Michigan income tax rates for 2026
A flat 4.25% of taxable income. The calculation starts from federal adjusted gross income with Michigan adjustments.
| Rate | Taxable income |
|---|---|
| 4.25% | All taxable income |
Deductions, exemptions and credits
Before the rates apply, Michigan allows a personal exemption of $5,900 (single) or $11,800 (joint). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Michigan
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $5,900 (personal exemption) = $69,100.00
Brackets: 4.25% × $69,100.00 = $2,936.75
Michigan income tax = $2,936.75 — an effective rate of 3.92% and a marginal rate of 4.25%.
Michigan income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $1,024 | 3.41% | $774 | 2.58% |
| $50,000 | $1,874 | 3.75% | $1,624 | 3.25% |
| $75,000 | $2,937 | 3.92% | $2,686 | 3.58% |
| $100,000 | $3,999 | 4% | $3,749 | 3.75% |
| $150,000 | $6,124 | 4.08% | $5,874 | 3.92% |
| $250,000 | $10,374 | 4.15% | $10,124 | 4.05% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Michigan compared with nearby states
At $75,000 (single), Michigan ranks 18 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Michigan | $2,937 | 3.92% | 4.25% |
| Ohio | $1,629 | 2.17% | 2.75% |
| Indiana | $2,183 | 2.91% | 2.95% |
| Wisconsin | $2,944 | 3.92% | 7.65% |
More about taxes in Michigan
- Michigan's flat 4.25% rate comes with a $5,900 personal exemption per person in 2026.
Frequently asked questions
What is the Michigan income tax rate for 2026?
A flat 4.25% of taxable income. A single filer with $75,000 of income pays an effective 3.92% after deductions.
How much Michigan income tax do I pay on $75,000?
About $2,937 for a single filer — 3.92% of income — after $5,900 of personal exemption. A married couple with $150,000 owes about $5,874.
What deductions does Michigan allow?
Michigan allows a personal exemption of $5,900 (single) or $11,800 (joint). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Michigan's income tax higher than its neighbors'?
At $75,000 (single), Michigan ranks 18 of 51 for state income tax, where 1 is the highest. Among nearby states, Ohio is lowest at $1,629 and Wisconsin is highest at $2,944.
Estimates only — not tax advice. Michigan figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.