Tax year 2026

Michigan vs New York Income Tax — 2026

A single filer earning $100,000 pays $861 less per year in Michigan than in New York — $72 a month. Michigan charges $3,999; New York charges $4,860.

Why this pair has a page: two of the largest taxing states.

Michigan at $100K

$3,999

4.00%

New York at $100K

$4,860

4.86%

Annual difference

$861

$72 a month

National ranks

29 vs 43

of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Michigan and New York income tax compared at seven income levels, 2026
Gross income	Michigan tax	New York tax	Difference	MI effective	NY effective
$50,000	$1,874	$2,103	$229 less in MI	3.75%	4.21%
$75,000	$2,937	$3,453	$516 less in MI	3.92%	4.60%
$100,000	$3,999	$4,860	$861 less in MI	4.00%	4.86%
$150,000	$6,124	$7,810	$1,686 less in MI	4.08%	5.21%
$250,000	$10,374	$13,962	$3,588 less in MI	4.15%	5.58%
$500,000	$20,999	$31,087	$10,088 less in MI	4.20%	6.22%
$1,000,000	$42,249	$65,337	$23,088 less in MI	4.22%	6.53%

Annual state income tax, Michigan versus New York

How the two systems differ

Michigan and New York income tax systems compared
	Michigan	New York
Tax structure	Flat rate	Graduated
Top marginal rate	4.25%	10.9%
Number of brackets	1	9
Standard deduction (single)	None	$8,000
Personal exemption	$5,900	None
Local income taxes	Yes	Yes
Capital gains	ordinary	ordinary
Population (2024)	10,140,459	19,867,248

By filing status

Michigan and New York tax on $100,000 by filing status, 2026
Filing status	Michigan	New York	Difference
Single	$3,999	$4,860	$861 less in MI
Married filing jointly	$3,749	$4,201	$452 less in MI
Married filing separately	$3,999	$4,860	$861 less in MI
Head of household	$3,999	$4,547	$547 less in MI

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

State AState BAnnual incomeFiling status

At $100,000 as a single filer, Michigan costs $861 less per year than New York — $72 a month.

Michigan compared with New York at $100,000
	Michigan	New York	Difference
State income tax	$3,999	$4,860	$861
Per month	$333	$405	$72
Effective rate	4.00%	4.86%	0.86 pts
Marginal rate	4.25%	5.9%	1.65 pts
Standard deduction	$0	$8,000	$8,000
Taxable income	$94,100	$92,000	$2,100
Tax structure	Flat rate	Graduated
Local income taxes	Yes	Yes

Local taxes are not included above. Michigan and New York have localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Michigan · New York · methodology

Local income taxes change this picture

Not included above

Michigan: Twenty-four Michigan cities levy a municipal income tax. Under the City Income Tax Act the standard rate is 1% on residents and 0.5% on nonresidents; Detroit, as a city over 600,000, may levy up to 2.4% on residents and 1.2% on nonresidents. The Michigan Department of Treasury administers the Detroit tax; the other cities administer their own. Rates typically run 1% to 2.4%.

New York: New York City levies a resident personal income tax of 3.078% to 3.876% on city taxable income, collected on the state return. Yonkers levies a resident income tax surcharge equal to 16.75% of the taxpayer's New York State tax, and a 0.5% earnings tax on non-residents who work there. No other New York locality taxes individual income. Rates typically run 3.078% to 3.876%.

Where you live inside the state can matter as much as which state you choose. See Michigan and New York.

What this comparison leaves out

Sources for both states

1.Michigan Department of TreasuryState revenue department
Form 446, 2026 Michigan Income Tax Withholding Guide
https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf
Retrieved 2026-09-03 · Cover line: "Withholding Rate: 4.25% Personal Exemption Amount: $5,900".
2.New York State Department of Taxation and FinanceState revenue department
Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals (IT-2105-I, 2026) — 2026 New York State and New York City tax rate schedules and standard deduction table
https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
Retrieved 2026-09-03
3.Tax FoundationResearch organisation (cross-check)
State Individual Income Tax Rates and Brackets, 2025
https://taxfoundation.org/data/all/state/state-income-tax-rates/
Retrieved 2026-09-03

Figures on this page were last checked against these sources on 2026-09-03. Found something wrong? Report it.