Every Michigan income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 4.25% | $0 | and above | — |
Brackets apply to taxable income — and Michigan has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Michigan taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Michigan tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,125 | 4.3% | 4.25% |
| $75,000 | $3,188 | 4.3% | 4.25% |
| $100,000 | $4,250 | 4.3% | 4.25% |
| $150,000 | $6,375 | 4.3% | 4.25% |
The retirement-income phase-in under Public Act 4 of 2023 reaches its final step in 2026: up to 100% of the qualifying retirement and pension subtraction limit, available to retirees regardless of birth year, essentially restoring the pre-2012 subtraction. The state rate itself does not change for 2026: Michigan's flat individual income tax rate stays at 4.25%, and the personal exemption figure used here is $5,900.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Michigan.
Michigan taxes all taxable income at one flat rate of 4.25%. There is no standard deduction; instead each personal exemption is worth $5,900 for 2026, subtracted before the flat rate applies. The rate briefly dipped to 4.05% for 2023 only under a revenue trigger, then reverted to 4.25% — where it remains for 2026.
Source: Tax Foundation 2026 state income tax data (Michigan flat 4.25%, no standard deduction, $5,900 personal exemption); Michigan Department of Treasury
Twenty-four Michigan cities levy an income tax under the Uniform City Income Tax Ordinance, always on residents at the full rate and nonresidents who work in the city at exactly half. Detroit residents pay 2.4% (1.2% nonresident), Highland Park 2.0%, Grand Rapids and Saginaw 1.5%, and the remaining taxing cities generally 1.0%. A Detroit resident therefore faces 6.65% combined state-plus-city withholding before federal tax.
Source: Michigan Department of Treasury, cities imposing an income tax; City of Detroit and City of Grand Rapids income tax guides
Social Security benefits are fully exempt from Michigan tax at all income levels. Other retirement income was governed for years by a complicated three-tier system based on birth year. Public Act 4 of 2023, the Lowering MI Costs plan, added an elective phase-in subtraction for retirees born after 1945 — 25% of the limit in 2023, 50% in 2024, 75% in 2025 — and in 2026 it reaches 100%, essentially restoring the pre-2012 pension subtraction. Retirees may choose whichever calculation method is most favourable each year.
Source: Michigan Public Act 4 of 2023; Michigan Department of Treasury / Office of Retirement Services FAQs for Public Act 4 of 2023
24 Michigan cities levy their own income tax on top of the 4.25% state tax, on residents (on all income) and on nonresidents (on income earned in the city, at exactly half the resident rate). Detroit residents pay 2.4% (nonresidents 1.2%), Highland Park 2.0%, Grand Rapids and Saginaw 1.5%, and most other taxing cities — including Lansing, Flint, Jackson, Pontiac and Battle Creek — 1.0%. Averaged across all Michigan taxpayers the city layer is roughly 0.16% of AGI, but for a Detroit resident it is a major second tax. No Michigan county or school district levies an income tax.
Source: Tax Foundation, 2026 State Individual Income Tax Rates and Brackets (Michigan flat 4.25%, no standard deduction, $5,900 personal exemption)
Michigan is flat: 4.25% of Michigan taxable income for everyone, with no brackets. Michigan has no standard deduction, but each personal exemption is $5,900 for 2026, so a single filer subtracts that amount before the 4.25% is applied. City income tax, where it applies, is on top of the state tax.
On $75,000 as a single filer outside a taxing city, this calculator estimates Michigan state tax of $2,937 and take-home of $58,656, after federal tax of $7,670 and FICA of $5,738. If you live or work in Detroit, add 2.4% city tax as a resident — that alone would be about $1,800 on a full $75,000 of city-taxable wages.
Twenty-four cities do, under the City Income Tax Act. Detroit is highest at 2.4% for residents and 1.2% for nonresidents who work there; Highland Park charges 2.0% / 1.0%; Grand Rapids and Saginaw 1.5% / 0.75%; and most of the rest, including Lansing, Flint and Pontiac, charge 1.0% for residents and 0.5% for nonresidents. Nonresident rates are always half the resident rate.
No. Social Security benefits are fully exempt from Michigan income tax at every income level, with no phase-out. You subtract the full federally taxed amount on your Michigan return.
Yes — 2026 is the completion year. Public Act 4 of 2023 (the Lowering MI Costs plan) phased the subtraction in at 25% in 2023, 50% in 2024 and 75% in 2025, and it reaches 100% of the qualifying limit in 2026 for retirees born after 1945, who can elect whichever method — the old birth-year tiers or the phase-in subtraction — gives the better result. Military retirement pay is exempt regardless of birth year.
No — Michigan has no standard deduction. It uses personal exemptions instead ($5,900 each for 2026), plus specific subtractions such as the retirement and pension subtraction. That is why Michigan taxable income is worked out from exemptions and subtractions rather than a single standard amount.
Michigan income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
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Every Michigan income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Michigan (single filer, 2026), the slice-by-slice tax is $4,250.00 — the top slice is taxed at 4.25%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
Michigan taxes taxable income at a flat 4.25%. Michigan has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Michigan is flat: 4.25% of Michigan taxable income for everyone, with no brackets. Michigan has no standard deduction, but each personal exemption is $5,900 for 2026, so a single filer subtracts that amount before the 4.25% is applied. City income tax, where it applies, is on top of the state tax.
On $75,000 as a single filer outside a taxing city, this calculator estimates Michigan state tax of $2,937 and take-home of $58,656, after federal tax of $7,670 and FICA of $5,738. If you live or work in Detroit, add 2.4% city tax as a resident — that alone would be about $1,800 on a full $75,000 of city-taxable wages.
Twenty-four cities do, under the City Income Tax Act. Detroit is highest at 2.4% for residents and 1.2% for nonresidents who work there; Highland Park charges 2.0% / 1.0%; Grand Rapids and Saginaw 1.5% / 0.75%; and most of the rest, including Lansing, Flint and Pontiac, charge 1.0% for residents and 0.5% for nonresidents. Nonresident rates are always half the resident rate.
No. Social Security benefits are fully exempt from Michigan income tax at every income level, with no phase-out. You subtract the full federally taxed amount on your Michigan return.
Yes — 2026 is the completion year. Public Act 4 of 2023 (the Lowering MI Costs plan) phased the subtraction in at 25% in 2023, 50% in 2024 and 75% in 2025, and it reaches 100% of the qualifying limit in 2026 for retirees born after 1945, who can elect whichever method — the old birth-year tiers or the phase-in subtraction — gives the better result. Military retirement pay is exempt regardless of birth year.
No — Michigan has no standard deduction. It uses personal exemptions instead ($5,900 each for 2026), plus specific subtractions such as the retirement and pension subtraction. That is why Michigan taxable income is worked out from exemptions and subtractions rather than a single standard amount.
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