Michigan Tax Brackets 2026: Income Tax Rates and Thresholds
Michigan has a flat 4.25% rate for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
4.25%
Structure
Flat
Standard deduction
None single
Tax on $75,000 salary
$2,937
Michigan income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| Over $0 | 4.25% | – |
Michigan income tax brackets 2026: married filing jointly
Michigan uses the same brackets for married couples filing jointly as for single filers. Couples still get a larger standard deduction or exemption where the state offers one.
Michigan standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | None | None |
| Personal exemption | $5,900 | $11,800 |
| Personal credit | None | None |
How much Michigan income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $19,100 | $812 | $561 | 3.25% |
| $50,000 | $44,100 | $1,874 | $1,624 | 3.75% |
| $75,000 | $69,100 | $2,937 | $2,686 | 3.92% |
| $100,000 | $94,100 | $3,999 | $3,749 | 4% |
| $150,000 | $144,100 | $6,124 | $5,874 | 4.08% |
| $250,000 | $244,100 | $10,374 | $10,124 | 4.15% |
| $500,000 | $494,100 | $20,999 | $20,749 | 4.20% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included. Detroit (2.4%) and about two dozen other Michigan cities tax wages.
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the Michigan paycheck calculator.
Frequently Asked Questions
What are the Michigan tax brackets for 2026?
Michigan has a flat income tax of 4.25%. Married couples filing jointly use the same brackets.
What is the Michigan standard deduction for 2026?
Michigan has no standard deduction. Single filers claim a $5,900 personal exemption instead.
How much Michigan income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $69,100 of Michigan taxable income and owes about $2,937 in state income tax for 2026, an effective state rate of 3.9%.
What is the top Michigan income tax rate?
4.25%, which applies to all taxable income. Some cities, including Detroit, add a city income tax.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
Michigan Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
Michigan Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
Michigan business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.