2025 Michigan income-tax brackets.
OfficialThe 2023 temporary rate was 4.05%; the baseline and 2026 rate are 4.25%. City income tax is separate. Revenue-trigger determinations can affect a later year; 2027 is awaiting its determination.
Single
| Taxable income | Rate |
|---|---|
| $0 | 4.250% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 | 4.250% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 | 4.250% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 | 4.250% |
- Michigan Treasury income tax rate guidance2023 reduction from 4.25% to 4.05%; 2026 rate determination published April 15, 2026
Retrieved 2026-10-02. Values and source snapshots are versioned. How we verify them.
Compare a year.
Use the year links to compare the same filing status. State taxable income, deductions and credits differ from federal rules. These rate tables do not compute a complete state return.
| Year | Highest single ordinary-income rate | Status |
|---|---|---|
| 2021 | 4.250% | Official |
| 2022 | 4.250% | Official |
| 2023 | 4.050% | Official |
| 2024 | 4.250% | Official |
| 2025 | 4.250% | Official |
| 2026 | 4.250% | Official |
Questions about the state schedule.
Is this the state withholding table?
These schedules describe ordinary personal income rates. Withholding methods can differ from annual return calculations.
Does this include city taxes or special taxes?
No. Local taxes, capital-gains taxes, surcharges and high-income recapture can require additional calculations. Read the state-specific note and linked primary source.
Does a zero rate mean no taxes?
A state without an ordinary personal income tax can still levy sales, property, business or other taxes.
Where can I calculate an actual state return?
Use the linked state revenue department’s forms or a qualified preparer for deductions, credits and special calculations.