Michigan tax tables 2026
The figures set by or for Michigan for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Michigan income tax brackets: All filing statuses
| State taxable income, per year | Rate |
|---|---|
| Over $0 | 4.25% |
Source: Michigan Department of Treasury taxpayer notice: 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (April 15, 2026) · retrieved 2026-10-16
Michigan income tax: key figures
| Item | Value |
|---|---|
| Type | Flat rate |
| Flat rate | 4.25% |
| Top rate | 4.25% |
| Personal and dependency exemption (each for you, your spouse and each dependent) (exemption) | $5,900 |
Source: Michigan Department of Treasury taxpayer notice: 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (April 15, 2026) · retrieved 2026-10-16
Employee contributions
Michigan supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 4.25% |
Source: Michigan Department of Treasury Form 446 (Rev. 02-26), 2026 Michigan Income Tax Withholding Guide · retrieved 2026-10-16
Michigan local income taxes
| Item | Value |
|---|---|
| Detroit (city)Non-residents: 1.2%. Basis: state taxable wages | 2.4% |
| Grand Rapids (city)Non-residents: 0.75%. Basis: state taxable wagesSource: grandrapidsmi.gov · retrieved 2026-10-16 | 1.5% |
| Lansing (city)Non-residents: 0.5%. Basis: state taxable wagesSource: content.civicplus.com · retrieved 2026-10-16 | 1% |
| Flint (city)Non-residents: 0.5%. Basis: state taxable wagesSource: cityofflint.com · retrieved 2026-10-16 | 1% |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: Michigan Department of Treasury, City Tax Administration Form 5469 (Rev. 05-25), 2026 City of Detroit Income Tax Withholding Guide · retrieved 2026-10-16
Employer costs
Michigan state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $9,000 |
| New employer rate | 2.7% |
| Experience-rated range: lowest | 0.06% |
| Experience-rated range: highest | 12.2% |
Michigan new employers pay 2.7% for their first two years (construction employers may pay more). Delinquent employers are taxed on $9,500.
Source: U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-16
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Official sources
- Form 446 (Rev. 02-26), 2026 Michigan Income Tax Withholding Guide · retrieved 2026-10-16
- Withholding Tax Information by Calendar Year · retrieved 2026-10-16
- 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (taxpayer notice, April 15, 2026) · retrieved 2026-10-16
- MI-W4 (Rev. 12-20), Employee's Michigan Withholding Exemption Certificate and instructions · retrieved 2026-10-16
- Form 5469 (Rev. 05-25), 2026 City of Detroit Income Tax Withholding Guide · retrieved 2026-10-16
- City Income Tax Act (Uniform City Income Tax Ordinance), Act 284 of 1964, MCL 141.601 et seq. · retrieved 2026-10-16
- Income Tax Guide for Withholders and Withholding Tax Tables · retrieved 2026-10-16
- 2026 Form L-1040ES Estimated Income Tax · retrieved 2026-10-16
- 2026 City of Flint Employer's Withholding Tax Forms and Instructions · retrieved 2026-10-16
- 2025 City of Flint F-1040 Individual Return Booklet · retrieved 2026-10-16
- Which cities impose an income tax? (FAQ) · retrieved 2026-10-16
- U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-16
How every figure is checked: methodology. All datasets: CalcBloc data.