100% Free • No Sign-up • Official 2026 MI Figures
Michigan Income Tax Calculator (2026)
Estimate your 2026 Michigan state income tax — a flat 4.25% on taxable income after a $5,900 personal exemption per person. No sign-up, no cost.
Estimate Your Michigan Tax
Each dependent adds a $5,900 personal exemption against Michigan taxable income.
Personal exemption
MI taxable income
MI state tax (4.25%)
Effective tax rate
Marginal tax rate
City income tax is NOT included — some Michigan cities (e.g., Detroit at 2.4% for residents) levy their own income tax on top of the state tax. Estimates only — your actual return may differ.
How Michigan Income Tax Works
Michigan taxes income at a flat 4.25% for tax year 2026 — one rate, no brackets. Unlike most flat-tax states, Michigan offers no standard deduction; instead, it gives every taxpayer and dependent a generous $5,900 personal exemption (adjusted annually for inflation). Everything left after exemptions is taxed at 4.25%.
- One flat rate: 4.25%. Every dollar of Michigan taxable income is taxed at 4.25% — no brackets, so your marginal rate is always the same.
- No standard deduction. Michigan skips the standard deduction most states use; the personal exemption does all the work instead.
- Personal exemption: $5,900 per person. Single filers subtract $5,900; joint filers subtract $11,800; each dependent subtracts another $5,900. The amount adjusts for inflation each year.
- City income tax is extra. Michigan lets cities levy their own income tax — Detroit charges 2.4% on residents and 1.2% on nonresidents who work there, and about two dozen other cities charge 1% or less. This calculator models the state portion only.
MI taxable income = gross income − personal exemptions ($5,900 × number of people)
MI state tax = taxable income × 4.25%
(taxable income cannot go below $0)
MI state tax = taxable income × 4.25%
(taxable income cannot go below $0)
Worked Example: Single, $80,000 Gross Income
| Calculation | Amount | |
|---|---|---|
| Personal exemption (single) | $5,900 | |
| MI taxable income | $80,000 − $5,900 | $74,100 |
| MI state tax | $74,100 × 4.25% | $3,149.25 |
| Effective rate | $3,149.25 ÷ $80,000 | 3.94% |
Frequently Asked Questions
No. Michigan is unusual among flat-tax states in that it offers no standard deduction at all. Instead, the $5,900-per-person personal exemption (inflation-adjusted annually) is what shields your first dollars of income from tax.
Possibly. About two dozen Michigan cities levy their own income tax — Detroit charges 2.4% on residents (1.2% on nonresidents who work in the city), and most others charge 1% or less on residents. This calculator models only the state portion, so add your city rate if one applies.
$5,900 per person — $5,900 for a single filer, $11,800 for a married couple filing jointly, plus $5,900 for each dependent. The exemption is adjusted for inflation each year by the Michigan Department of Treasury.
It depends on your income. Ohio’s effective rate (2.75% above $26,050) and Illinois’ 4.95% flat rate bracket Michigan on both sides. Because Michigan has no standard deduction, low-income filers can face a higher effective rate than in Ohio; at higher incomes the generous $5,900 exemption keeps Michigan competitive.
Partially. Michigan exempts Social Security benefits and offers a pension/retirement income deduction (the “pension subtraction”) with limits that vary by age and birth year. Retirees should verify the current subtraction rules with the Michigan Department of Treasury — this calculator models wage income only.
No — it is an estimate for planning purposes only. It models the 4.25% flat rate with personal exemptions; credits, city taxes, and retirement subtractions can change your actual liability. Consult a licensed tax professional for your return.
Disclaimer: Estimates only — not tax advice. Verify with the Michigan Department of Treasury or a tax professional.