Michigan income tax brackets for 2026
Michigan taxes wages at a flat 4.25%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Over $0 | 4.25% |
Deductions, exemptions and credits
| Personal exemption | $5,900 single · $11,800 married |
|---|---|
| Dependent exemption | $5,900 each |
- Michigan taxes income at a flat 4.25%, after a personal exemption of $5,900 per person in 2026.
- City income taxes in Detroit and 23 other cities can add up to 2.4%.
No Michigan payroll deductions
Michigan does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Michigan paycheck are federal taxes, Michigan income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Michigan
24 Michigan cities charge an income tax. Detroit charges residents 2.4% and non-residents 1.2%; Grand Rapids 1.5% and 0.75%; Highland Park 2% and 1%. Most others, such as Lansing and Flint, charge 1% for residents and 0.5% for non-residents.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field (for example 2.4%) to include it.
Example: $60,000 salary in Michigan
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Michigan income tax | -$88.43 | -$2,299.25 |
| Take-home pay | $1,849.64 | $48,090.75 |
Michigan income tax is about $2,299.25 a year here, 3.83% of gross pay. All taxes together take 19.8% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Michigan at different salaries
Yearly take-home pay for a single filer in Michigan, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,182 a year (19.8% in taxes).
| Salary | Michigan tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,024 | $25,261 | $971.57 |
| $45,000 | $1,662 | $36,676 | $1,410.61 |
| $60,000 | $2,299 | $48,091 | $1,849.64 |
| $80,000 | $3,149 | $61,961 | $2,383.11 |
| $100,000 | $3,999 | $75,181 | $2,891.57 |
| $150,000 | $6,124 | $107,667 | $4,141.03 |
| $250,000 | $10,374 | $172,808 | $6,646.45 |
How the Michigan paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Michigan tax is estimated for the whole year: wages after pre-tax deductions, less exemptions, run through the brackets above, then divided by the number of paychecks.
Michigan tax = Brackets(Wages − pre-tax deductions − exemptions)