Michigan charges a flat 4.25% income tax after a $5,900 personal exemption in 2026, and a few cities such as Detroit add their own tax.
Estimate only, based on 2026 federal and Michigan rates. Your actual withholding depends on your W-4 and state forms. How we calculate.
Michigan has one flat income tax rate of 4.25%. Each exemption you claim on Form MI-W4 removes $5,900 of wages in 2026, up from $5,800 in 2025. This calculator assumes one exemption for single filers and two for married couples.
About two dozen Michigan cities levy their own income tax. Detroit residents pay 2.4%, while most other cities, such as Grand Rapids and Lansing, charge about 1% for residents. If your city has no tax, leave the field at 0.
Traditional 401(k) contributions lower Michigan taxable wages. Michigan has no state disability or paid leave payroll deduction.
| Item | 2026 amount |
|---|---|
| Flat rate | 4.25% |
| Personal exemption | $5,900 each |
| Detroit resident tax | 2.4% |
| Most other city taxes | About 1% |
4.25% on all taxable income, the same as in 2025.
About 24 cities, including Detroit, Grand Rapids, Lansing, Flint and Saginaw. Non-residents who work there usually pay half the resident rate.
$5,900 per exemption, up $100 from 2025.
Sources: Michigan Department of Treasury calendar year withholding information; IRS Revenue Procedure 2025-32. Last updated November 4, 2026.