Michigan uses a flat state income tax rate, which means Michigan taxable income is generally taxed at one statewide rate instead of a long set of progressive brackets. The state tax is only part of the paycheck calculation, though, because several Michigan cities can also impose local income taxes.
This page brings the Michigan income tax picture together in one place: the state tax rate, Michigan deductions and adjustments, local city income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Michigan state income tax brackets
Michigan uses a flat income tax for 2026: every filer pays 4.25% of Michigan taxable income, regardless of income level or filing status.
The rate applies to Michigan taxable income — income after the state's own deductions and exemptions, not your gross salary.
Michigan uses a flat income tax structure rather than a multi-bracket progressive system. The table above shows the current Michigan state income tax rate for each filing status. Even with a flat state rate, your combined tax rate can still change as income increases because the federal income tax system is progressive and FICA has its own wage limits and surtax rules.
Michigan deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $0 | $5,900 |
| Married Filing Jointly | $0 | $11,800 |
| Married Filing Separately | $0 | $5,900 |
| Head of Household | $0 | $5,900 |
These amounts are subtracted from income before Michigan's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Michigan taxable income does not always match federal taxable income. The state has its own deductions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Michigan tax. The table above shows the Michigan deduction and adjustment rules stored in the PaycheckNet database.
Michigan local income taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Detroit | 2.4% | 1.2% | Earned income (wages) |
| Flint | 1% | 0.5% | Earned income (wages) |
| Grand Rapids | 1.5% | 0.75% | Earned income (wages) |
| Hamtramck | 1% | 0.5% | Earned income (wages) |
| Highland Park | 2% | 1% | Earned income (wages) |
| Lansing | 1% | 0.5% | Earned income (wages) |
| Other MI taxing city (1% / 0.5%) | 1% | 0.5% | Earned income (wages) |
| Pontiac | 1% | 0.5% | Earned income (wages) |
| Saginaw | 1.5% | 0.75% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
24 Michigan cities levy income taxes; the eight largest are listed individually, and the "Other MI taxing city" option is exact for the remaining 16 (all levy 1% residents / 0.5% non-residents).
Michigan local income tax can matter because several cities impose their own income tax rules. Depending on where you live or work, a city income tax may apply in addition to Michigan state income tax. If the PaycheckNet database contains Michigan city-specific income tax entries, they will appear in the table above.
What you actually pay in Michigan
| Gross Income | Federal | Michigan | FICA | Combined |
|---|---|---|---|---|
| Up to $5,900 | -7.65% | -2.3% | 7.65% | -2.3% |
| $5,900 – $16,100 | 4.9% | 5.72% | 7.65% | 18.27% |
| $16,100 – $28,500 | 10% | 4.25% | 7.65% | 21.9% |
| $28,500 – $66,500 | 12% | 4.25% | 7.65% | 23.9% |
| $66,500 – $121,800 | 22% | 4.25% | 7.65% | 33.9% |
| $121,800 – $184,500 | 24% | 4.25% | 7.65% | 35.9% |
| $184,500 – $200,000 | 24% | 4.25% | 1.45% | 29.7% |
| $200,000 – $217,875 | 24% | 4.25% | 2.35% | 30.6% |
| $217,875 – $272,325 | 32% | 4.25% | 2.35% | 38.6% |
| $272,325 – $656,700 | 35% | 4.25% | 2.35% | 41.6% |
| Over $656,700 | 37% | 4.25% | 2.35% | 43.6% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Michigan each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Michigan Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $1,024 | $2,295 | $4,739 | $25,261 | 15.8% |
| $50,000 | $3,820 | $1,874 | $3,825 | $9,519 | $40,481 | 19% |
| $75,000 | $7,670 | $2,937 | $5,738 | $16,344 | $58,656 | 21.8% |
| $100,000 | $13,170 | $3,999 | $7,650 | $24,819 | $75,181 | 24.8% |
| $150,000 | $24,734 | $6,124 | $11,475 | $42,333 | $107,667 | 28.2% |
| $200,000 | $36,734 | $8,249 | $14,339 | $59,322 | $140,678 | 29.7% |
| $300,000 | $68,134 | $12,499 | $16,689 | $97,323 | $202,678 | 32.4% |
| $500,000 | $138,134 | $20,999 | $21,389 | $180,523 | $319,478 | 36.1% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Michigan resident really pays on their next dollar once federal tax, Michigan state tax, and FICA are stacked together. If a city income tax applies to you, treat it as an additional local layer on top of the statewide calculation.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Michigan as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Michigan take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Michigan as your state. To compare Michigan against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Michigan income tax flat or progressive?
Michigan uses a flat state income tax rate rather than a multi-bracket progressive state income tax. Federal tax is still progressive, so your combined tax rate can still change as income increases.
Does Michigan have local income tax?
Yes. Several Michigan cities can impose local income tax. The local tax table on this page shows the city entries available in the PaycheckNet database.
Do Michigan workers still pay Social Security and Medicare?
Yes. Michigan workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Michigan state and local income taxes.