Tax year 2025Last verified
Michigan Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
4.25%
Flat rate
Tax on $100,000, 2025
$4,004
Single filer, standard deduction
Rank in 2025
27th
of 51 jurisdictions, lowest tax first
Change to 2026
−$4
on $100,000, now 29th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Michigan page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Personal exemption | Single | $5,800 | $5,900 |
| Personal exemption | Married filing jointly | $11,600 | $11,800 |
| Personal exemption | Married filing separately | $5,800 | $5,900 |
| Personal exemption | Head of household | $5,800 | $5,900 |
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Michigan published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None · Personal exemption $5,800| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
Married filing jointly
Standard deduction None · Personal exemption $11,600| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
Married filing separately
Standard deduction None · Personal exemption $5,800| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
Head of household
Standard deduction None · Personal exemption $5,800| Taxable income | Marginal rate |
|---|---|
| $0 and above | 4.25% |
What 2025 cost at each income
Michigan tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,879 | $1,874 | −$4 |
| $75,000 | $2,941 | $2,937 | −$4 |
| $100,000 | $4,004 | $3,999 | −$4 |
| $150,000 | $6,129 | $6,124 | −$4 |
| $250,000 | $10,379 | $10,374 | −$4 |
| $500,000 | $21,004 | $20,999 | −$4 |
| $1,000,000 | $42,254 | $42,249 | −$4 |
Michigan against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Michigan, 2025
Sources
- 1.Michigan Department of TreasuryState revenue departmentForm 446, 2025 Michigan Income Tax Withholding GuideRetrieved · Cover line: "Withholding Rate: 4.25% Personal Exemption Amount: $5,800".
- 2.Michigan LegislatureState statuteMCL 206.51 - Income Tax Act of 1967, individual rateRetrieved · "Except as otherwise provided under subdivision (c), on and after October 1, 2012, 4.25%."
- 3.Michigan LegislatureState statuteMCL 141.503 - City Income Tax Act, ratesRetrieved · Subsection (2)(d): a city over 600,000 (Detroit) may levy "not more than 2.40% on resident individuals and 1.20% on nonresident individuals".
- 4.Michigan LegislatureState statuteMCL 141.611 - Uniform city income tax ordinance, rateRetrieved · "an annual tax of 1% on corporations and resident individuals and of 1/2% on nonresident individuals".
- 5.Michigan Department of TreasuryState revenue departmentWhich cities impose an income tax?Retrieved · "Twenty-four Michigan cities levy municipality taxes related to income." Lists Detroit plus 23 self-administering cities.
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- City income taxes are shown but are not included in the headline state figure.
- Special exemptions (disabled, certain qualified disabled veterans) and the age-based retirement/pension deduction phase-in are not modelled.
- The Michigan Homestead Property Tax Credit and Home Heating Credit are not modelled.