Michigan Income Tax Brackets 2026
What are the Michigan income tax brackets for 2026?
Michigan has no bracket ladder in 2026: one flat rate of 4.25% applies to state taxable income, after a standard deduction of $0 single ($0 married filing jointly) and any personal exemption. On a $75,000 salary, a single filer pays $2,937 of Michigan income tax.
Michigan keeps its 2026 income tax simple: a flat 4.25% rate on taxable income, with a standard deduction of $0 for single filers and $0 for married filing jointly.
Updated October 29, 2026
Michigan brackets for single filers, 2026
Rates apply to Michigan taxable income: gross pay minus the standard deduction and any personal exemption. In Michigan the schedule fills from the bottom up: the single rate of 4.25% applies across taxable income, with no higher bracket waiting at any salary.
| Taxable income (single) | Rate |
|---|---|
| $0 and up | 4.25% |
Michigan brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 and up | 4.25% |
Standard deduction and exemption in Michigan
The 2026 standard deduction is $0 for single filers and $0 for married filing jointly. Michigan also allows a personal exemption of $5,900 for single filers and $11,800 for joint filers, which comes off taxable income alongside the standard deduction. In Michigan, that means the first $5,900 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Michigan first removes the standard deduction and personal exemption, leaving $69,100 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 and up | $69,100 | 4.25% | $2,937 |
Total Michigan income tax: $2,937, an effective rate of 3.92% of gross pay. The marginal rate, the rate on the next dollar Michigan taxes, is 4.25%; a raise that crosses into that bracket pays 4.25% only on the dollars above the line, never on the whole salary.
Michigan income tax on common salaries (single filer)
| Gross salary | Michigan income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,449 | 3.62% | 4.25% |
| $50,000 | $1,874 | 3.75% | 4.25% |
| $75,000 | $2,937 | 3.92% | 4.25% |
| $100,000 | $3,999 | 4.00% | 4.25% |
| $150,000 | $6,124 | 4.08% | 4.25% |
How Michigan compares with other states
How Michigan compares: on a $75,000 salary, the $2,937 a single filer pays ranks 18th highest among the 42 states and districts that tax wages in 2026, just behind California at $2,941 and just ahead of Montana at $2,877.
A flat rate makes the marginal math unusually clean: every extra $1,000 of taxable income in Michigan adds exactly $43 of tax, no matter which end of the pay scale it lands on. A single filer's Michigan tax bill passes $1,000 at a gross salary of about $29,429, once the standard deduction has done its work.
To turn these figures into an actual paycheck, use the Michigan income tax calculator for any salary, or the Michigan take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Michigan result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the Michigan income tax rate in 2026?
Michigan charges a flat 4.25% on state taxable income in 2026. There are no graduated brackets: the same rate applies from the first taxable dollar to the last.
What is the standard deduction in Michigan for 2026?
The standard deduction is $0 for single filers and $0 for married filing jointly. A personal exemption of $5,900 single and $11,800 joint also applies.
How much Michigan income tax is owed on $75,000?
A single filer earning $75,000 pays $2,937 of Michigan income tax for 2026 in this model, an effective rate of 3.92% of gross pay.
Does Michigan have local income taxes on top of the state rate?
Some states and cities add local income taxes. This page models the state tax only; check whether your city or county in Michigan levies its own wage tax.