What is the Michigan income tax rate for 2026?

A flat 4.25%. Michigan has no brackets — the same rate applies to every dollar of taxable income. The rate briefly dropped to 4.05% for 2023 under a revenue trigger, then returned to 4.25% for 2024 and has stayed there.

What is the Michigan personal exemption for 2026?

$5,900 per person, up from $5,800 in 2025, so $11,800 for a married couple filing jointly. It is indexed to inflation and rises most years. Michigan has no separate standard deduction — the exemption does that work.

Does this calculator include Detroit city tax?

No, and that is deliberate rather than an oversight. Around two dozen Michigan cities levy their own income tax, keyed to where you live and work, so there is no single statewide figure to apply. Detroit charges residents 2.4% and non-residents 1.2%. Most other cities charge 1% for residents. Add that to the figures on this page.

Are Michigan payroll deductions taken from my paycheck?

Not by the state. Michigan unemployment insurance is employer-funded and the state runs no disability or paid family leave program. Beyond the 4.25% state income tax, the only deductions are federal — plus your city tax, if you live or work in one that levies it.

Does Michigan tax Social Security or pensions?

Social Security is not taxed at all. Other retirement income is in the final year of a four-year phase-in under the Lowering MI Costs Act, which restores the more generous pre-2012 treatment. By 2026 most retirees can deduct a substantial share of pension and retirement account income. This calculator models wage income and does not apply it.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

United States · Michigan · Tax year 2026

Michigan Paycheck & Income Tax Calculator

Michigan taxes at a flat 4.25% after a $5,900 exemption per person. Type your salary to see what that leaves — and what your city may take as well.

Take-home per paycheck · 2026

$2,255.99

Paid every two weeks · $58,656 a year

You keep 78% of your gross pay. Michigan itself takes 3.9%.

This is your 2026 tax for the whole year, spread evenly across 26 paychecks and rounded to the cent. A real payslip can differ slightly from one paycheck to the next: employers withhold using tables that approximate the year's tax rather than match it, and stop taking a contribution once your wages for the year pass its cap.

Effective rate 21.8% of your gross

Marginal rate 26.3% on your next dollar

Total tax $628.63 a paycheck · $16,344 a year

Federal income tax$295.00
MI income tax$112.95
FICA$220.68
Take-home$2,255.99

Itemized deductions from gross pay, per paycheck and per year
Deduction	Rate	Per paycheckPer year	Per year
Gross payAnnual salary ÷ 26		$2,884.62$75,000.00	$75,000.00
Federal
Federal income taxAfter the $16,100 standard deduction		−$295.00−$7,670.00	−$7,670.00
Social SecurityCapped at $184,500 of wages	6.20%	−$178.85−$4,650.00	−$4,650.00
Medicare	1.45%	−$41.83−$1,087.50	−$1,087.50
Michigan
MI income taxAfter the $5,900 personal exemption		−$112.95−$2,936.75	−$2,936.75
Total tax		−$628.63−$16,344.25	−$16,344.25
Net pay		$2,255.99$58,655.75	$58,655.75

Per paycheck, each line is its annual amount ÷ 26, rounded to the nearest cent.

What this means

On a salary of $75,000 you keep $58,656 — about 78% of what you earn. The remaining $16,344 is split across four separate deductions.

The largest is federal income tax at $7,670, roughly 47% of your total tax bill. Michigan's own income tax takes $2,937, which is less than the $5,738 taken for Social Security and Medicare.

Your next dollar of income would be taxed at 26.3% once federal and state are combined, while the rate you actually pay across the whole salary is 21.8%. That gap is why a raise never feels as large as the headline rate suggests — and why the effective rate, not the bracket you land in, is the number worth comparing between states.

Show the working, band by band

Every figure above is computed from published 2026 rates for the whole year, then divided across 26 paychecks.

Federal — on $58,900 taxable income

Band	Rate	Taxed here	Tax
$0 – $12,400	10%	$12,400	$1,240.00
$12,400 – $50,400	12%	$38,000	$4,560.00
$50,400 – $105,700	22%	$8,500	$1,870.00

Michigan — on $69,100 taxable income

Band	Rate	Taxed here	Tax
$0 and above	4.25%	$69,100	$2,936.75

Michigan tax at a glance, 2026

State income tax: 4.25% flat; Unchanged since 2024
Personal exemption: $5,900; Per person, up from $5,800
Local income tax: 1% – 2.4%; ~24 cities — not included below
Payroll add-ons: None; No employee-side state levy

How Michigan income tax works

Michigan applies a flat 4.25% to taxable income, after a personal exemption of $5,900 per person. There is no separate standard deduction — the exemption does that job.

A single filer on $75,000 is taxed on $69,100 and pays about $2,937, an effective state rate of roughly 3.9%. A married couple claims two exemptions, so $11,800 comes off before the rate applies.

Unlike North Carolina’s frozen figure, Michigan’s exemption is indexed to inflation and rises most years — $5,800 for 2025, $5,900 for 2026. That matters over time: the shelter keeps pace with wages rather than quietly shrinking against them.

The rate itself has been stable, with one exception worth knowing. A revenue trigger briefly cut it to 4.05% for the 2023 tax year, and it reverted to 4.25% for 2024. Anything quoting 4.05% is describing that single year.

