The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax = 4.25% x (income - $5,900 per personal exemption)
- Michigan income tax = tax from the rate schedule
How it works
Tax year: 2026.
Michigan taxes income at a flat 4.25%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Michigan taxes income at a flat 4.25 percent for 2026; the revenue trigger did not lower it. There is no standard deduction; the 2026 personal exemption is $5,900 for each filer and dependent, up from $5,800 in 2025.
Local taxes: Detroit, Grand Rapids, Lansing and other Michigan cities levy a city income tax; Detroit charges residents 2.4 percent and nonresidents who work there 1.2 percent. It is not included.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Michigan income tax rate for 2026?
Michigan taxes income at a flat 4.25% for 2026. Tax = 4.25% x (income - $5,900 per personal exemption).
Does Michigan have a standard deduction?
No. Michigan has no standard deduction of its own.
Are there local income taxes in Michigan?
Detroit, Grand Rapids, Lansing and other Michigan cities levy a city income tax; Detroit charges residents 2.4 percent and nonresidents who work there 1.2 percent. It is not included.
Sources
- Michigan Treasury, withholding tax information by calendar year
- Michigan Treasury, 2026 Michigan Income Tax Withholding Guide (Form 446)
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.