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Tax year 2026

Michigan vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $3,999 less per year in Tennessee than in Michigan — $333 a month. Michigan charges $3,999; Tennessee charges $0.

Why this pair has a page: common relocation pair.

Michigan at $100K
$3,999
4.00%
Tennessee at $100K
$0
0.00%
Annual difference
$3,999
$333 a month
National ranks
29 vs 6
of 50, lowest tax first

The bill at every income

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

Michigan and Tennessee income tax compared at seven income levels, 2026
Gross incomeMichigan taxTennessee taxDifference
$50,000$1,874$0$1,874 less in TN
$75,000$2,937$0$2,937 less in TN
$100,000$3,999$0$3,999 less in TN
$150,000$6,124$0$6,124 less in TN
$250,000$10,374$0$10,374 less in TN
$500,000$20,999$0$20,999 less in TN
$1,000,000$42,249$0$42,249 less in TN
Annual state income tax, Michigan versus Tennessee
MI at $50,000: $1,874MI at $50,000$1,874TN at $50,000: $0TN at $50,000$0MI at $75,000: $2,937MI at $75,000$2,937TN at $75,000: $0TN at $75,000$0MI at $100,000: $3,999MI at $100,000$3,999TN at $100,000: $0TN at $100,000$0MI at $150,000: $6,124MI at $150,000$6,124TN at $150,000: $0TN at $150,000$0MI at $250,000: $10,374MI at $250,000$10,374TN at $250,000: $0TN at $250,000$0MI at $500,000: $20,999MI at $500,000$20,999TN at $500,000: $0TN at $500,000$0MI at $1,000,000: $42,249MI at $1,000,000$42,249TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

Michigan and Tennessee income tax systems compared
MichiganTennessee
Tax structureFlat rateNo income tax
Top marginal rate4.25%None
Number of brackets1—
Standard deduction (single)None—
Personal exemption$5,900—
Local income taxesYesNo
Capital gainsordinarynone
Population (2024)10,140,4597,227,750

By filing status

Michigan and Tennessee tax on $100,000 by filing status, 2026
Filing statusMichiganTennesseeDifference
Single$3,999$0$3,999 less in TN
Married filing jointly$3,749$0$3,749 less in TN
Married filing separately$3,999$0$3,999 less in TN
Head of household$3,999$0$3,999 less in TN

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, Tennessee costs $3,999 less per year than Michigan — $333 a month.

Michigan compared with Tennessee at $100,000
MichiganTennesseeDifference
State income tax$3,999$0$3,999
Per month$333$0$333
Effective rate4.00%0.00%4.00 pts
Marginal rate4.25%None4.25 pts
Standard deduction$0—$0
Taxable income$94,100—$94,100
Tax structureFlat rateNo income tax
Local income taxesYesNo

Local taxes are not included above. Michigan has 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 · Tennessee · 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.Tennessee Department of RevenueState revenue department
    Hall Income Tax
    https://www.tn.gov/revenue/taxes/hall-income-tax.html
    Retrieved · "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later."

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