MICHIGAN INCOME TAX · TAX YEAR 2026
2026 Michigan income tax calculator
Estimate Michigan income tax at the 4.25% flat rate, with federal income tax and take-home pay for tax year 2026.
Your estimate
Michigan take-home pay by salary
Take-home pay is wages minus Michigan tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,874 | $40,481 | $1,557 |
| $75,000 | $2,937 | $58,656 | $2,256 |
| $100,000 | $3,999 | $75,181 | $2,892 |
| $150,000 | $6,124 | $107,667 | $4,141 |
| $200,000 | $8,249 | $140,678 | $5,411 |
Michigan income tax rate for 2026
Michigan's rate stays at 4.25% for 2026 because the statutory rate-cut trigger was not met. Each personal exemption is $5,900.
| Rate | Taxable income |
|---|---|
| 4.25% | All taxable income |
| Filing status | Exemption |
|---|---|
| Single | $5,900 |
| Married filing jointly | $11,800 |
| Head of household | $5,900 |
| Married filing separately | $5,900 |
| Each dependent | $5,900 |
Michigan income tax questions
Does Michigan have a state income tax?
Yes. Michigan taxes income at a flat 4.25% for 2026.
How much is Michigan income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,999.25 in Michigan income tax for 2026, 4.00% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $75,180.75, or $2,891.57 every two weeks.
What is the Michigan standard deduction for 2026?
Michigan has no standard deduction. Personal exemptions are $5,900 for single filers, heads of household and married couples filing separately, and $11,800 for married couples filing jointly, plus $5,900 for each dependent.
Does Michigan tax Social Security?
No. Michigan does not tax Social Security benefits.
Michigan Social Security tax rules
Does Michigan tax retirement income?
Partly. Michigan exempts public and private retirement income, including pensions and 401(k) and IRA withdrawals, up to $67,610 ($135,220 joint) in 2026 and taxes the rest.
Michigan retirement income tax for 2026
How does Michigan tax capital gains?
As ordinary income at the 4.25% flat rate. Michigan has no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, subtracts a $5,900 exemption for you, your spouse and each dependent, and multiplies the remainder by 4.25%. Michigan has no standard deduction for working-age taxpayers.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $69,100.00 of Michigan taxable income and about $2,936.75 in Michigan income tax, 3.92% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,655.75, or $4,887.98 a month.
What this estimate excludes
City income taxes such as Detroit's, special exemptions for disability and veterans, the Social Security deduction, the retirement and pension subtractions, the Michigan Standard Deduction for retirees, the homestead property tax credit and the Michigan EITC.
Michigan sources
- Michigan Form 446 (2026): rate and personal exemption
- Michigan Treasury: 2026 income tax rate determination
- Revenue Administrative Bulletin 2026-1: retirement income deduction
- Michigan Treasury: retirement and pension benefits
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.