How Michigan taxes your paycheck
Michigan taxes income at a flat 4.25% in 2026, the same as 2024 and 2025. 2023 had a one-year rate of 4.05%. There is no standard deduction for most wage earners. Each filer and spouse claims an inflation-indexed personal exemption, which rose from $5,800 in 2025 to $5,900 in 2026.
2026 Michigan income tax rate
| Taxable income (single) | Rate |
|---|---|
| Over $0 | 4.25% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $0 | $0 | $0 |
| Personal exemption | $5,900 | $11,800 | $5,900 |
Local income taxes
Twenty-four Michigan cities levy their own income taxes, including Detroit (administered by the state Treasury), Grand Rapids, Lansing, Flint, Saginaw and Pontiac. Rates vary by city. Pick your city in the calculator to include it.
| City or area | Resident rate | Applies to |
|---|---|---|
| Battle Creek (Resident rate 1% (nonresidents 0.5%), applied after a $750-per-year exemption for the employee, spouse and each dependent. Included because it is on the Treasury list and has more than 50,000 residents (52,731 in the 2020 census).) | 1% | Wages |
| Detroit (Resident rate 2.4% (nonresidents 1.2%), applied to wages after a $600-per-year exemption for the employee, spouse and each dependent ($23.08 per biweekly period per exemption). Administered by the Michigan Department of Treasury.) | 2.4% | Wages |
| Flint (Resident rate 1% (nonresidents 0.5%), applied after a $600-per-year exemption for the employee, spouse and each dependent. The Michigan Treasury takes over Flint income tax administration on Jan 1, 2027 (for tax year 2026 returns); rates are unchanged.) | 1% | Wages |
| Grand Rapids (Resident rate 1.5% (nonresidents 0.75%), in effect since July 1, 2010, applied after a $600-per-year exemption for the employee, spouse and each dependent.) | 1.5% | Wages |
| Lansing (Resident rate 1% (nonresidents 0.5%), applied after a $600-per-year exemption for the employee, spouse and each dependent. Lansing residents working in another taxing Michigan city have 0.5% withheld for Lansing.) | 1% | Wages |
| Pontiac (Resident rate 1% (nonresidents 0.5%). Applied after a $600-per-year exemption for the employee, spouse and each dependent, per the city's 2021 resident instructions (the most recent found). The city's site blocked automated access, so the 2026 exemption amount could not be rechecked.) | 1% | Wages |
| Saginaw (Resident rate 1.5% (nonresidents 0.75%), applied after a $750-per-year exemption for the employee, spouse and each dependent. Saginaw has fewer than 50,000 residents but was requested by name.) | 1.5% | Wages |
Sources: Michigan Treasury, 2026 City of Detroit Income Tax Withholding Guide (Form 5469), Michigan Treasury, Detroit 2026 employer withholding forms, City of Grand Rapids, Income Tax Guide for Withholders, City of Grand Rapids, 2025 resident income tax forms and instructions, City of Lansing, Employer Withholding (withholding tax guide), City of Lansing, 2025 L-1040 forms and instructions, City of Flint, 2025 F-1040 instructions, City of Flint, 2026 F-1040ES estimated payment instructions, Michigan Treasury, City of Flint and State of Michigan sign income tax agreement (June 3, 2025), City of Saginaw, FAQ: What is the tax rate for City of Saginaw Income Tax?, City of Saginaw, 2025 S-1040 instructions, City of Pontiac, Income Tax FAQs, City of Pontiac, 2021 resident return instructions, City of Battle Creek, 2025 BC-1040 individual income tax forms and instructions, Michigan Treasury, Which cities impose an income tax?.
Take-home pay in Michigan at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | Michigan taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $1,024 | $25,261 | $972 |
| $40,000 | $2,620 | $3,060 | $1,449 | $32,871 | $1,264 |
| $50,000 | $3,820 | $3,825 | $1,874 | $40,481 | $1,557 |
| $60,000 | $5,020 | $4,590 | $2,299 | $48,091 | $1,850 |
| $75,000 | $7,670 | $5,738 | $2,937 | $58,656 | $2,256 |
| $100,000 | $13,170 | $7,650 | $3,999 | $75,181 | $2,892 |
| $150,000 | $24,734 | $11,475 | $6,124 | $107,667 | $4,141 |
How Michigan compares
At a $60,000 salary, Michigan ranks #35 of 51 for take-home pay. The table below shows the states closest in take-home pay.
Minimum wage in Michigan
The Michigan minimum wage is $13.73 an hour as of January 1, 2026. A full-time minimum wage job pays $28,558 a year before taxes and about $24,164 after taxes. See the full Michigan minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
Ignores dependent and special exemptions (disability, disabled veteran), age-based retirement and pension deductions, the homestead property tax credit, the Michigan EITC, and city income taxes. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does Michigan have a state income tax?
Yes. Michigan taxes wages at a flat 4.25% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in Michigan?
A single filer earning $60,000 in Michigan keeps about $48,091 a year, or $4,008 a month, in 2026. That ranks 35 of 51 for take-home pay at that salary.
Does Michigan have local income taxes?
Twenty-four Michigan cities levy their own income taxes, including Detroit (administered by the state Treasury), Grand Rapids, Lansing, Flint, Saginaw and Pontiac. Rates vary by city.
What is the minimum wage in Michigan?
The minimum wage in Michigan is $13.73 an hour as of January 1, 2026. Full time, that is $28,558 a year before taxes and about $24,164 after taxes for a single filer.
Sources
- Michigan Department of Treasury - Withholding Tax Information by Calendar Year (2026: rate 4.25%, personal exemption $5,900)
- Michigan Department of Treasury - 2026 Withholding Tax Forms (Form 446, 2026 Michigan Income Tax Withholding Guide)
- Michigan Department of Treasury - Which cities impose an income tax?
- Tax Foundation - State Individual Income Tax Rates and Brackets, 2026
- IRS Rev. Proc. 2025-32 (2026 federal tax tables)