What is the Michigan state income tax rate?

Michigan uses a single flat rate of 4.25% on taxable income for all individual filers. A temporary cut to 4.05% applied only to tax year 2023, so 4.25% is the standard rate again.

What is the Michigan personal exemption?

For 2024 the Michigan personal exemption is $5,600 per person — yourself, your spouse, and each dependent. The total allowance is subtracted from income before the 4.25% rate is applied.

Which Michigan cities have a local income tax?

About 24 Michigan cities levy a local income tax. Detroit charges 2.4% for residents and 1.2% for non-residents; most other cities charge 1% resident and 0.5% non-resident. This tool includes Detroit, Grand Rapids, and a generic 1% option.

Does Michigan tax retirement income?

Michigan is phasing back in a retirement-income deduction, so some pension and 401(k) income is partly or fully exempt depending on your birth year. This calculator uses the income figure you enter directly and does not model the retirement deduction.

Is my income data sent anywhere?

No. The calculation runs entirely in your browser. Nothing you enter is uploaded or stored.

Michigan State Income Tax Calculator

Michigan taxes individual income at a flat 4.25% statewide, and roughly two dozen cities add a local income tax on top. This free calculator applies the personal exemption, the state rate, and the city rate you select.

How it works

The Michigan tax formula in this tool is:

Subtract the personal exemption allowance — $5,600 per exemption (2024) — from your income.
Apply the flat 4.25% state rate to the remaining taxable income.
Add any city income tax on the full income: Detroit is 2.4% for residents, Grand Rapids 1.5%, and many smaller cities 1%.

Cities tax non-residents at a lower rate (usually half), but this tool models the resident rate.

Example

A Detroit resident with $60,000 income and one exemption subtracts $5,600, leaving $54,400 taxable. State tax is 4.25% × $54,400 = $2,312. Detroit city tax is 2.4% × $60,000 = $1,440. Combined Michigan income tax is $3,752.

Notes

This estimate covers Michigan state and city income tax only — not FICA or federal tax. The retirement-income deduction and city-specific exemptions are not modeled. The temporary 4.05% rate applied only to tax year 2023.