The city tax this page cannot know

Read this before trusting any Michigan take-home figure, including the one above.

Around two dozen Michigan cities levy their own income tax, and it is charged on where you live and where you work rather than statewide. There is no single rate that could be applied here honestly.

Detroit is the outlier, at 2.4% for residents and 1.2% for non-residents who work in the city. On a $75,000 salary that is $1,800 a year for a resident — more than half again what many other Michigan cities take. Most of the rest, including Grand Rapids, Lansing, Flint and Saginaw, charge around 1% for residents and half that for non-residents.

So the figures on this page are complete for federal and state, and deliberately silent on city. If you live in Detroit, subtract roughly another $1,800. If you live in a 1% city, subtract about $750. If you live somewhere with no city tax — which is most of Michigan by area, though not by population — the figures stand as shown.

A figure that leaves city tax out without saying so understates the tax on a Detroit salary by well over a thousand dollars.

Take-home pay at every salary in Michigan

After federal tax, the flat 4.25% state tax and FICA. City income tax is not included, for the reason above.

Annual take-home pay by gross salary · 2026
Gross salary	Total tax	Take-home (single)	Effective rate	Take-home (married)
$30,000	−$4,739	$25,261	15.8%	$26,932
$40,000	−$7,129	$32,871	17.8%	$34,962
$50,000	−$9,519	$40,481	19.0%	$42,772
$60,000	−$11,909	$48,091	19.8%	$50,522
$75,000	−$16,344	$58,656	21.8%	$61,937
$85,000	−$19,734	$65,266	23.2%	$69,547
$100,000	−$24,819	$75,181	24.8%	$80,962
$125,000	−$33,358	$91,642	26.7%	$99,987
$150,000	−$42,333	$107,667	28.2%	$117,312
$200,000	−$59,322	$140,678	29.7%	$151,323
$250,000	−$77,192	$172,808	30.9%	$187,345

What lands in your account each payday

On $75,000 a year in Michigan, filing single, split across the pay schedules employers actually use.

Net pay on $75,000 gross · single filer
Pay schedule	Gross	Net
Every week	$1,442	$1,128
Every two weeks	$2,885	$2,256
Twice a month	$3,125	$2,444
Every month	$6,250	$4,888

Retirement income is being un-taxed

Michigan is in the middle of reversing one of its more unpopular tax changes, and 2026 is the final year of the transition.

Until 2012, Michigan exempted most pension income. That year the exemption was sharply curtailed, creating a widely resented split where older retirees kept the old treatment and younger ones did not. The Lowering MI Costs Act, passed in 2023, restores the more generous treatment over four years — and that phase-in completes in 2026.

The practical effect is that a Michigan retiree’s position has improved every year since 2023, and this is the year it lands in full. Social Security was never taxed by Michigan at all; what has been changing is the treatment of pensions and withdrawals from retirement accounts.

If you are comparing Michigan against another state for retirement, guidance written before 2023 describes a materially harsher regime than the one now in force. The calculator above models wage income and does not apply the exemption.

Dates that matter for the 2026 tax year

Michigan returns (Form MI-1040) are due April 15, 2027, matching the federal deadline. If you live or work in a city that levies its own income tax, that return is filed separately with the city and generally carries the same deadline. Estimated payments, if required, fall quarterly in April, June, September and the following January.

Questions people ask

What is the Michigan income tax rate for 2026?: A flat 4.25%. Michigan has no brackets — the same rate applies to every dollar of taxable income. The rate briefly dropped to 4.05% for 2023 under a revenue trigger, then returned to 4.25% for 2024 and has stayed there.
What is the Michigan personal exemption for 2026?: $5,900 per person, up from $5,800 in 2025, so $11,800 for a married couple filing jointly. It is indexed to inflation and rises most years. Michigan has no separate standard deduction — the exemption does that work.
Does this calculator include Detroit city tax?: No, and that is deliberate rather than an oversight. Around two dozen Michigan cities levy their own income tax, keyed to where you live and work, so there is no single statewide figure to apply. Detroit charges residents 2.4% and non-residents 1.2%. Most other cities charge 1% for residents. Add that to the figures on this page.
Are Michigan payroll deductions taken from my paycheck?: Not by the state. Michigan unemployment insurance is employer-funded and the state runs no disability or paid family leave program. Beyond the 4.25% state income tax, the only deductions are federal — plus your city tax, if you live or work in one that levies it.
Does Michigan tax Social Security or pensions?: Social Security is not taxed at all. Other retirement income is in the final year of a four-year phase-in under the Lowering MI Costs Act, which restores the more generous pre-2012 treatment. By 2026 most retirees can deduct a substantial share of pension and retirement account income. This calculator models wage income and does not apply it.
Is my data sent anywhere?: No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.

Where these figures come from

Every Michigan number on this page was read from the documents below — the state's own, not a summary of them. Nothing here is estimated. If a figure looks wrong, the source is one click away, and we would rather you checked.

Individual Income Taxmichigan.gov
Michigan Department of Treasury
The flat rate and the indexed personal exemption allowed per person.
Claimant Roadmapmichigan.gov
Michigan Unemployment Insurance Agency
That unemployment benefits are paid for by employer taxes, not by deductions from paychecks.