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 has a flat income tax rate of 4.25% on all taxable income. Michigan uses a personal exemption system ($5,600 per person) rather than a standard deduction. Some cities levy additional local income taxes.
| Taxable Income | Rate |
|---|---|
| All taxable income | 4.25% |
Sales Tax
Groceries are exempt from sales tax. Prescription drugs are exempt.
Michigan's 4.25% flat rate is slightly below the national average. Its uniform 6% sales tax with no local add-ons keeps the overall sales tax burden predictable.
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 $5,600 per person rather than a standard deduction.
Does Michigan have local income taxes?
Yes, 24 Michigan cities levy local income taxes. Detroit has the highest at 2.4% for residents. Most other cities charge 1% for residents and 0.5% for non-residents working there.
Does Michigan tax groceries?
No, groceries (unprepared food) are exempt from Michigan's 6% sales tax. There are no local sales taxes in Michigan.