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Tax year 2026

Michigan vs Pennsylvania Income Tax — 2026

A single filer earning $100,000 pays $929 less per year in Pennsylvania than in Michigan — $77 a month. Michigan charges $3,999; Pennsylvania charges $3,070.

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

Michigan at $100K
$3,999
4.00%
Pennsylvania at $100K
$3,070
3.07%
Annual difference
$929
$77 a month
National ranks
29 vs 15
of 50, lowest tax first

The bill at every income

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

Michigan and Pennsylvania income tax compared at seven income levels, 2026
Gross incomeMichigan taxPennsylvania taxDifference
$50,000$1,874$1,535$339 less in PA
$75,000$2,937$2,303$634 less in PA
$100,000$3,999$3,070$929 less in PA
$150,000$6,124$4,605$1,519 less in PA
$250,000$10,374$7,675$2,699 less in PA
$500,000$20,999$15,350$5,649 less in PA
$1,000,000$42,249$30,700$11,549 less in PA
Annual state income tax, Michigan versus Pennsylvania
MI at $50,000: $1,874MI at $50,000$1,874PA at $50,000: $1,535PA at $50,000$1,535MI at $75,000: $2,937MI at $75,000$2,937PA at $75,000: $2,303PA at $75,000$2,303MI at $100,000: $3,999MI at $100,000$3,999PA at $100,000: $3,070PA at $100,000$3,070MI at $150,000: $6,124MI at $150,000$6,124PA at $150,000: $4,605PA at $150,000$4,605MI at $250,000: $10,374MI at $250,000$10,374PA at $250,000: $7,675PA at $250,000$7,675MI at $500,000: $20,999MI at $500,000$20,999PA at $500,000: $15,350PA at $500,000$15,350MI at $1,000,000: $42,249MI at $1,000,000$42,249PA at $1,000,000: $30,700PA at $1,000,000$30,700

How the two systems differ

Michigan and Pennsylvania income tax systems compared
MichiganPennsylvania
Tax structureFlat rateFlat rate
Top marginal rate4.25%3.07%
Number of brackets11
Standard deduction (single)NoneNone
Personal exemption$5,900None
Local income taxesYesYes
Capital gainsordinaryordinary
Population (2024)10,140,45913,078,751

By filing status

Michigan and Pennsylvania tax on $100,000 by filing status, 2026
Filing statusMichiganPennsylvaniaDifference
Single$3,999$3,070$929 less in PA
Married filing jointly$3,749$3,070$679 less in PA
Married filing separately$3,999$3,070$929 less in PA
Head of household$3,999$3,070$929 less in PA

Change the assumptions

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

At $100,000 as a single filer, Pennsylvania costs $929 less per year than Michigan — $77 a month.

Michigan compared with Pennsylvania at $100,000
MichiganPennsylvaniaDifference
State income tax$3,999$3,070$929
Per month$333$256$77
Effective rate4.00%3.07%0.93 pts
Marginal rate4.25%3.07%1.18 pts
Standard deduction$0$0$0
Taxable income$94,100$100,000$5,900
Tax structureFlat rateFlat rate
Local income taxesYesYes

Local taxes are not included above. Michigan and Pennsylvania 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 · Pennsylvania · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 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 · Cover line: "Withholding Rate: 4.25% Personal Exemption Amount: $5,900".
  2. 2.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates
    Retrieved
  3. 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

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