Michigan Income Tax Rates & Brackets — 2026

Every filing status, as published by Michigan Department of Treasury. Rates apply to Michigan taxable income — that is income after the deductions and exemptions shown on each card.

Michigan's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $5,900 of deductions and exemptions, leaving $94,100 taxable — which is why the effective rate (4.00%) is lower than the statutory 4.25%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Michigan's income tax changed between 2025 and 2026. A single filer on $100,000 owes $4 less than in 2025.

The 2025 rules are kept in full on the Michigan 2025 tax year page, for amended returns and late filings.

• ≈IndexingEffective 2026-01-01

  Michigan's personal exemption rose from $5,800 to $5,900 for tax year 2026; the 4.25% rate is unchanged.

  Michigan Department of Treasury

We do not publish Michigan's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How Michigan taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Senior interest, dividends and capital gains deduction — Senior citizens born before 1946 may deduct part of the interest, dividends and capital gains included in AGI. For 2025 the deduction is capped at $14,688 for single filers and $29,376 for joint filers.
• Michigan basis adjustments (MI-1040D and MI-8949) — Michigan Adjustments of Capital Gains and Losses is used only where gains or losses are attributable to an election to use Section 271 treatment for property acquired before Michigan's income tax began, or similar basis differences. It changes the amount of the gain, never the rate.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Michigan Department of Treasury — 2025 MICHIGAN Individual Income Tax MI-1040 Instructions (retrieved 2026-09-19). Compare every state.

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. Local tax is not included in any figure above.

Local rates typically run 1% to 2.4%.

Where local income taxes exist across the U.S.

• ·Michigan taxes individual income at a single flat rate of 4.25%.
• ·MCL 206.51(1)(b) fixes the rate at 4.25%, subject to an annual general-fund revenue trigger in subdivision (c) that cut the rate to 4.05% for tax year 2023 only; the rate returned to 4.25% for 2024 and has stayed there.
• ·Michigan has no standard deduction. Each filer, spouse and dependent claims a personal exemption of $5900 for 2026.
• ·Twenty-four Michigan cities levy their own income tax; Detroit's resident rate is the highest at 2.4%.
• ·Michigan is phasing in the restored retirement and pension income deduction, so a growing share of pension income is exempt.

Michigan has no separate capital gains rate; gains in federal AGI are taxed at the flat 4.25% rate.