Michigan income tax at a glance
Michigan’s flat rate is 4.25%, with a personal exemption of $5,900 per person and dependent for 2026. Retirement income exemptions are being phased back in through 2026.
| Tax structure | Flat 4.25% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $2,937 (3.92%) |
| Rank at $75,000 | 18th highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 6% |
How Michigan calculates your income tax
Michigan starts from your federal adjusted gross income (AGI). There is no standard deduction in Michigan. You also get a personal exemption of $5,900 per taxpayer and a dependent exemption of $5,900 per dependent.
Taxable income × 4.25% = Michigan income tax
Michigan income tax rate (2026)
Michigan applies a single 4.25% rate to all taxable income for every filing status. There are no brackets to climb: each extra $1,000 of taxable income adds $43 of state tax.
Michigan standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | $5,900 | $5,900 |
| Married filing jointly | $0 | $11,800 | $5,900 |
| Head of household | $0 | $5,900 | $5,900 |
Amounts before any income-based phase-outs.
Michigan income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | MI tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,874 | 3.75% | $3,820 | $3,825 | $40,481 | $3,373 |
| $50,000 | Married jointly | $1,624 | 3.25% | $1,780 | $3,825 | $42,772 | $3,564 |
| $75,000 | Single | $2,937 | 3.92% | $7,670 | $5,738 | $58,656 | $4,888 |
| $75,000 | Married jointly | $2,686 | 3.58% | $4,640 | $5,738 | $61,937 | $5,161 |
| $100,000 | Single | $3,999 | 4.00% | $13,170 | $7,650 | $75,181 | $6,265 |
| $100,000 | Married jointly | $3,749 | 3.75% | $7,640 | $7,650 | $80,962 | $6,747 |
Step by step: $75,000 single filer in Michigan
- Gross wages: $75,000
- Exemptions: −$5,900
- Michigan taxable income: $69,100
- 4.25% on $69,100 = $2,936.75
- Michigan income tax: $2,937 — 3.92% of gross pay, with a marginal state rate of 4.25%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,344 and take-home pay is about $58,656 ($2,256 every two weeks).
Local income taxes in Michigan
24 cities levy an income tax: Detroit 2.4% for residents (1.2% non-residents), Grand Rapids 1.5%, Saginaw 1.5%, Highland Park 2%, and most others 1%.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator. At a 1% local rate, $75,000 of wages would add about $750 a year.
Sales tax and other Michigan taxes
The Michigan state sales tax rate is 6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,800 in state sales tax alone.
Compare Michigan with neighboring states
State income tax on $75,000 of wages for a single filer in Michigan and its neighbors. Moving to Ohio would cut state income tax on this salary by about $1,318 a year, while Wisconsin would cost about $7 more.
| State | Type | Top rate | Tax on $75k | vs MI |
|---|---|---|---|---|
| Michigan | Flat | 4.25% | $2,937 | — |
| Ohio | Flat | 2.75% | $1,619 | −$1,318 |
| Indiana | Flat | 2.95% | $2,183 | −$754 |
| Wisconsin | Graduated | 7.65% | $2,944 | +$7 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Michigan has reciprocity with IL, IN, KY, MN, OH and WI, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Michigan income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Michigan tax by about $425 on top of the federal savings.
- Claim state credits. Check the Michigan return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Michigan tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Michigan income tax FAQ
What is the Michigan state income tax rate?
Michigan has a flat 4.25% rate for 2026. A single filer earning $75,000 pays an effective rate of about 3.92%.
How much Michigan income tax do I pay on $75,000?
About $2,937 for a single filer and $2,686 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,656 a year.
What is the Michigan standard deduction?
Michigan has no standard deduction. You also get a personal exemption of $5,900 per taxpayer and a dependent exemption of $5,900 per dependent.
Does Michigan have local income taxes?
24 cities levy an income tax: Detroit 2.4% for residents (1.2% non-residents), Grand Rapids 1.5%, Saginaw 1.5%, Highland Park 2%, and most others 1%.
Is Michigan a high-tax state?
On a $75,000 salary Michigan ranks 18 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Ohio is cheapest at $1,619.