State income tax · Michigan
Michigan income tax rates
Michigan's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 4.25%
- Local income taxes
- Yes, in some localities
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.25% |
Notes
MCL 206.51 sets a flat 4.25% rate that can be cut for one year by a revenue-versus-inflation trigger; Treasury's April 15, 2026 notice says the trigger was not met, so the 2026 rate is 4.25%. Several Michigan cities (for example Detroit) levy their own city income taxes.
Sources
We read each source on the date shown and quote the line we relied on.
- Taxpayer Notice: 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (April 15, 2026) (external site)
As a result, the rate in effect under Section 51 for the 2026 tax year is 4.25%.
- MCL 206.51 (Income Tax Act of 1967, tax rate) (external site)
(b) Except as otherwise provided under subdivision (c), on and after October 1, 2012, 4.25%.