Michigan Paycheck Calculator 2026
Michigan has a flat 4.25% state income tax. About 24 cities levy their own city income taxes under the Michigan City Income Tax Act. Detroit charges the highest at 2.4% for residents, with other cities ranging from 1%–2%.
Michigan tax breakdown — what you need to know
Key facts about Michigan state, local, and federal taxes for 2026.
Michigan state flat tax
Michigan imposes a flat 4.25% income tax on all residents. There are no brackets — everyone pays the same rate. The state also allows a personal exemption of $5,600 per person (2026).
City income tax (24 cities)
About 24 Michigan cities levy a city income tax under the City Income Tax Act. Detroit charges 2.4% for residents and 1.2% for non-residents. Most other cities charge 1% for residents and 0.5% for non-residents.
Resident vs. non-resident rate
Michigan city taxes distinguish between residents and non-residents. Non-residents pay exactly half the resident rate. If you commute into Detroit from the suburbs, you pay 1.2% on wages earned in Detroit — even though you live elsewhere.
Filing city taxes
Detroit requires a separate city income tax return (Form 5118 for residents, 5119 for non-residents). Other cities using the Uniform City Income Tax Ordinance (UCITO) use standardized city forms. Your employer should withhold city tax.
Michigan city income tax rates
Source: state revenue departments and municipal ordinances. Rates effective 2026.
| City | Resident rate | Non-resident rate |
|---|---|---|
| Detroit | 2.40% | 1.20% |
| Highland Park | 2.00% | 1.00% |
| Grand Rapids | 1.50% | 0.75% |
| Saginaw | 1.50% | 0.75% |
| Flint | 1.00% | 0.50% |
| Lansing | 1.00% | 0.50% |
| Pontiac | 1.00% | 0.50% |
| Hamtramck | 1.00% | 0.50% |
| Battle Creek | 1.00% | 0.50% |
| Jackson | 1.00% | 0.50% |