Michigan Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for Michigan. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
Michigan uses a 4.25% rate and $5,900 basic exemption per eligible person for 2026. Same-year allowed federal tips and overtime deductions reduce income once. Its earned income credit is refundable at 30% of the allowed federal EITC. General itemized deductions do not reduce this base. Senior alternatives, special exemptions, retirement/business adjustments, other credits and city taxes are excluded.
| Taxable Income | Rate |
|---|---|
| All taxable income | 4.25% |
Sales Tax
Groceries are exempt from sales tax. Prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
Michigan’s ordinary flat income-tax rate is 4.25%. The July 1, 2026 general-rate table shows a 6% state rate and no local add-ons; product exemptions still affect purchases.
What is Michigan's income tax rate?
Michigan has a flat income tax rate of 4.25% on all taxable income. The state uses a personal exemption of $5,900 per person rather than a standard deduction. Michigan uses a 4.25% rate and $5,900 basic exemption per eligible person for 2026. Same-year allowed federal tips and overtime deductions reduce income once. Its earned income credit is refundable at 30% of the allowed federal EITC. General itemized deductions do not reduce this base. Senior alternatives, special exemptions, retirement/business adjustments, other credits and city taxes are excluded.
Does Michigan have local income taxes?
Michigan Treasury lists 24 cities with municipal income-related taxes. Its 2026 Detroit withholding guide lists 2.4% for residents and 1.2% for nonresidents. Treasury’s 2025 assistance manual lists 20 cities at the standard 1% resident and 0.5% nonresident rates; verify current city rules for the applicable year. These city taxes are excluded from this state-only estimate.
Does Michigan tax groceries?
No, groceries (unprepared food) are exempt from Michigan's 6% sales tax. There are no local sales taxes in Michigan.
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