 20.2%; tax on the next dollar earned 23.9%. Michigan taxable income is $59,100. Adding Detroit local tax would cost $1,560 a year.
Second example: $120,000, married filing jointly, two children
Take-home $101,083 a year ($3,887.81 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Michigan income tax $4,097.
How the Michigan estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Michigan has no standard deduction in our data. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the flat rate (married filing separately uses the single brackets).
- If you pick a locality, add local tax on wages.
- Divide the annual total by your number of paychecks.
What this Michigan calculator does not model
- Michigan Earned Income Tax Credit (6% of federal EITC for 2026)
- Homestead Property Tax Credit
- Home Heating Credit
- Michigan city income taxes (Detroit and other cities; separate local-tax filing)
- Michigan subtractions from AGI (retirement/pension benefits, Social Security, senior interest and dividends, and other Schedule 1 items)
- Special exemptions (disabled, qualified disabled veteran, stillbirth)
Data notes
- Flat 4.25% rate for 2026 confirmed by Michigan Treasury notice dated April 15, 2026. A formulary reduction was evaluated; the general fund/general purpose revenue decreased by 1.56% while inflation increased by 2.70%, so no rate reduction trigger applied (MCL 206.51).
- Personal exemption is $5,900 for 2026 (up from $5,800 in 2025), adjusted annually. One exemption per taxpayer; one for spouse if married; one per dependent.
- Michigan has no separate standard deduction — taxpayers deduct only personal exemptions from federal AGI to arrive at Michigan taxable income.
- Michigan city income taxes (Detroit 2.4% resident/1.2% nonresident; other cities vary) are separate and not reflected here.
Sources
- State income tax: Michigan Withholding Tax Information by Calendar Year – 2026: 4.25%, Exemption $5,900 (read 2026-10-07)
- State income tax: Michigan Treasury – 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (April 15, 2026) (read 2026-10-07)
- Local income tax: 2026 City of Detroit Income Tax Withholding Guide (Form 5469) – Michigan Dept. of Treasury (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Indiana, Ohio, Wisconsin
States with a similar tax setup: Georgia, Utah, Idaho, Kentucky, Colorado, North Carolina
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.