Filing and paying Michigan income tax
- Return
- Form MI-1040, due April 15. The state Treasury administers the Detroit and Flint city income taxes, so those city returns go to the Treasury; other cities run their own.
- Withholding
- Michigan uses Form MI-W4 for state withholding.
- City estimated payments
- If you expect to owe more than $100 in city tax, city estimated payments are due April 15, June 15, and September 15, 2026 and January 15, 2027.
To see how Michigan sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Michigan Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Michigan |
|---|---|---|---|
| Michigan (here) | $3,999 | $17,169 | — |
| Ohio | $1,981 | $15,151 | -$2,018 |
| Indiana | $2,921 | $16,091 | -$1,079 |
| Wisconsin | $4,428 | $17,598 | +$428 |
A negative "vs." figure means that state collects less total income tax than Michigan. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Michigan state income tax rate for 2026?
Michigan has a flat 4.25% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income after the personal exemption. Federal rates (10%–37%) layer on top.
How much income tax will I pay in Michigan on a $100,000 salary?
For a single filer earning $100,000 in Michigan in 2026, expect approximately $13,170 in federal income tax and $3,999 in Michigan state income tax — for a total income tax of about $17,169, an effective rate of 17.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Michigan income tax rate for 2026?
4.25%, confirmed by the Treasury in April 2026, after a personal exemption of $5,900 per person (up from $5,800 in 2025).
What is the Detroit city income tax rate?
2.4% for Detroit residents and 1.2% for nonresidents who work in the city. Employers in Detroit withhold it from everyone working there, and from Detroit residents wherever they work for that employer.
Does Michigan tax pensions in 2026?
Less than before. 2026 completes the phase-in: anyone born after 1945 can subtract qualifying retirement income up to the private retirement maximum ($65,897 single for 2025, indexed). Social Security is not taxed.
Which Michigan cities have an income tax?
24 cities, including Detroit, Grand Rapids, Lansing, and Flint. Most charge 1% for residents and 0.5% for nonresidents; Detroit charges 2.4% and 1.2%.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.